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Evaluasi Pengendalian Intern Persediaan Bahan Baku Makanan dan Minuman serta Perlengkapan pada Departemen Food and Beverage Isola Resort
Diyah Wulandari (2018) | Tugas Akhir | Akuntansi
Bagikan
Ringkasan
Isola Resort merupakan penyedia layanan jasa akomodasi yang setara dengan hotel bintang tiga yang dikelola secara komersial. Terdapat kelemahan dalam pelaksanaan pengendalian intern persediaan pada Isola Resort, yang mengakibatkan adanya jumlah persediaan bahan baku makanan dan minuman serta perlengkapan hasil inventarisasi persediaan akhir bulan Maret 2015 pada Departemen Food and Beverage yang dinilai terlalu rendah dan terlalu tinggi, sehingga terjadi perbedaan jumlah pencatatan persediaan akhir dalam Closing Inventory Report antara Departemen Food and Beverage dengan Departemen Accounting. Tujuan penelitian ini adalah untuk mengevaluasi pelaksanaan pengendalian intern persediaan bahan baku makanan dan minuman serta perlengkapan pada Departemen Food and Baverage Isola Resort. Metode penelitian yang digunakan adalah metode deskriptif analisis, dengan mengumpulkan informasi perusahaan berdasarkan studi lapangan berupa wawancara, observasi dan dokumentasi serta studi literatur. Selain itu digunakan control matrix berdasarkan komponen dari The Committee of Sponsoring Organization (COSO) untuk menganalisis keberadaan pengendalian intern pada prosedur pengelolaan persediaan. Berdasarkan analisis dapat dikatakan bahwa pengendalian intern persediaan bahan baku makanan dan minuman serta perlengkapan yang diterapkan pada Isola Resort belum memadai. Dengan ini, sebaiknya pihak Isola Resort memperbaiki unsur-unsur sistem pengendalian intern agar mendapatkan manfaat yang lebih optimal. Kata kunci: Pengendalian Intern, Persediaan Bahan Baku Makanan dan Minuman serta Perlengkapan.
Ringkasan Alternatif
Isola Resort is a provider of accommodation and services which is equivalent to a three star hotel managed for a commercial purposes. There is the weaknesses in the implementation of internal control inventories at Isola Resort which resulted in the amount of inventories of raw materials and supplies of food and beverage in the end of March 2015 in Ministry of Food and Beverage, it is considered too low and too high. It caused the differences in the amount of ending inventory records on the Closing Inventory Report between the Ministry of Food and Beverage and the Department of Accounting. The purpose of this study is to evaluate the implementation of the internal control inventories of raw materials and supplies of food and beverages at the Department of Food and Beverage in Isola Resort. The method used is descriptive analysis method, by gathering the company information based on the field studies in the form of interview, observation and documentation as well as the study of literature. In addition it uses control matrix based on the component of the Committee of Sponsoring Organizations (COSO) to analyze the existence of internal control on inventory management procedures. Based on the analysis, it is found that the internal control inventories of raw materials and supplies of food and beverages that are applied to the Isola Resort is inadequate. To conclude, the Isola Resort should fix the elements of the internal control system in order to obtain a more optimal benefits. Keywords: Internal control, raw materials and supplies of food and beverages.