ANALISIS SISTEM PENGENDALIAN INTERNAL PADA PERSEDIAAN FOOD AND BEVERAGE DI RAYZ UMM HOTEL MALANG

This study aims to analyze the effectiveness of the implementation of the Internal Control System (SPI) in the management of Food and Beverage (FB) inventory based on the COSO framework (Committee of Sponsoring Organizations of the Treadway Commission) at Rayz UMM Hotel Malang, especially related to the problem of delays in the input of Store Requisition (SR) and Daily Market List (DML). The research uses a qualitative descriptive approach with data collection techniques in the form of observation, interviews, and documentation. The research informants consisted of six people consisting of Jr. Sous Chef, Receiving & Storekeeper Staff, Purchasing Staff, Cost Control Staff, Asst. Chief Accounting, and FB Admin. Data analysis was carried out by comparing the internal control practices applied with the five components of COSO, namely control environment, risk assessment, control activities, information and communication, and monitoring activities. The results of the study show that SPI has been implemented, but it has not run optimally. Weaknesses are mainly found in the aspects of communication and control activities, which have an impact on delays in inventory recording and potentially reduce the reliability of inventory information.