Akuntansi Perhotelan dalam Sistem Pengelolaan Kas Pada Hotel Arafah Takengon Aceh Tengah

Sumarni Sumarni, Cut Delsie Hasrina, Surizan Surizan


This research aims to find out how the application of the Hospitality Accounting System in Cash Management at Hotel Arafah a 3-star hotel located in central Aceh district of Nanggroe Aceh Darussalam Province.This type of research is qualitative research with deskriftive analysis.The results of this study show that there are several differences between the theories used with the circumstances that occur on the ground, such as in the cash management system, the parts involved, the documents used, this is because the theory used is a complex theory that discusses thoroughly and in detail while the application carried out by the research object is tailored to the operational needs of the hotel. From the research that has been carried out, the author concluded that the Cash Management Accounting System at The Arafah Takengon Hotel in Central Aceh has been running well but not 100% the same theory that is the reference of research. Advice from the author needs additional labor in the accounting section to be able to create and present financial statements, which aims to find out the amount / value of assets, capital, profits, owned by Hotel Arafah Takengon Aceh Tengah every year.

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