ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS SISTEM PENGELUARAN KAS PADA HOTEL X DI MALANG

This research aims to analyze the effectiveness of the Internal Control System on cash disbursements at Hotel X in Malang. The research method used is qualitative with a descriptive approach. Data collection was carried out through documentation and interviews. Data analysis was carried out descriptively. The research results show that the implementation of the Internal Control System for cash disbursements at Hotel The division of authority in authorizing company transactions has also been carried out efficiently. Apart from that, the elements of the Internal Control System, such as organizational structure, authorization system, recording procedures, healthy practices, and employee quality in accordance with their responsibilities, have been implemented in accordance with the standards set by Mulyadi (2017: 130). Thus, this research strengthens that the implementation of the Internal Control System at Hotel.