The Role Of Income Audit As Internal Control Over Intercontinental Bandung's F&B Revenue Cycle

Gracia Devi Hadi Suprapto, Lexi Pranata B. Limbing


In a hotel, there are several departments towards the disseverance of duties and responsibilities for the smooth operation of the hotel. One of them is the Finance and Accounting Department. The department is divided into several divisions, one of which is Income Audit. The purpose of this study is to determine the role of Income Audit in conducting internal control in the income cycle with a focus on the F&B Department. The type of research conducted is qualitative research with descriptive methods. The data is collected from primary and secondary data. Primary data from participant observation of researchers during program internship and interviews. Secondary data is obtained from data documentation from Finance and Accounting Department, books, and journals. The technical analysis of the data used is using Miles and Huberman's data analysis theory. The results of this study indicate that the role of Income Audit is very important as the management of revenue in hotels, including F & B revenue. Therefore internal control is needed to minimize and prevent any risk and fraud that might be happened related to Hotel’s revenue and maximize revenue collection by minimizingrevenue’s rebate by controlling and monitoring the proper procedure is in placed and the risk is being minimize. Internal Control is security tools to ensure smoothness in the revenue cycle. Although few internal controls are carried out not in accordance with SOP's due to certain consideration and situation (case by case) , but overall shows positive results rather than negative ones.

Keywords : Income Audit, Internal Control, Revenue Cycle, F & B Department, Qualitative

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