ANALISIS SISTEM PENGENDALIAN INTERNAL PADA SIKLUS PEMBELIAN STUDI KASUS PADA HOTEL JWM

Abstract

In this era of globalization, information is the most important thing towards sustainability in every working area. Good information are those which is relevant, accurate, high quality and given in the right time so the information will be helpful for decision making. Hotel is one of the industries that giving service in accommodation area, there are many departments inside of a hotel, one of them is purchasing department that responsible for all the buying activities to fulfill all the operation’s needs. Purchasing department usually needs information to connect from one another department. Because purchasing process is where the money flows out, it is an important thing to have an internal control system which can detect and prevent potential fraud, so that the company can work effectively and efficiently. This research is made by internship process at JWM Hotel in purchasing department. From what have seen, the company is already have a good design of internal control system, but practically it is not working effectively because there are still some procedural mistakes in the purchasing process. This analysis is made to help the company increasing their internal control system performance especially in purchasing process.