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All Journal Jurnal Riset Ilmu Akuntansi
Wicaksono, Rahardian Nugroho
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Economics, Econometrics & Finance

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PERAN RECEIVING DALAM MENINGKATKAN EFISIENSI PENGELOLAAN BARANG MASUK DI HARRIS HOTEL & CONVENTIONS GUBENG SURABAYA Wicaksono, Rahardian Nugroho; Yuliati, Anik
Jurnal Riset Ilmu Akuntansi Vol. 7 No. 1 (2026): Volume 7 Nomor 1 Tahun 2026: Maret 2026
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v7i1.6748

Abstract

The management of incoming goods is a crucial aspect of sustainable hotel operations, directly impacting service continuity and operational efficiency. This study aims to analyze the role of the Receiving Department in improving the efficiency of incoming goods management at HARRIS Hotel & Conventions Gubeng Surabaya. A descriptive qualitative method was applied, using observation, interviews, and documentation as the primary data sources. The findings reveal that the implementation of the integrated Visual Hotel Program (VHP) system enhances data accuracy, expedites goods verification, and improves interdepartmental transparency. Additionally, supporting documents such as the Purchase Order (PO) and Daily Market List (DML) play a significant role in preventing discrepancies in received goods. The study also highlights the importance of interdepartmental coordination and the competency of receiving staff in strengthening internal control. With a structured system and procedures in place, the receiving process not only supports daily operations but also ensures the accuracy of financial reports and the overall quality of hotel services.
Co-Authors Anik Yuliati