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

Abstrak

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