ANALISIS DAN DESAIN SISTEM INFORMASI AKUNTANSI ASET TETAP PADA HOTEL G SUITES SURABAYA

Jessica Novia Effendy, Agnes Utari Widyaningdyah

Abstract


This research is a case study of designing and analyzing about accounting information systems of fixed asset. Currently, the tourism sector as an economic activity has become a priority for the development of a number of countries. The tourism sector in Indonesia is increasingly growing, and it is spurring growth of hotel in Indonesia. Therefore, this research is about improve the accounting information systems of fixed asset in a hotel. The object of this research is Hotel G Suites Surabaya. The scope of this research is limited to the accounting information system of fixed asset that consists of acquisition cycle, maintenance cycle, and the termination cycle of fixed assets. The methods of this research are observation, interview, and documentation. The hotel has prob-lems such as loss of goods in the hotel rooms and restaurant. The hotel doesn’t have maintenance procedure and termination pro-cedure of fixed assets, even though the procedure is very important for the hotel to reduce the risk of loss of fixed assets due to errors procedure. Hotel has implemented internal control. Internal control of the hotel still has deficiency. Hotel G Suites Surabaya needs to fix the job description, organizational structure, the design of documents, use the asset number for fixed assets and the serial number for document, and also fix the purchase procedure of fixed.

Save to Mendeley


Keywords


Sistem Informasi Akuntansi; Aset Tetap; Pengendalian Internal

Full Text:

PDF

References


Arens, A.A., R..J. Elder, dan M.S. Beasley, 2011, Auditing dan Jasa Assurance, Edisi kedua belas, Terjemahan Wibowo, H., Jakarta: Erlangga.

Badan Pusat Statistik, 2014, Perkembangan Pariwisata Jawa Timur

BPS Provinsi Jawa Timur, 2014, (http://jatim.bps.go.id/?hal=brs_detil&id=186, diunduh 27 Mei, 2014).

Dewi, A.S.F., 2012, Analisis Sistem Informasi Akuntansi Aktiva Tetap Pada PT. Alma Jaya Karsamandiri, Skripsi Dipublikasikan, Jawa Barat: Universitas Gunadarma.

Hall, J. A., 2009, Accounting Information System (Sistem Informasi Akuntansi), Edisi 4, Jakarta: Salemba Empat.

Hana, O.D.B.H., 2014, Bisnis Perhotelan: Pertumbuhan Hotel di

Indonesia Terus Meningkat, (http://properti.bisnis.com/read/20140421/107/221127/bisnis-perhotelan-pertumbuhan-hotel-di-indonesia-terus-meningkat, diunduh 10 Agustus, 2014).

Ikatan Akuntan Indonesia (IAI), 2011, Pernyataan Standar Akuntansi Keuangan, Jakarta: Ikatan Akuntan Indo-nesia.

Ikhsan, A., dan I.B.T. Prianthara, 2008, Sistem Akuntansi Perhotelan, Edisi pertama, Yogyakarta: Graha Ilmu.

Jogiyanto, H.M., 2005, Analisis dan Desain Sistem Informasi: Pendekatan Terstruktur Teori dan Praktek Aplikasi Bisnis, Yogyakarta: Andi Offset.

Mulyadi, 2008, Sistem Akuntansi, Jakarta: Salemba Empat.

Rama, D.V., dan F.L. Jones, 2008, Sistem Informasi Akuntansi, Terjemahan oleh M. Slamet Wobowo, Jakarta: Salemba Empat.

Razy, N.F., 2011, Analisis Pengendalian Internal atas Siklus Pendapatan Jasa (Studi Kasus pada Hotel Griyadi Montana Malang), Skripsi Dipublikasikan,, Malang: Universitas Brawijaya.

Septema, A., 2010, Perancangan Sistem Informasi Akuntansi atas Siklus Pengeluaran pada Hotel Mutiara di Boyolali, Tesis Dipublikasikan, Jawa Barat: Universitas Gunadarma.

Surat Keputusan Menteri Kebudayaan dan Pariwisata R.I No. KM.3/HK.001/MKP.02, tentang Penggolongan Kelas Hotel, (http://phritoraja.com/layanan/item/download/1, diunduh 18 Agustus, 2014).

Wartapedia, 2013, PHRI Jatim: BerharapPemkot Jatim Batasi Pendirian Hotel di Suraba-ya,(http://wartapedia.com/bisnis /korporasi/11413-phri-jatim--berharap-pemkot-batasi-pendirian-hotel-di-surabaya, diunduh Mei,2014).




DOI: https://doi.org/10.33508/jako.v8i1.2583