Analisis efektifitas dan efisiensi fungsi night auditor terhadap pengendalian internal pada hotel luminor Surabaya

Geri, Ryan Tivan (2019) Analisis efektifitas dan efisiensi fungsi night auditor terhadap pengendalian internal pada hotel luminor Surabaya. Bachelor thesis, Universtitas Pelita Harapan.

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Abstract

Perkembangan hotel di Indonesia yang sangat cepat membuat hotel yang telah ada harus mengembangkan diri agar dapat bertahan dan bersaing. Semakin besar suatu hotel maka semakin kompleks aktivitas-aktivitas di dalamnya. Pengendalian internal dalam hotel sangat penting dilakukan agar tidak adanya pencurian atau kelalaian yang terjadi dari pihak internal hotel sehingga hotel dapat beroperasi secara maksimal. Tujuan penelitian ini untuk mengetahui efektifitas dan efisiensi fungsi night auditor terhadap pengendalian internal pada Hotel Luminor Surabaya. Penelitian ini bersifat kualitatif. Objek penelitian ini yaitu hotel swasta yang ada di Surabaya dan merupakan hotel berbintang tiga. Subjek pada penelitian ini yaitu pejabat-pejabat dan staf-staf yang turut merasakan langsung keefektifan dan keefisienan dari night auditor pada Hotel Luminor Surabaya ini. Data yang didapatkan dalam penelitian ini berasal dari proses wawancara dan observasi yang dilakukan kepada pihak hotel. Hasil dari penelitian ini menunjukkan bahwa night auditor di Hotel Luminor Surabaya sudah memenuhi beberapa indikator efektifitas yang ada tetapi tidak memenuhi seluruh indikator yang ditentukan, adapun keefisienan dari night auditor hanya memenuhi salah satu indikator dari beberapa indikator yang telah ditentukan pada penelitian ini. Pengendalian internal pada Hotel Luminor Surabaya sudah terbilang cukup baik karena selalu dilakukan double check atau pemeriksaan kembali untuk laporan-laporan yang dibuat termasuk semua laporan yang dibuat oleh night auditor akan diperiksa kembali oleh income auditor / The development of hotels in Indonesia is very fast making existing hotels must develop themselves in order to survive and compete. The bigger a hotel, the more complex its activities. Internal control in the hotel is very important so that there is no theft or neglect that occurs from the internal side of the hotel so that the hotel can operate optimally. The purpose of this study is to determine the effectiveness and efficiency of the function of the night auditor on internal control at Luminor Hotel, Surabaya. This research is qualitative. The object of this research is a private hotel in Surabaya and it is a three-star hotel. The subjects in this study were officials and staff who directly felt the effectiveness and efficiency of the night auditor at the Luminor Hotel in Surabaya. The data obtained in this study came from interviews and observations made to the hotel. The results of this study indicate that the night auditor at Luminor Hotel Surabaya has fulfilled several indicators of effectiveness but does not meet all the specified indicators, while the efficiency of the night auditor only meets one of the indicators from several indicators that have been determined in this study. Internal control at Luminor Hotel Surabaya is fairly good because double checks are always done or re-examination for reports made including all reports made by the night auditor will be re-examined by the income auditor

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Geri, Ryan TivanNIM00000027381UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorTjahjono, Josephine K.UNSPECIFIEDUNSPECIFIED
Thesis advisorChrisdianto, ChrisdiantoUNSPECIFIEDUNSPECIFIED
Uncontrolled Keywords: night auditor; efektifitas; efisiensi; effectiveness; efficiency
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting
Current > Faculty/School - UPH Surabaya > Business School > Accounting
Depositing User: Rafael Rudy
Date Deposited: 23 May 2022 01:06
Last Modified: 23 May 2022 01:06
URI: http://repository.uph.edu/id/eprint/47423

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