ANALISIS PENGENDALIAN INTERNAL PENGADAAN BAHAN MAKANAN DI HOTEL H

Abstract

This study aims to analyze the implementation of internal control in the food procurement process at H Hotel based on the COSO Framework. This research employed a descriptive qualitative approach, with data collected through interviews, observations, and documentation. The research informants consisted of the Purchasing Manager and Receiving Supervisor. The analysis focused on five components of internal control: control environment, risk assessment, control activities, information and communication, and monitoring activities. The results indicate that internal control has generally been implemented, but is not yet fully optimal. Weaknesses in the control environment include the absence of specific procurement training and the overlapping functions of receiving and cost control. Risk assessment is also not conducted formally and systematically, resulting in a relatively reactive approach to risk management. Meanwhile, control activities, information and communication, and monitoring have been implemented through authorization, verification, systems, interdepartmental coordination, and periodic evaluations. Penelitian ini bertujuan untuk menganalisis penerapan pengendalian internal pada proses pengadaan bahan makanan di Hotel H berdasarkan COSO Framework. Penelitian menggunakan pendekatan kualitatif deskriptif dengan data yang diperoleh melalui wawancara, observasi, dan dokumentasi. Informan penelitian terdiri atas Purchasing Manager dan Receiving Supervisor. Analisis dilakukan berdasarkan lima komponen pengendalian internal, yaitu lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, serta kegiatan pemantauan. Hasil penelitian menunjukkan bahwa pengendalian internal secara umum telah diterapkan, tetapi belum sepenuhnya optimal. Lingkungan pengendalian masih memiliki kelemahan berupa belum tersedianya pelatihan khusus pengadaan dan adanya perangkapan fungsi receiving dengan cost control. Penilaian risiko juga belum dilakukan secara formal dan sistematis sehingga penanganan risiko masih cenderung reaktif. Sementara itu, aktivitas pengendalian, informasi dan komunikasi, serta pemantauan telah berjalan sesuai prinsip COSO melalui otorisasi, verifikasi, penggunaan sistem, koordinasi antarbagian, dan evaluasi berkala.