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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Novia Christin Tampi
Politeknik Negeri Manado
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Analisis Sistem Pengendalian Internal atas Pengelolaan Pendapatan pada Hotel ARYADUTA Manado Novia Christin Tampi; Andreuw Kristian Pantow; Grace Ropa
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 10 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i10.13456

Abstract

This study aims to evaluate the effectiveness of the internal control system implementation over revenue management at ARYADUTA Manado Hotel based on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework. A qualitative research method with a descriptive approach was used. Data were collected through passive participant observation, semi-structured in-depth interviews with key informants (Income Auditor, Front Office cashiers, Food and Beverage cashiers), and documentation study. Data validity was ensured using source and technique triangulation, while data analysis was conducted through data condensation, data display, and conclusion drawing/verification. The results indicate that the internal control system over revenue management at ARYADUTA Manado Hotel is generally effective. This is supported by strong integrity values, a clear segregation of duties between operational and accounting departments, and strict transaction authorization procedures. However, constraints remain in the information and communication component, specifically the delayed submission of physical transaction evidence from operational units to the Income Auditor. This delay causes postponed daily transaction verification. This study provides recommendations for hotel management to improve document workflow discipline to ensure timely revenue reporting.
Co-Authors Andreuw Kristian Pantow Grace Ropa