Peran Income Audit terhadap Pengendalian Internal pada Pendapatan Food and Beverage di Hotel COMO Uma Canggu

Widari, Ni Luh Putu Mita (2025) Peran Income Audit terhadap Pengendalian Internal pada Pendapatan Food and Beverage di Hotel COMO Uma Canggu. Undergraduate thesis, Politeknik Negeri Bali.

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Abstract

The hospitality industry is one of the fastest changing and most competitive sectors in the world, including in our country, Indonesia. Bali, as one of the leading tourist destinations that is growing rapidly by providing a variety of accommodation options and services that attract both local and international tourists. Hotels are one of the most visited places, the source of hotel income comes from room sales and food and beverage sales. One of the hotels in Bali is the COMO Uma Canggu Hotel which has 3 food and beverage sectors. This study aims to determine the internal control of food and beverage income at the COMO Uma Canggu Hotel based on the COSO Framework, which consists of Control Environment, Risk Assessment, Control Activities, Information and Communication, and Supervision. Also, to determine the role of Income Audit on food and beverage income that occurs at the COMO Uma Canggu Hotel based on the COSO Framework. The author uses a descriptive qualitative research method, utilizing the results of interviews, direct observation and documentation. This study uses data triangulation by comparing the results of interviews, observations and documentation to determine the internal control and role of Income Audit at the COMO Uma Canggu Hotel. The results of the study indicate that internal control has been carried out well and in accordance with COSO standards. The role of Income Audit includes examining transactions until the formation of Sales Summary with Revenue Detail.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Income Audit, Pengendalian Internal, Pendapatan, Hotel
Subjects:	Ilmu Ekonomi > Ilmu Manajemen > Manajemen
Divisions:	Jurusan Administrasi Bisnis > Prodi D4 Manajemen Bisnis Internasional > Skripsi
Depositing User:	Ni Luh Putu Mita Widari
Date Deposited:	20 Aug 2025 13:21
Last Modified:	20 Aug 2025 13:21
URI:	https://repository.pnb.ac.id/id/eprint/16353

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