ANALISIS PENGENDALIAN INTERNAL PADA PROSES RECEIVING SEBAGAI UPAYA EFISIENSI KEUANGAN DI RAYZ UMM HOTEL MALANG

This study aims to analyze the implementation of internal control in the receiving process as an effort to improve financial efficiency at Rayz UMM Hotel Malang. The receiving process is a crucial part of hotel operations because it is directly related to the receipt of goods, document matching, and cost control. This study uses a qualitative approach with a case study method. The analysis was conducted using the COSO framework, which covers the control environment, risk assessment, control activities, information and communication, and monitoring. The results show that internal controls in the receiving process at Rayz UMM Hotel Malang have been implemented and play a role in minimizing discrepancies between the goods listed in the daily market list (DML) or purchase order (PO) and the goods received. However, the effectiveness of its implementation is still influenced by
limitations in human resources, consistency in the application of SOPs, and optimization of monitoring. Therefore, it is necessary to strengthen internal control through increased supervision, periodic evaluation of procedures, and coordination between departments to support the hotel's financial efficiency in a sustainable manner.