Satu Orang, Tiga Peran: Analisis Sistem Akuntansi Pembelian Barang dan Pemisahan Fungsi di Whiz Residence

(One Person, Three Roles: Analysis of the Purchasing Accounting System and Segregation of Duties at Whiz Residence)

Abstrak

Purpose: Hotels depend on a steady flow of food, beverages, engineering parts, and guest supplies, so the purchasing accounting system determines both service continuity and cost discipline. This study examines how the purchasing accounting system is carried out at Whiz Residence, a three-star hotel in Surabaya, compares it with the procedures and controls recommended in accounting information systems theory, and identifies the consequences of the gaps found.

Method: A descriptive qualitative case study was conducted. Data were collected through semi-structured interviews with four informants from the purchasing, accounting, storeroom, and user-department functions, direct observation of the purchasing and receiving process, and documentation of purchase requests, purchase orders, receiving records, and the MYOH Back Office system. The data were analyzed thematically and compared with the expenditure-cycle procedures and the COSO internal control components.

Findings: The hotel follows a layered procedure in which purchase requests are approved by the department head, the chief accountant, and the general manager before a purchase order is issued and goods are received. However, because of limited staff, the purchasing officer also performs the cost control and receiving functions, so the same person checks and approves purchase requests, places orders, and inspects incoming goods. Informants described faster approvals as the main advantage, but also work backlogs when orders and deliveries coincide, unstable performance, and a weakened independent check on what is ordered and received.

Implication: Hotel management should separate the purchasing, cost control, and receiving functions, or introduce compensating controls such as independent receiving checks, three-way matching, and periodic review by the chief accountant, alongside staff training and an updated standard operating procedure.

Originality: The study presents the voices of the people who run the purchasing cycle in a mid-scale hotel, linking each step of the actual procedure to its theoretical benchmark and to the specific control risk that arises when incompatible duties are combined.

ABSTRAK

Tujuan: Hotel bergantung pada pasokan bahan makanan, minuman, suku cadang teknik, dan perlengkapan tamu yang berkelanjutan, sehingga sistem akuntansi pembelian menentukan kelancaran layanan sekaligus disiplin biaya. Penelitian ini mengkaji pelaksanaan sistem akuntansi pembelian di Whiz Residence, hotel bintang tiga di Surabaya, membandingkannya dengan prosedur dan pengendalian menurut teori sistem informasi akuntansi, serta mengidentifikasi dampak dari kesenjangan yang ditemukan.

Metode: Penelitian menggunakan studi kasus kualitatif deskriptif. Data dikumpulkan melalui wawancara semi-terstruktur dengan empat informan dari fungsi purchasing, akuntansi, gudang, dan departemen pemakai, observasi langsung atas proses pembelian dan penerimaan barang, serta dokumentasi purchase request, purchase order, catatan penerimaan, dan sistem MYOH Back Office. Data dianalisis secara tematik dan dibandingkan dengan prosedur siklus pengeluaran serta komponen pengendalian internal COSO.

Hasil: Hotel menjalankan prosedur berjenjang, yaitu purchase request disetujui kepala departemen, chief accounting, dan general manager sebelum purchase order diterbitkan dan barang diterima. Namun, karena keterbatasan sumber daya manusia, bagian purchasing juga menjalankan fungsi cost control dan receiving, sehingga orang yang sama memeriksa dan menyetujui purchase request, memesan barang, dan memeriksa barang yang datang. Informan menyebut persetujuan yang lebih cepat sebagai kelebihan utama, tetapi juga pekerjaan yang menumpuk ketika pesanan dan kedatangan barang terjadi bersamaan, kinerja yang tidak stabil, serta melemahnya pemeriksaan independen atas barang yang dipesan dan diterima.

Implikasi: Manajemen hotel perlu memisahkan fungsi purchasing, cost control, dan receiving, atau menerapkan pengendalian kompensasi seperti pemeriksaan penerimaan secara independen, pencocokan tiga dokumen, dan reviu berkala oleh chief accounting, disertai pelatihan staf dan pembaruan standar operasional prosedur.

Orisinalitas: Penelitian ini menghadirkan suara para pelaksana siklus pembelian pada hotel skala menengah, serta mengaitkan setiap langkah prosedur aktual dengan pembanding teoretisnya dan dengan risiko pengendalian spesifik yang muncul ketika fungsi-fungsi yang seharusnya terpisah dirangkap.