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Master of Accounting, Faculty of Economics and Business, Universitas Indonesia, Jl. Salemba Raya 4 Salemba, Jakarta, Indonesia 10430

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1 Papers

Evaluation of Internal Control Design and Implementation of Revenue Cycle: Case Study on Hotel ABC

Authors: Dafne Etty Melinda Malau and M. Malik

Affiliation: Master of Accounting, Faculty of Economics and Business, Universitas Indonesia, Jl. Salemba Raya 4 Salemba, Jakarta, Indonesia 10430, Indonesia

Digital Object Identifier: 10.5220/0008431403730379

Proceedings of ICIB 2019, ISBN: 978-989-758-408-4

Quick Abstract

The hospitality industry in Indonesia continues to grow along with the increase popularity of tourism sector in Indonesia. This caused the hospitality industry to become competitive. Therefore the hotel must be able to manage the overall source of income to be able to create a stable profit stream. For this reason, supervision of internal control is needed. With good internal control, the hotel can avoid threats in carrying out its operational activities. This study aims to evaluate the design and implementation of the internal control system in the revenue cycle. . The method in this research is descriptive analysis in the form of the case study. The data obtained through observation, interview and analysis on the company internal documents. The results show that there were weaknesses in Hotel ABC’s internal control design, where giving discounts, room pricing, complimentary rooms are not monitored properly, and there are some sales recording procedures that are done manually that had an impact on company's profits. Therefore this study provides recommendations for improvements of internal control activities that will address those issues.