Peranan Income Audit terhadap Akurasi Pemeriksaan Pendapatan Nontunai (Cashless) di Bulgari Hotels & Resort Bali

Putri, Putu Indri Kartika and Pratiwi, Ni Made Wirasyanti Dwi and Wahyuni, Luh Mei (2023) Peranan Income Audit terhadap Akurasi Pemeriksaan Pendapatan Nontunai (Cashless) di Bulgari Hotels & Resort Bali. Undergraduate thesis, Politeknik Negeri Bali.

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Abstract

Developments in transaction technology contribute to service efficiency at Bulgari Hotels and Resorts Bali. The application of Card Payment Instruments (APMK) has benefits but also presents challenges. Errors in transactions can result in discrepancies between financial records and actual receipts. Causal factors include human error and machine error. These errors can trigger overcharges, undercharges, double charges, even posting errors. Given the relatively high volume of non-cash income receipt transactions, monitoring of non-cash income is considered important. Income auditor, as a representative of the hotel's internal control, is tasked with checking income records, identifying errors, and reducing the risk of loss. This study aims to analyze the role of income auditors in ensuring the accuracy of non-cash income audits at Bulgari Hotels and Resorts Bali from an internal control perspective. The data were obtained through interviews with informants regarding non-cash receipts and were analyzed by triangulation of data to draw conclusions. The results of the study show that the income auditor at Bulgari Hotels and Resorts Bali has not fulfilled the principles of professionalism and independence so that it has become a weakness in the internal control system (SPI), but the results of the research show that the income auditor has an important role in ensuring the accuracy of non-cash income.

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