SAPUTRA, BAYU (2026) PENGGUNAAN SISTEM GANDA (OPERA DAN RHAPSODY) PADA PELAPORAN KEUANGAN DI HOTEL IBIS STYLES SERPONG BSD CITY. D3 thesis, Universitas Mercu Buana Jakarta.
|
Text (HAL COVER)
COVER.pdf Download (469kB) | Preview |
|
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (BAB I)
BAB I.pdf Restricted to Registered users only Download (227kB) |
|
|
Text (BAB II)
BAB II.pdf Restricted to Registered users only Download (505kB) |
|
|
Text (BAB III)
BAB III.pdf Restricted to Registered users only Download (1MB) |
|
|
Text (BAB IV)
BAB IV.pdf Restricted to Registered users only Download (201kB) |
|
|
Text (DAFTAR PUSTAKA)
DAFTAR PUSTAKA.pdf Restricted to Registered users only Download (226kB) |
|
|
Text (LAMPIRAN)
LAMPIRAN.pdf Restricted to Registered users only Download (651kB) |
Abstract
Financial reports serve as a crucial source of information for management decision-making in the hospitality industry. With technological advancements, many hotels employ multiple information systems to support operational activities and financial reporting. While the use of dual systems aims to enhance data processing efficiency, it also carries the risk of financial reporting discrepancies if data integration and synchronization processes are not executed effectively. Consequently, the Income Audit function plays a vital role within the internal control framework, ensuring the accuracy and reliability of the hotel's financial reports. Hotel ibis Styles Serpong BSD City utilizes two primary systems: OPERA for hotel operations and Rhapsody (Realta) for back-office functions and financial report processing. These systems offer numerous benefits, including accelerated transaction recording, improved operational efficiency, and streamlined revenue monitoring. However, in practice, data discrepancies between the two systems still occur, potentially affecting the quality of financial reports. This study aims to examine the use of these dual systems for financial reporting at Hotel ibis Styles Serpong BSD City, identify the nature and causes of the resulting discrepancies, and analyze the role of Income Audit in resolving them. A qualitative descriptive research method was employed, utilizing data collection techniques such as observation, interviews, and document review conducted during an internship in the Finance Department—specifically within the Income Audit section. The findings indicate that financial reporting discrepancies generally manifest as differences in recorded revenue amounts, unrecorded transactions, data entry errors, and timing differences in transaction recording between the OPERA and Rhapsody systems. Contributing factors include human error, delayed data synchronization, system disruptions, insufficient transaction oversight, and differing recording mechanisms across the systems. To address these issues, the Income Audit function plays a critical role by reviewing daily reports, verifying transaction documentation, reconciling data between systems, monitoring transaction postings, and coordinating with relevant departments. Through a routine daily audit process, data discrepancies can be promptly identified and rectified, thereby maintaining the accuracy and reliability of the hotel's financial reports. Overall, the income audit has proven effective in supporting internal controls and minimizing the risk of financial reporting errors associated with the use of dual accounting information systems at Hotel ibis Styles Serpong BSD City. Keywords: Income Audit, Dual Systems, OPERA, Rhapsody (Realta), Financial Reports, Internal Control, Hotel. Laporan keuangan merupakan sumber informasi yang sangat penting dalam mendukung pengambilan keputusan manajemen di industri perhotelan. Seiring perkembangan teknologi, banyak hotel menggunakan lebih dari satu sistem informasi untuk mendukung kegiatan operasional dan pelaporan keuangan. Penggunaan sistem ganda bertujuan meningkatkan efisiensi pengolahan data, namun juga berpotensi menimbulkan ketidaksesuaian laporan keuangan apabila proses integrasi dan sinkronisasi data tidak berjalan dengan baik. Oleh karena itu, diperlukan peran Income Audit sebagai bagian dari pengendalian internal untuk memastikan keakuratan dan keandalan laporan keuangan hotel. Hotel ibis Styles Serpong BSD City menggunakan dua sistem utama, yaitu OPERA sebagai sistem operasional hotel dan Rhapsody (Realta) sebagai sistem back-office dan pengolahan laporan keuangan. Penggunaan kedua sistem tersebut memberikan banyak manfaat, seperti mempercepat pencatatan transaksi, meningkatkan efisiensi operasional, dan mempermudah pengawasan pendapatan. Namun, dalam praktiknya masih ditemukan beberapa ketidaksesuaian data antara kedua sistem yang dapat memengaruhi kualitas laporan keuangan. Penelitian ini bertujuan untuk memahami penggunaan dua sistem dalam pencatatan laporan keuangan di Hotel ibis Styles Serpong BSD City, mengetahui bentuk serta penyebab ketidaksesuaian laporan keuangan yang muncul, dan menganalisis peran Income Audit dalam mengatasi ketidaksesuaian tersebut. Metode penelitian yang digunakan adalah metode deskriptif kualitatif dengan teknik pengumpulan data berupa observasi, wawancara, dan dokumentasi selama pelaksanaan kegiatan magang pada Departemen Finance, khususnya bagian Income Audit. Hasil penelitian menunjukkan bahwa ketidaksesuaian laporan keuangan yang terjadi umumnya berupa perbedaan nominal pendapatan antar sistem, transaksi yang belum terinput, kesalahan penginputan data, serta perbedaan waktu pencatatan transaksi antara sistem OPERA dan Rhapsody. Faktor penyebabnya antara lain human error, keterlambatan sinkronisasi data, gangguan sistem, kurangnya pengawasan transaksi, serta perbedaan mekanisme pencatatan pada masing-masing sistem. Dalam mengatasi permasalahan tersebut, Income Audit memiliki peran yang sangat penting melalui kegiatan pemeriksaan laporan harian, verifikasi bukti transaksi, rekonsiliasi data antar sistem, pengawasan posting transaksi, serta koordinasi dengan departemen terkait. Melalui proses audit harian yang dilakukan secara rutin, ketidaksesuaian data dapat segera diidentifikasi dan diperbaiki sehingga keakuratan serta keandalan laporan keuangan hotel tetap terjaga. Secara keseluruhan, Income Audit terbukti efektif dalam mendukung pengendalian internal dan meminimalkan risiko kesalahan pelaporan keuangan pada penggunaan sistem informasi akuntansi ganda di Hotel ibis Styles Serpong BSD City. Kata Kunci: Income Audit, Sistem Ganda, OPERA, Rhapsody (Realta), Laporan Keuangan, Pengendalian Internal, Hotel.
| Item Type: | Thesis (D3) |
|---|---|
| NIM/NIDN Creators: | 33123010003 |
| Uncontrolled Keywords: | Income Audit, Sistem Ganda, OPERA, Rhapsody (Realta), Laporan Keuangan, Pengendalian Internal, Hotel. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit |
| Divisions: | Fakultas Ekonomi dan Bisnis > Manajemen (D3) |
| Depositing User: | khalimah |
| Date Deposited: | 01 Oct 2026 14:13 |
| Last Modified: | 01 Oct 2026 14:13 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/104218 |
Actions (login required)
 |
View Item |
