Evaluasi Sistem Pengendalian Intern Pada Sistem Akuntansi Pembelian Di Puri Chorus Boutique Hotel Yogyakarta

Sari

Purchasing transaction that requires money from the company could lead into fraud and or human error. To prevent that, a company needs to apply a good internal control system. The purposes of this research were to identify whether the internal control system of purchase accounting system at Puri Chorus Boutique Hotel had been adequate, and to identify whether the internal control system of purchase accounting system in this hotel had been done effectively. The analysis was done by comparing the practice of internal control system in purchasing system applied in Puri Chorus Boutique Hotel with the theories of appropriate internal control system. The information was gained by interviewing, observing and giving questionnaire. The analysis was used to know whether the internal control system in the purchasing accounting in this hotel was appropriate or not. Attribute sampling with stop-or-go sampling method was used to test the effectiveness of the internal control system in the purchasing accounting system. This finding showed that internal control system in the purchasing accounting system at Puri Chorus Boutique Hotel was inadequate (not fully in line with the theory). Based on compliance test on the internal control system it was obtained that DUPL = AUPL. It proved that internal control system in the purchasing accounting system implemented at this hotel was already effective (obeyed by the staffs).

Keywords:  internal control system, purchase accounting system, adequate, obeyed, and  stop-or-go sampling.