ANALISIS DESAIN STANDARD OPERATIONAL PROCEDURE PIUTANG HOTEL DALAM PERPEKTIF AKUNTANSI PERHOTELAN (STUDI PADA PT.ROYAL ORCHID GARDEN HOTEL & CONDOMINIUM)

Abstract

The purpose of this research is to analyze and produce the design of Standard Operational Procedure Model (SOP) Piutamg Hotel based on the development from the perspective of Hotel Accounting at PT. Royal Orchid Garden Hotel (ROG Hotel) in Batu City, as an effort to improve effective internal control. The research method used is descriptive method with qualitative approach. Techniques used are interviews and studying documents relating to the management of receivables, especially related to the sale of hotel and restaurant room service on credit. And make a direct observation on the manual input process of transaction sales room service or restaurant at ROG Hotel. Based on the findings of the field can be seen that ROG Hotel already has SOP accounting receivables that have been computerized through the form of Myoh Back Office program but not yet implemented properly. This research resulted in the proposed improvement through the development of SOP design as an effort to improve the internal control of ROG Hotel. A total of 20 SOPs of hotel receivables generated, are expected to become written and standard guidelines in conducting hotel operations so that the management of receivables for the sale of room and restaurant services can run well not constrained by the process of computerized system.