Analysis of the Accounting Information System for Cash Receipts and Disbursements to Improve Internal Control at Sapadia Hotel, Rokan Hulu

Abstract

This study analyzes the implementation of the accounting information system (AIS) for cash receipts and disbursements at Sapadia Hotel, Rokan Hulu, and its contribution to internal control. The study employs a qualitative descriptive approach, with data collected through observation, interviews, and documentation involving the finance, cashier, and management staff, and analyzed following the Miles and Huberman model of data reduction, data display, and conclusion drawing, validated through source and technique triangulation. The findings show that the hotel's cash receipt system — covering room sales, fitness and swimming-pool facilities, the pool café, and the restaurant — operates through clearly separated functions (Front Office, General Cashier, and Accounting), supported by complete documents (bills, daily cash reports, remittance slips, bank deposit slips) and a computerized Visual Hotel Program (VHP), consistent with Mulyadi's (2016) accounting system theory. The cash disbursement system similarly involves separated functions and supporting documents (purchase requisitions, purchase invoices), but authorization procedures are not always consistently enforced. Evaluated against the five COSO internal control components, the control environment, risk assessment, information and communication are functioning, while control activities and monitoring remain only partially effective, constrained by inconsistent authorization practices, occasional network disruptions and data-entry errors, and the absence of a structured, independent internal audit function. These findings indicate that while the hotel's AIS supports daily operations, internal control effectiveness would benefit from strengthened authorization discipline and more systematic, scheduled monitoring.