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Please use this identifier to cite or link to this item: http://repository.uksw.edu/handle/123456789/1140
Title: Prosedur Pengendalian Persediaan pada Hotel Quest Semarang
Authors: Gunawan, Agnes Steffiana
Keywords: prosedur pengendalian persediaan
Issue Date: 2012
Publisher: Program Studi Akuntansi FEB-UKSW
Abstract: Persediaan merupakan aset yang sangat penting dalam kegiatan usaha perusahaan, termasuk untuk jenis perusahaan jasa yaitu jasa perhotelan. Persediaan yang dimiliki harus dikendalikan dengan baik demi lancarnya kegiatan operasional hotel. Selain itu, pengendalian persediaan juga berpengaruh pada nominal persediaan di laporan keuangan. Untuk dapat mengetahui pengendalian persediaan yang dilakukan oleh hotel, maka Penulis melakukan kegiatan magang di Hotel Quest Semarang. Kegiatan magang berlangsung selama tiga bulan (2 Januari – 31 Maret 2012). Penulis melakukan kegiatan magang di Accounting Department, lebih spesifik lagi di bagian Store Keeper dan Cost Controller. Selama kegiatan magang, Penulis melakukan beberapa pencatatan dan pemeriksaan terkait dengan persediaan. Kemudian di akhir bulan Penulis melakukan stock opname di semua outlet yang ada. Selama melakukan kegiatan magang, Penulis menemui beberapa permasalahan. Diantaranya, perbedaan jumlah persediaan ketika dilakukan stock opname dan tempat penyimpanan kelompok persediaan yang masih dicampur. Permasalahan ini dapat diselesaikan dengan ditegaskannya prosedur pengendalian persediaan yang seharusnya.
Inventory is a very important asset in company's business activities, including for service companies such as hotels. Inventory on hand must be well controlled for smooth operations of the hotel. In addition, inventory control also affects the amount of the inventory in the financial statements. To be able to know the inventory control conducted by the hotel, the Writer did an internship at the Quest Hotel Semarang. Apprenticeship lasted for three months (January 2, 2012 to March 31, 2012). Writer did an internship in the Accounting Department, in the area of Store Keeper and Cost Controller. During the apprenticeship, the Writer did some recording and inspection related to the inventory. In the end of the month, stock opname was conducted by the Writer in all outlets. During the apprenticeship, the Writer has found several problems. Among them, difference in the amount of inventory was found when the inventory was done, and group of inventory storages which were still mixed .This problem can be solved by emphasizing the inventory control procedures as it should be.
URI: http://repository.uksw.edu/handle/123456789/1140
Appears in Collections:T1 - Accounting

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