The Role of Internal Control in Reducing the Risk of Room Reservation Fraud at Adi Rama Beach Hotel
DOI:
https://doi.org/10.38142/jebd.v3i1.286Keywords:
Qualitative Analysis, Fraud, Hotel, Internal Control, ReservationAbstract
Purpose:
In recent times, Adirama Beach Hotel has also experienced difficulties in maintaining the reliability, openness, and security of data related to the room reservation process that occurs at this hotel. It shows that the current system is vulnerable to fraudulent practices that are detrimental to the hotel and guests. This study aims to analyze whether the internal control of the accounting information system implemented by Adirama Beach Hotel can support all managerial activities in making more effective and efficient decisions.
Methodology:
The research method used in this study is descriptive qualitative, with a focus on explaining how the implementation of good internal control can overcome fraud in room reservation management.
Findings:
Based on the results of the internal audit conducted, there are several weaknesses in the control system implemented in this hotel, such as the lack of adequate supervision of the reservation process, as well as low audit frequency. These weaknesses allow fraud to occur, which is detrimental to the company. Therefore, to overcome this problem, it is necessary to improve supervision, regular training for employees, and the implementation of more advanced technology to support a more effective internal control system.
Implication:
With these improvements, it is expected that Adirama Beach Hotel can minimize the risk of fraud, improve accuracy in recording reservation data, and increase transparency and security of existing information. Ultimately, these improvements will support better decision-making in hotel management and help increase the company's overall profits.
Downloads
References
Anathasya Angelia Zeta Junus, A. V. V. G. C. M. (2023). Audit Operasional dan Pengendalian Internal pada Masa Pandemi Terhadap Efektivitas dan Efisiensi Pengendalian Kinerja Manajemen di PT Belvamas Maritim Indontama. Juremi : Jurnal Riset Ekonomi, 2. https://doi.org/10.53625/juremi.v2i2.3294
Bujung, F. E. R. D. Ch. , N. Audie. O. (2019). Pengaruh Jumlah Kunjungan Wisatawan dan Tingkat Hunian Hotel Terhadap Penerimaan Sektor Pariwisata Sulawesi Utara. Jurnal Berkala Ilmiah Efisiensi , 19.
Elisabeth, D. M., & Simanjuntak, W. A. (2020). Analisis Review Pendeteksian Kecurangan (Fraud). Methosika: Jurnal Akuntansi dan Keuangan Methodist, 4(1), 9–18. Https://Doi.Org/10.46880/Jsika.Vol4no1.Pp9-18
Jurnal, H., Tsalatsa Azizah, N., Mumtaza, W., & Kusumastuti, R. (2023). Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Peran Audit Internal Dalam Mencegah Fraud di Perusahaan. Juli, 3(2), 230–236. Https://Doi.Org/10.55606/Jitek.V3i2.1715
Maghfira Napu, D., & Nurhidayat, W. (2023). Pengantar Bisnis Pariwisata: Perhotelan, Food and Beverage Service, dan Pengembangan Destinasi Wisata Delfta Baswarani (M. A. Wardana, Ed.). Penerbit Intelektual Manifes Media. Https://Www.Researchgate.Net/Publication/371123648
Permana, A., Sutrisno Putra, S., & Imanina Burhany, D. (2020). Evaluasi dan Perancangan Sistem Pengendalian Intern Penjualan Jasa Hotel (Studi Kasus pada Bandung Giri Gahana Golf and Resort). In Jurnal Akuntansi Bisnis dan Ekonomi (Vol. 6, Issue 1). Www.Coso.Org https://doi.org/10.33197/jabe.vol6.iss1.2020.464
Putri, S. M. A. A., Juliharta, I. G. P. K., & Darmawan, I. M. D. H. (2025). Peran Pengendalian Internal dalam Mengurangi Risiko Fraud Reservasi Kamar pada Adi Rama Beach Hotel. REMIK: Riset dan E-Jurnal Manajemen Informatika Komputer, 9(1), 382-388. https://doi.org/10.33395/remik.v9i1.14513
Rahmatullah, T. U. (2023). Penerapan Sistem Informasi Akuntansi Pengelolaan Kas Sebagai Upaya Pengendalian Internal di Kantor Baznas Tulungagung. Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma), 3. https://doi.org/10.47709/jebma.v3i3.2951
Saputra, K. A. K., Putri, P. Y. A., & Laksmi, P. A. S. (2024). How Do Accounting Students Respond to Integrated Learning In Sustainability Accounting? Jurnal Akuntansi Manado (JAIM), 172-189. https://doi.org/10.53682/jaim.vi.8979
Saputra, K. A. K., Sujana, E., & Tama, G. M. (2018). Tri Hita Karana's Local Cultural Perspective in Preventing Fraud in Village Fund Management. Journal of Public Accounting, 1(1), 28-41. https://doi.org/10.32554/jap.v1.i1.p28-41
Saputra, K. A. K., & Laksmi, P. A. S. (2024). The Influence of Green Governance, Implementation of Energy Accounting, and Green Human Resource Management on Sustainability Performance: An Empirical Study in the Hospitality Industry in Bali. JIA (Jurnal Ilmiah Akuntansi), 9(1), 113-136. https://doi.org/10.23887/jia.v9i1.66630
Saputra, K. A. K., Laksmi, P. A. S., Smark, C., & Bareto, C. A. (2024). The Influence of Accounting Digitalisation Transformation and Sustainable Management on ESG Performance to Achieve Environmental Sustainability. Journal of Sustainability Science and Management, 19(7), 120-135. https://doi.org/10.46754/jssm.2024.07.007
Downloads
Published
Issue
Section
License
Copyright (c) 2025 I Gusti Ngurah Indra Pracita UTAMA, I Made Endi DARMAWAN, I Wayan JULIARTA, Dewa Gede SUARDANA
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Creative Commons Attribution-NonCommercial 4.0 International License.
