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All Journal Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Indonesian Accounting Literacy Journal
Ari Permana
Politeknik Negeri Bandung
Economics, Econometrics & Finance Social Sciences

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EVALUASI DAN PERANCANGAN SISTEM PENGENDALIAN INTERN PENJUALAN JASA HOTEL (Studi Kasus Pada Bandung Giri Gahana Golf and Resort): EVALUASI DAN PERANCANGAN SISTEM PENGENDALIAN INTERN PENJUALAN JASA HOTEL (Studi Kasus Pada Bandung Giri Gahana Golf and Resort) Ari Permana; Sugih Sutrisno Putra; Dian Imanina Burhany
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 6 No. 1 (2020): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (553.23 KB) | DOI: 10.33197/jabe.vol6.iss1.2020.464

Abstract

The sale of services is a determining factor in the leisure business, because it is the company's main source of income. In order for maximum income to be obtained, an effective and efficient Internal Control System (SPI) is needed to reduce fraud that occurs in the company so that revenue can be maximized. SPI at Bandung Giri Gahana Golf & Resort is still ineffective because it lacks supervision and does not implement Standard Operating Procedures (SOP) by the frontliners. Therefore it is necessary to conduct an evaluation to assess how effective and efficient the existing SPI is and what recommendations are needed to improve it. This study aims to evaluate and analyze and design SPI at Bandung Giri Gahana Golf & Resort. The research was conducted using a qualitative descriptive method with a case study approach. Data collection was carried out by documentation, observation and interviews.
Analisis dan Pengembangan Sistem Pengendalian Intern atas Penjualan Jasa (Studi Kasus pada Bandung Giri Gahana Golf & Resort) Ari Permana; Sugih Sutrisno Putra
Indonesian Accounting Literacy Journal Vol 1 No 2 (2021): Indonesian Accounting Literacy Journal (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.578 KB)

Abstract

The Internal Control System is one of the controls in managing the sale of services. Effective and efficient management of SPI for the sale of services will reduce fraud that occurs in the company. As in Bandung Giri Gahana Golf & Resort, SPI is still not effective because there is still lack of supervision and the implementation of an SOP by the frontliner. Therefore an evaluation is needed to assess how effective and efficient the existing SPI is, and recommendations needed to improve existing SPI . Researchers in this study will conduct evaluation and analysis and design SPI recommendations in Bandung Giri Gahana Golf & Resort by using qualitative descriptive methods of case study approaches and data collection is done by documentation, observation and interviews. The SPI recommendation that the author makes is the Standard Operational Procedure (SOP). Based on research that the existing SPI is adequate. However, there are still a number of elements that are not yet adequate, so the authors recommend SPI on these elements to maximize the existing SPI.
Co-Authors Dian Imanina Burhany Sugih Sutrisno Putra