ANALISIS RISIKO DAN PENGENDALIAN INTERNAL DALAM PENGELOLAAN ACCOUNT RECEIVABLE PADA HOTEL HARRIS SURABAYA

Abstract

This research was conducted to analyze risk and internal control in managing Account Receivable at Harris Hotel, Surabaya. The purpose of this research was to evaluate risk and internal control in the Management of Account receivable at Harris Hotel, Surabaya. The research was conducted using a descriptive qualitative approach including data collection, data reduction, data presentation and finding. The research was conducted using a qualitative approach that involves data collection, reduction, presentation, and finding. Harris Hotel Surabaya has implemented a risk assessment, even though it is not comprehensive, as the result of risk analysis. The risk of paying non-current receivables and monitoring industrial and economic conditions has been assessed. It has not yet assessed the risk of financial feasibility analysis and historical evaluation of customer payments. Hotel Harris has also implemented internal controls in the form of the registration of Account Receivable, as well as a clear division of labour. To identify deficiencies in existing internal controls and make improvements, Companies must implement stricter billing policies and conduct more routine internal audits. Companies must pay attention to human error and system error constraints to minimize the risk of uncollectible accounts