ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS PADA HOTEL AMARIS PONOROGO

This study aims to analyze the implementation of the Accounting Information System (AIS) for room sales and cash receipts and to evaluate the effectiveness of internal control based on the COSO framework at Amaris Hotel Ponorogo. This study employed a qualitative descriptive method, with data collected through interviews, observations, and documentation. The research informants consisted of the Front Office Supervisor, Front Office staff, Accounting staff, and hotel management.
The results show that Amaris Hotel Ponorogo has implemented MySantika as an integrated information system that supports room reservations, room sales, cash receipts, and financial reporting in real time. The system improves operational efficiency, accelerates transaction processing, reduces recording errors, and provides accurate information. Based on the COSO evaluation, most components of internal control have been implemented effectively. However, a weakness was identified in the form of overlapping duties within the Front Office department, which may increase the risk of errors and fraud.
The study concludes that the implementation of the AIS for room sales and cash receipts at Amaris Hotel Ponorogo has effectively supported hotel operations. To further improve the effectiveness of internal control, the hotel should strengthen the segregation of duties, enhance supervision, and restrict system access rights.