ANALISIS PENGELOLAAN KAS PADA HOTEL ASYANA SENTUL BOGOR

MUHAMMAD LUTHFI ARDHYAN KUSUMONUGROHO, . (2026) ANALISIS PENGELOLAAN KAS PADA HOTEL ASYANA SENTUL BOGOR. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas dan efisiensi manajemen kas di Hotel Asyana Sentul Bogor dan merancang Prosedur Operasi Standar (SOP) yang dapat diimplementasikan untuk mencegah terulangnya defisit kas operasional. Kas merupakan komponen vital dalam mendukung keberlangsungan operasional hotel, namun pada periode 2023–2024, Hotel Asyana Sentul Bogor mengalami defisit kas sebanyak empat kali akibat ketidakseimbangan antara pendapatan dan pengeluaran. Penelitian ini menggunakan metode kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi divisi terkait, yaitu Front Office, Food and Beverage Service, dan Back Office. Validitas data diperoleh melalui triangulasi sumber dan metode. Analisis dilakukan melalui reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa sistem manajemen kas Hotel Asyana Sentul Bogor belum sepenuhnya efektif dan efisien. Masalah utama meliputi keterlambatan pencairan dana dari Online Travel Agents (OTA), proses pembayaran yang panjang dari pelanggan korporat, dan lemahnya pengendalian internal dalam pencatatan transaksi dan verifikasi bukti pencairan kas. Selain itu, terdapat perbedaan antara anggaran operasional dan realisasi pengeluaran mingguan. Sebagai solusinya, penelitian ini merancang SOP manajemen kas yang mencakup prosedur penerimaan dan pengeluaran kas, mekanisme otorisasi bertingkat, penggunaan sistem akuntansi terpadu, dan jadwal audit internal berkala. Implementasi SOP ini diharapkan dapat meningkatkan transparansi, akurasi pencatatan, dan menjaga stabilitas likuiditas hotel. ***** This study aims to analyze the effectiveness and efficiency of cash management at Hotel Asyana Sentul Bogor and to design a Standard Operating Procedure (SOP) that can be implemented to prevent the recurrence of operational cash deficits. Cash is a vital component in supporting the continuity of hotel operations, however, in the 2023–2024 period, Hotel Asyana Sentul Bogor experienced cash deficits four times due to an imbalance between income and expenses. This study uses a descriptive qualitative method with data collection techniques through interviews, observations, and documentation of related divisions, namely the Front Office, Food and Beverage Service, and Back Office. Data validity was obtained through triangulation of sources and methods. Analysis was carried out through data reduction, data presentation, and drawing conclusions. The results of the study indicate that the cash management system of Hotel Asyana Sentul Bogor is not fully effective and efficient. The main problems include delays in disbursement of funds from Online Travel Agents (OTAs), a long payment process from corporate customers, and weak internal controls in recording transactions and verifying cash disbursement evidence. In addition, there is a discrepancy between the operational budget and the realization of weekly expenses. As a solution, this study designed a cash management SOP that includes cash receipt and disbursement procedures, a tiered authorization mechanism, the use of an integrated accounting system, and a periodic internal audit schedule. Implementing the SOP is expected to improve transparency, record keeping accuracy, and maintain the hotel's liquidity stability.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Nuramalia Hasanah M.Ak; 2). Dwi Handarini S.Pd., M.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Muhammad Luthfi Ardhyan Kusumonugroho .
Date Deposited:	15 Apr 2026 04:46
Last Modified:	15 Apr 2026 04:46
URI:	http://repository.unj.ac.id/id/eprint/66165

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