Analysis of the Effectiveness of Internal Control on the Process of Receiving and Dispensing Beverage Ingredients at AYANA Resort Bali

Maria Angelica Callysta; Dewa Ayu Rai Sumariati; Christina Susanti

doi:10.55927/fjas.v4i9.340

Authors

Maria Angelica Callysta Politeknik Pariwisata Bali
Dewa Ayu Rai Sumariati Politeknik Pariwisata Bali
Christina Susanti Politeknik Pariwisata Bali

DOI:

https://doi.org/10.55927/fjas.v4i9.340

Keywords:

Internal Control, COSO Framework, Beverage, SOP, Hotel

Abstract

Tourism is one of the leading sectors that makes a significant contribution to the Indonesian economy through increasing the country's foreign exchange and job creation. Effective internal control is the key to smooth hotel operations, especially in the management of beverages that have high economic value. This study aims to analyze the effectiveness of internal control in the process of receiving and dispensing beverage ingredients at AYANA Resort Bali based on the Internal Control – Integrated Framework COSO. The method used is qualitative descriptive through interviews, observations, and document analysis. The results show that there are written SOPs and clear division of tasks, but weaknesses are still found such as negligence in verifying goods and expenses without a reservation list. Recommendations include improving SOP discipline, strengthening monitoring, periodic training, and automating stock recording. These results are expected to be a model of control practices that can be replicated in the hospitality industry.

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