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All Journal Jurnal Kepariwisataan Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Ilmiah Hospitality Management Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Indonesian Journal of Banking and Financial Technology (FINTECH)
Arnawa, I Putu
Unknown Affiliation
Arts Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analysis of Internal Control of Accounts Receivable for Travel Agents at Four Seasons Resort at Jimbaran Bay Putri, Ni Putu Novie Amelia; Mareni, Ni Ketut; Arnawa, I Putu
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 4 No 1 (2025): AGUSTUS
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v4i1.1023

Abstract

Four Seasons Resort at Jimbaran Bay has experienced a significant increase in accounts receivable balance every year. Based on the table of sources of credit sales and the amount of accounts receivable balance for the period 2021 to 2023, it shows that the largest accounts receivable balance comes from travel agents, accompanied by a slow turnover rate of receivables. This indicates that the collection process of receivables has not been functioning well and poses a risk of uncollectible receivables which impacts the hotel’s operational cash flow. This research seeks to assess the internal controls related to travel agent receivables at the Four Seasons Resort Jimbaran Bay from 2021-2023 by the application of the COSO (Committee of Sponsoring Organizations of the Treadway Commission) framework. A qualitative data analysis method was employed, utilizing triangulation of primary and secondary data from interviews and observations to ensure credibility and validity. Findings shows that the internal control over receivables at the Four Seasons Resort at Jimbaran Bay is still not optimal in terms of the five existing components. The implementation of the risk assessment component for monitoring activities has not been optimally executed. Thus, improvement is needed to avoid the risk of uncollectible receivables. Meanwhile, the control environment component, control activities, information, and communication have been operating optimally as seen from the performance of employees which is in accordance with the operational standards set by the company.
Co-Authors Amanda, Anastasia Ayu Rai Sumariati, Dewa Damayanti, Titien Dewi, Ni Ketut Santika Dwi Artawan, I Gusti Ngurah Adie I Ketut Sudarsana I Wayan Tuwi Ketut Mareni, Ni Lim, Cheryl Mareni , Ni Ketut Mareni, Ni Ketut Ni Luh Riska Yusmarisa Ni Made Rukmiyati Pradnyana Yudha, Gusi Komang Putri, Made Ari Adnyani Lestari Putri, Ni Putu Novie Amelia Rahayu Ramadani, Amanda Listha Ramadhan, Faizal Akbar Saputra, I Gede Yoga Dana Septiviari, Anak Agung Istri M. Sukraeni, Dewa Ayu Made Rai Swaradewi, Ni Made Ayuasti Asa