ANALISIS PERANAN INCOME AUDIT TERHADAP PENGENDALIAN INTERNAL PENDAPATAN PADA HOTEL THE SENTRA MANADO

Abstract

This study aims to analyze the role of income audit in the internal control of revenue at The Sentra Manado Hotel. Income audit, as one of the important components of the internal control system, serves to ensure the accuracy and reliability of income reports and prevent the possibility of irregularities or fraud. This research was carried out at The Sentra Manado Hotel. This study uses a qualitative method with a descriptive approach, with primary and secondary data sources. Data collection techniques are carried out with observation, interview, and documentation data. The results of the study show that the internal revenue control system at The Sentra Manado Hotel has been running well, this can be seen through clear policies and employee understanding and compliance with these policies. Regular income audits can improve operations and ensure that revenue is managed properly, which ultimately has a positive impact on the reliability of financial statements. However, there is still the potential for errors in the transaction process, such as errors in the nominal input of transactions and the lack of division of tasks in the receipt section. The application of COSO (Committee of Sponsoring Organizations) indicators in internal control helps to regulate risks related to revenue recording, although not all indicators have been fully implemented. The author provides recommendations to relevant companies to update and clarify audit procedures to ensure that all aspects of revenue are examined in detail, organize regular training for auditors to improve their skills and knowledge in detecting and preventing irregularities, and improve communication between
the audit department and other departments such as finance and operations to ensure that all aspects of internal control are running well. Further research suggests using different methods to deepen the understanding of internal controls in the hospitality industry.

Keywords: Income audit, Internal Control, Revenue