Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Journal of Governance, Taxation, and Auditing
Christina SUSANTI
Bali Tourism Polytechnic, Indonesia
Economics, Econometrics & Finance

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Analysis of Internal Control of Debt Payment at Hotel X I Gusti Ayu Deanita PUTRI; I Wayan TUWI; Christina SUSANTI
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

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Abstract

A good internal control system is required to minimize errors and fraud within a company. This study aims to determine the internal control of debt financing in the Accounts Payable department at Hotel X. Data collection was conducted through observation, interviews, questionnaires, and documentation. The data analysis technique used in this study is descriptive qualitative, by analyzing the implementation of internal control in the Accounts Payable department to determine whether it is in accordance with the five main components of COSO-based internal control. The results of this study indicate that internal control of debt payment at Hotel X Bali is considered very effective based on the Internal Control - Integrated Framework concept from COSO. However, there were still delays in debt payments to suppliers at Hotel X Bali in December 2024, which caused complaints from suppliers and other departments. This indicates that there is still one aspect of control that has not been running optimally, namely, in terms of information delivery and communication between departments. This is what the researcher then provided corrections and suggestions, one of which is to improve communication between units and increase control over staff, especially during the high season.
The Role of Income Audit in Internal Control of Food and Beverage Revenue at Hotel XY Putu Sahra DIVANDA; Anak Agung Istri M. SEPTIVIARI; Christina SUSANTI
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

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Abstract

This study aims to analyze the role of Income Audit in strengthening internal control of food and beverage revenue at XY Hotel and examine its relationship with the COSO internal control framework. This study uses qualitative and quantitative approaches with data obtained from primary sources, namely job descriptions and standard operating procedures for Income Audit and also secondary data in the form of interviews and documentation involving Income Audit, Chief Accountant and Restaurant Bar Cashier. Data analysis uses the Miles and Huberman model consisting of data reduction, data presentation and conclusion drawing. The research findings reveal that the implementation of COSO components significantly affects the effectiveness of Income Audit in the revenue cycle, especially in handling transaction processes, as well as in information systems that cause delays in document collection. These results indicate that improvements are needed in document management and control procedures to align with COSO standards and increase the reliability of Income Audit in supporting effective financial governance.
Co-Authors Anak Agung Istri M. SEPTIVIARI I Gusti Ayu Deanita PUTRI I Wayan TUWI Putu Sahra DIVANDA