<![CDATA[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.]]>
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