Analisis Sistem Akutansi Pembelian Bahan Baku Food & Beverage Pada Prama Sanur Beach

Abstract

Hotel Prama Sanur Beach which is engaged in lodging accommodation services often
experiences problems in the implementation of its operations, especially in the procurement of
raw materials such as wrong orders and invoices that do not match orders. The purpose of this
study was to analyze the application of the accounting system for purchasing raw materials
for Food & Beverage at Prama Sanur Beach in accordance with the theory. This research uses
a comparative descriptive analysis technique. The results of the study revealed that the
functions related to the purchasing system were inadequate and not in accordance with the
theory because of the dual task of the warehouse function and the receiving function. The
documents used in the purchasing system at the Prama Sanur Beach Hotel are not sufficient
because there is no Purchase Order Change Letter if there is a change to the contents of the
purchase order letter to the supplier officially. The records used in the purchasing system and
the network of procedures that make up the purchasing system for food and beverage raw
materials at hotels are adequate because they are in accordance with existing theory.