Analisis Sistem Pengendalian Internal Penerimaan Barang pada Kayumanis Jimbaran Private Estate & Spa

Pitaloka, Ni Made Bulan Diah (2025) Analisis Sistem Pengendalian Internal Penerimaan Barang pada Kayumanis Jimbaran Private Estate & Spa. Undergraduate thesis, Politeknik Negeri Bali.

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Abstract

This study aims to analyze the effectiveness of the internal control system in the goods receipt process at Kayumanis Jimbaran Private Estate & Spa using the COSO framework as the basic for evaluation. The background of this research is based on the problems that occurred during 2024, namely the increasing frequency of over-ordering and spoilage of food stocks caused by weak coordination between departments and not optimal internal verification methods with data collection techniques through interviews, observation, and documentation, and triangulation is carried out to obtain strong data validity. The results show that the implementation of the components of the control environment, risk assessment, control activities, information and communication, and monitoring activities has been running in most aspects. However, a number of weaknesses were found, especially in the integration of information between departments, the ineffectiveness of preventive evaluation, and the lack of a structured reporting system. This shows that the existence of a formal internal control system is not enough without consistent and synergistic implementation. Thus, this study recommends strengthening the documentation system, improving staff training, and establishing a more effective cross-departmental communication mechanism to minimize the risk of waste and improve operational efficiency. The findings are expected to contribute both theoretically and practically to the development of internal control in the hospitality industry.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Internal Control System, Goods Receipt, COSO, Operational Efficiency, Hospitality Industry.
Subjects:	Ilmu Ekonomi > Ilmu Manajemen
Divisions:	Jurusan Administrasi Bisnis > Prodi D4 Manajemen Bisnis Internasional > Skripsi
Depositing User:	Ni Made Bulan Diah Pitaloka
Date Deposited:	30 Aug 2025 08:33
Last Modified:	30 Aug 2025 08:33
URI:	https://repository.pnb.ac.id/id/eprint/18463

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