Analysis of Internal Control of Travel Agent Receivables at Four Points by Sheraton Bali, Ungasan

Komang Mahayuni Chikara Wijaya; I Putu Arnawa; Christina Susanti

doi:10.55927/fjas.v4i9.339

Authors

Komang Mahayuni Chikara Wijaya Politeknik Pariwisata Bali
I Putu Arnawa Politeknik Pariwisata Bali
Christina Susanti Politeknik Pariwisata Bali

DOI:

https://doi.org/10.55927/fjas.v4i9.339

Keywords:

COSO, Internal Control, Receivables, Travel agent

Abstract

Four Points by Sheraton Bali, Ungasan, is a hotel that relies on revenue from the sale of rooms, food, beverages, and facilities such as meeting rooms, with support from travel agents. Sales on credit through travel agents generate receivables, but the internal control of receivables at this hotel has not run optimally, thus increasing the risk of uncollectible receivables that can threaten the sustainability of hotel operations. Each of these income categories can receive two types of payments, namely cash and credit payments. This study aims to describe the internal control of receivables in hotels in 2024, especially those sourced from travel agents. The method used is qualitative descriptive with data collection techniques through interviews, observations, and documentation. The results of the study showed that there was a deviation between the ideal conditions according to the COSO Framework and its implementation in the hotel.

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