TAK Hotel Purchase Function Management Audit on Effectiveness, Efficiency, and Economication

Yuliani, Ni Made Devi and Arsana, I Made Marsa and Susanti, Jeni (2022) TAK Hotel Purchase Function Management Audit on Effectiveness, Efficiency, and Economication. Repositori Politeknik Negeri Bali.

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Abstract

TAK Hotel purchasing function plays an important role in the procurement of raw materials for the company's operations. The increase in purchase costs in 2021 which affects hotel sales turnover can TAK hamper the sales process, not fulfilling orders for outlets that serve visitors according to the specified time. This study examines the effectiveness, efficiency, and economics of the purchasing function of TAK Hotel qualitatively and reveals the findings obtained during the management audit to provide appropriate recommendations for better company performance in the future. This descriptive research still performs calculations on the budget and the realization of purchasing costs and income to obtain efficiency, effectiveness, and economy with the data collection methods used are direct observation, unstructured interviews, and documentation. The results of data analysis show that in 2021 there will be an increase in purchasing costs and a decrease in income. This is due to the lack of attention to expenses and income generation. These obstacles are the weaknesses in the purchasing function, namely purchases without PO, not evaluating suppliers, being late for ordering goods, goods not according to orders, posting invoices late, and taking store goods without a store requisition. This study concludes that in 2021 the purchasing function is efficient and effective but not economical. The recommendation is to follow all SOP’s that apply to each function involved in purchasing.

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