<![CDATA[This study aims to explore accounts receivable that affect the profitability of credit sales at the Royal Orchid Garden Hotel. This study uses analytical research by reviewing the data on receivables and gross operating profit per room at PT Royal Orchid Garden Hotel from 2013 to 2017. The management of accounts receivable turnover does not have a direct impact on hotel profitability, but hotel management strives to achieve sales targets rooms between 40% to 60% as the achievement of reasonable hotel profit. The novelty of this research lies in reviewing accounts receivable based on hotel accounting hospitality Abstrak Tujuan penelitian ini untuk mengetahui kelola piutang yang memengaruhi tingkat profitabilitas atas penjualan kredit kamar dan restaurant di Royal Orchid Garden Hotel and Condominium. Penelitian menggunakan metode explanatory research melalui peninjauan data piutang dan laba operasi kotor per kamar atau Gross Operating Profit di PT Royal Orchid Garden Hotel tahun 2013 sampai 2017. Kelola piutang atas perputaran piutang tidak terlalu berdampak pada profitabilitas hotel namun manajemen hotel mengupayakan pencapaian target penjualan kamar diantara 40% hingga 60% sebagai pencapaian laba operasional hotel yang normal. Kebaruan penelitian ini terletak pada telaah piutang dan profitabilitas berdasarkan akuntansi hotel di bisnis jasa perhotelan.]]>
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