Penguatan Akuntabilitas dan Patriotisme dalam Pengendalian Biaya F&B Berbasis Digital pada Resor Bintang Lima di Thailand

Irda Agustin Kustiwi; Jeasson Oktavianus Gatur

doi:10.30640/cakrawala.v5i4.8249

Authors

Irda Agustin Kustiwi Universitas 17 Agustus 1945 Surabaya
Jeasson Oktavianus Gatur Universitas 17 Agustus 1945 Surabaya

DOI:

https://doi.org/10.30640/cakrawala.v5i4.8249

Keywords:

Cost Leakage, Five-Star Resort, Food and Beverage Cost, Front of House, Point of Sales

Abstract

The five-star hospitality industry relies on two interconnected yet often separately evaluated operational lines: front-of-house (FOH) services and food and beverage (F&B) cost control. This article conceptually and case-based examines how FOH service performance contributes to F&B cost management efficiency through control points available in the Point of Sales (POS) system. Using descriptive operational data from an internship at The Beach House, an F&B outlet of a five-star resort in Koh Samui, Thailand (covering daily revenue reports, transaction receipts, and discount records on the Infrasys Cloud POS system), this article identifies cost leakage patterns originating from discretionary discounts, room charge posting errors, and weak guest identity verification at the cashier point. Descriptive analysis results show that check adjustments (discounts and corrections) can reach 4–5% of daily gross revenue of The Beach House, mostly from non-standardized discounts rather than system errors. The article concludes that cross-departmental POS data integration, strengthening of guest verification SOPs at FOH, and daily revenue audits are the most effective strategies to close cost leakage while optimizing revenue.

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