PERANAN SISTEM INFORMASI AKUNTANSI SEBAGAI SARANA PENGENDALIAN INTERN PADA HOTEL DANDANG TINGANG PALANGKARAYA

Dwi Puji Astutik

Abstract



This research was case study on Dandang Tingang Hotel with the title: ?The Rule of Accounting Information System as the Tool to Internal Control at Dandang Tingang Hotel Palangkaraya?.
The purpose of this study is to evaluate whether the internal control and the accounting information system in the hotel has meet the good procedure.The intern control to the room selling procedure and the expenditure of materials to fulfill the need of room and restaurant in the Dandang Tingang hotel was not optimum because it was not meet the rule and function in doing their duty. It could be seen from the absence of the good coordination among department or sections so that the guests lost the information, and then they did not served well. In the form that used should be improved. That is need to develop an evaluation gradually to evaluate what should to be increase to make hotel operational run well.
The application of accounting information system is not only depending on the present of good system and procedure, but also depend on the human resources. Because of that, the firm has to increase the quality of human resources to run their duty as their responsibility of every individual.To improve the quality of human resource should to do by official position rotation gradually to allow the official to adapt with the enhancement of new work space and to avoid and keep independency of position in doing their jobs, so that the risk of scheme among official can be avoided.To meke the healt practices in the accounting, it is needed to make sudden evaluation beside gradually evaluation in order to improve the quality of accounting and administration decipline to give motivation to officials in doing their duty with the procedure presented.

 

Keyword : Sistem Informasi Akuntansi; Pengendalian Intern

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/17/jiptummpp-gdl-s1-2004-dwipujiast-814-PEndahul-n.pdf


Keywords


Sistem Informasi Akuntansi; Pengendalian Intern