ANALISIS EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS PADA PENJUALAN JASA KAMAR: STUDI KUALITATIF DI INDUSTRI PERHOTELAN

This study aims to determine how the application of cash receipt accounting information system in the hotel industry, and to analyze the effectiveness of the system in improving the accuracy and efficiency of hotel financial processes, especially in room service sales. The research method used is a descriptive qualitative approach with data collection techniques in the form of interviews, observations, and documentation. The research informants consisted of three employees in the Front Office, Income Audit, and Sales Marketing divisions. The results of the study indicate that the cash receipt accounting information system has been implemented well in supporting real-time transaction recording, improving data accuracy, and minimizing manual errors. However, several obstacles were also found, such as limited system features, lack of technical training for staff, and suboptimal integration between divisions. The implications of this study encourage the need to improve the quality of the system and the competence of human resources.