ANALISIS SISTEM AKUNTANSI PERSEDIAAN PADA HOTEL GRAN PURI MANADO

Abstract

The purpose of this research is to analyze the inventory accounting system at Hotel Gran Puri Manado, specifically in the management of inventory. The inventory accounting system is an important factor in ensuring the availability of supplies needed to support the smooth operation of the hotel. The phenomena observed include the presence of task duplication, the withdrawal of items without official documentation, and discrepancies between physical counts and inventory records. This study employs a descriptive method with a qualitative approach. Data were obtained through observation, interviews, and documentation. The collected data indicate that the inventory accounting system at Hotel Gran Puri Manado has not fully operated in accordance with existing theories. Findings in the field reveal weaknesses in document supervision, limited employee training, and suboptimal use of the computerized system. As recommendations from this research, it is suggested that there should be an evaluation of task distribution, an increase in employee training, and strengthening of the documentation recording and supervision system.