AUDIT OPERASIONAL TERHADAP FUNGSI PENJUALAN UNTUK MENILAI EFISIENSI DAN EFEKTIFITAS PADA HOTEL UNIVERSITY INN MALANG

Wijayanti, Retno (2008) AUDIT OPERASIONAL TERHADAP FUNGSI PENJUALAN UNTUK MENILAI EFISIENSI DAN EFEKTIFITAS PADA HOTEL UNIVERSITY INN MALANG. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research represent case study of Hotel University Inn, which have location in Malang, with title “Audit of Operational to Function of Sale to evaluate Efficiency and Effektiveness of Hotel University Inn Malang”. Target of this research is to evaluate what efficiency and effectiveness level of function of sale, be base on operational audit. Analisis used to measure room sale efficiency and food and beverage by using financial ratio analysis that is sale burden compared by sales revenue. From sale burden ratio result compared by using revenue of room from year to year experience of decreasing, so that can be said that a sale efficiency level have efficient. While for sale food and beverage from year to year experience of fluctuation and high value so can be said that a sale food and beverage efficiency level tend to inefficient. Analysis used to evaluate room sale effectiveness by using operation ratio analysis and analysis variance. Operation ratio analysis include occupancy percentage, double occupancy percentage, average rate per room occupied, average length stay. From result operation ratio analysis for know from years to years years experiencing of fluctuation and can be said that a room sale affectiveness level tend is not effective. While to evaluate sale room and food & beverage effevtiveness level by using variant analysis. From result analyze variant, known that sales budget 2006 year cannot realize so that can be said a sale room and food and beverage effevtiveness level is not effective. But 2007 & 2008 can realize so that can be said a room and food & beverage sale level is effective. From the research result, researchers give the following recommendation : 1. Hotel University Inn better can depress costs especially food & beverage cost. 2. Hotel University Inn has to able to take care and improve product quality. 3. Hotel University Inn better add promotion. Key word : Function of sale, Efficiency and Effektiveness.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 11 Jun 2012 03:06
Last Modified: 11 Jun 2012 03:06
URI: http://eprints.umm.ac.id/id/eprint/7023

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