ANALISIS SISTEM PENGEGENDALIAN INTERNAL ATAS PROSEDUR PENERIMAAN KAS PADA RAYZ UMM HOTEL MALANG

This study aims to analyze how the application of the Internal Control System to the Cash Receipt Procedure at Rayz UMM Hotel Malang with the theory according to Mulyadi (2016). This research uses qualitative research with a descriptive approach and data collection techniques in the form of interviews and documentation. The results of this study indicate that Razy UMM Hotel Malang already has an organized organizational structure in accordance with Mulyadi's theory (2016) with the separation of functions and responsibilities in its operational activities. The authorization system and recording of cash receipts have been implemented in accordance with the same theory with authorization from each responsible department. Each department has carried out its duties and responsibilities without any interference from other departments. Also, the cash receipt procedure has been computerized and has implemented a sudden cash balance check by the Accounting Department. In addition, the hotel prioritizes employee quality with strict selection, in-depth job analysis, and ongoing training programs