The Role of Income Audit in Internal Control of Food and Beverage Revenue at Hotel XY

Putu Sahra DIVANDA; Anak Agung Istri M. SEPTIVIARI; Christina  SUSANTI

Authors

Putu Sahra DIVANDA Bali Tourism Polytechnic, Indonesia
Anak Agung Istri M. SEPTIVIARI Bali Tourism Polytechnic, Indonesia
Christina SUSANTI Bali Tourism Polytechnic, Indonesia

Keywords:

Income Audit, Internal Control, Food and Beverage Revenue, COSO Internal Control Integrated Framework

Abstract

This study aims to analyze the role of Income Audit in strengthening internal control of food and beverage revenue at XY Hotel and examine its relationship with the COSO internal control framework. This study uses qualitative and quantitative approaches with data obtained from primary sources, namely job descriptions and standard operating procedures for Income Audit and also secondary data in the form of interviews and documentation involving Income Audit, Chief Accountant and Restaurant Bar Cashier. Data analysis uses the Miles and Huberman model consisting of data reduction, data presentation and conclusion drawing. The research findings reveal that the implementation of COSO components significantly affects the effectiveness of Income Audit in the revenue cycle, especially in handling transaction processes, as well as in information systems that cause delays in document collection. These results indicate that improvements are needed in document management and control procedures to align with COSO standards and increase the reliability of Income Audit in supporting effective financial governance.

References

Dangi, M. R. M., Nawawi, A., & Salin, A. S. A. P. (2020). Application of COSO Framework in Whistle-Blowing Activities of Public Higher-Learning Institutions. International Journal of Law and Management, 62(2), 193–211.

Devina, P. L. (2024). Peran Income Audit terhadap Pengendalian Internal pada Pendapatan F&B di Intercontinental. Politeknik Negeri Bali.

Hapsary, L. P. J. (2023). Tugas Akhir Peranan Income Audit terhadap Pengendalian Internal pada Hotel Best Western Kuta Villa. Politeknik Negeri Bali.

Heykal, M., Prasetya, S., & Harsanti, P. S. (2024). Pengaruh Kualitas Pelayanan terhadap Kepuasan Pelanggan pada Jasa Wisata (Open Trip) CV Tidung Island. Jurnal Ekonomi Manajemen Akuntansi, 30(1), 250-265. https://doi.org/10.59725/ema.v30i1.226

Kartika, N. P., Luh, N., Sri, P., & Pradnyani, P. (2022). Peran Income Audit pada Finance & Accounting Department di FRII Bali Echo Beach. 5, 291-298.

Komar, R. (2019). Manajemen Perhotelan Kontemporer: Strategi Meningkatkan Pendapatan Hotel. Deepublish.

Permana, M. N., Setiawan, A. B., Didi. (2023). Analysis of The Internal Control System of The Revenue Cycle at PT Energi Pelita Alam Bogor. Journal of Social and Economics Research (JSER), 5(2), 1025-1045. https://idm.or.id/JSER/index.

Pattinama, G. L. L., & Leunupun, P. (2021). Pengaruh Audit Operasional dan Pengendalian Internal terhadap Kinerja Perhotelan di Kota Ambon. PELUANG, 5(1).

Putri, F. P., & Sari, R. P., (2024). Neraca Pengendalian Internal Pada Hotel Mercure Surabaya Grand Mirama. http://jurnal.kolibi.org/index.php/neraca

Suprapto, G. D. H., & Budidharmanto, L. P. (2019). The Role of Income Audit as Internal Control Over Intercontinental Bandung’s F&B Revenue Cycle.