Evaluasi Sistem Informasi Akuntansi Penjualan Dan Kaitannya Dengan Efektivitas Pengendalian Intern
| Main Author: | Hasibuan, David HM; STIE Kesatuan |
|---|---|
| Other Authors: | LPPM STIE Kesatuan |
| Format: | Article application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
LPPM STIE Kesatuan
, 2013
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| Online Access: |
http://jurnal.stiekesatuan.ac.id/index.php/jiak/article/view/373 |
Daftar Isi:
- Hotel business in Indonesia has shown rapid progress as evidenced by the increasing number of hotels and rooms. This is not surprising due to the need of hotels increases as well, with the resul that good management comprising the utilization of effective accounting information system must be raised. Accounting information system is a set of resources such as human and equipment resources managed to transform data into information. The purpose of this study is to evaluate accounting information system of rooms sale in selling procedure being carried out, and to evaluate rooms reservation in relation to internal control. The evaluation is to find out the level of rooms occupancy between reservation by phone and reservation by coming directly to the hotel and to identify the strengths and weaknesses of the internal control structure which can affect the effectiveness of all activities undertaken by the hotel. The research was conducted by the writer at Hotel Novotel, located in Bogor. The result of this study shows that Hotel Novotel has undertaken sales to get optimal profit and effective occupancy level of rooms, so that in every activity the hotel determines selling procedure. Therefore, the overall internal control system can be said that Hotel Novotel has done selling activity of rooms effectively. It’s based on the percentage of rooms occopancy level to achieve selling target. The evaluation result of this study, based on rooms occupancy ratio, is to measure rooms selling effectiveness as the main source of revenue. Based on the percentage of rooms occupancy, there are decrease and increase. The decrease happened because of several factors, including the fact that reservation of rooms was done more by phone than by coming directly. Keywords: accounting information system; internal control