ANALISIS PERANAN COST-CONTROLLER TERHADAP SISTEM PENGENDALIAN INTERN ATAS PERSEDIAAN PADA HOTEL KAPUAS PALACE DI PONTIANAK

Abstract

Inventories and supplies are very important assets in a company because of the significantvalue in the financial statements, the Income statement and balance sheet can not be drawnwithout knowing the value of inventories. Errors in inventories count will directly result in anerror in financial statements. However, inventories and supplies are also significant value inservice companies, such as Kapuas Palace Hotel. The study was done in order to determinethe factors that cause inventory inaccuracy with the amount of physical in the warehouse,and the weaknesses of inventory control system that have been implemented by the cost -controller Kapuas Palace Hotel. The study will focus on the issues that activities occur in theKapuas Palace Hotel implemented cost controller, which includes the activities of goods “inand out” each day, as well as supervision of employees. The results of research find somedrawbacks such as the organizational structure is not clearly functionally separate, settingthe location of the goods or supplies in warehouses that are less organized and less attention,and manual recording is still less effective and efficient since the resulting errors tend to behigh. The suggestions are given to minimize errors and assist the progress of the system is tocontrol the activities of inventories, warehouse employees should check the goods areshipped to more carefully and do not sign the purchase invoice prior to finished goodsinspected.