Internal control of food procurement in BC Hotel

Mutiara Kasih, Bentari and Sudiksa, Nyoman and Kalpikawati, Ida Ayu and Bawa, I Dewa Gede (2022) Internal control of food procurement in BC Hotel. In: The 1st International Conference on Hospitality,Tourism and Entrepreneurship, September 30, 2022, Nusa Dua.

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Abstract

Abstract This research aims to analyze the internal control of food procurement in purchasing and receiving section of BC Hotel The focus of this research was on internal control in the purchasing section and receiving section of food procurement in BC Hotel. This research was motivated by the actual food cost that exceeds the tolerance limit of 1% of its standard food cost. This research was qualitative descriptive research with four informants with details of 2 main informants and 2 key informants. Research data were obtained through interviews and checklist observation. The data analysis technique used in this research was descriptive. The results showed that: First, the implementation of internal control in purchasing food items in BC Hotel was not done optimally. Those internal control indicators were control environment, control activity, information and communication, and monitoring activities. Second, the implementation of internal control in receiving food items in BC Hotel was not done optimally. Those internal control indicators were control environment, control activity, information and communication, and monitoring activities. Keywords: Food Procurement, Internal Control, Purchasing, Receiving

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