Analisis Sistem Pengadaan dan Pengeluaran Barang pada Storekeeper di Resinda Hotel Karawang 2026

Abstract

The ever-growing hospitality industry requires orderly management of inventory procurement and issuance to ensure smooth operations and support internal inventory control. Resinda Hotel Karawang uses the Rhapsody information system for this process, but its effectiveness still depends on the Storekeeper’s adherence to procedures. This study aims to describe the inventory procurement and issuance accounting system used by Storekeepers, evaluate its compliance with the company’s Standard Operating Procedures (SOPs) and Mulyadi’s accounting system theory, and analyze the role of the Rhapsody system in supporting internal inventory control. This study employed a qualitative descriptive method, focusing on the accounting system for the procurement and issuance of goods in the Storekeeper’s department at Resinda Hotel Karawang. Primary data were collected through interviews with Storekeepers, Cost Control staff, Receiving staff, and Purchasing staff, as well as through direct observation. Secondary data was obtained from Purchase Requisition (PR), Purchase Order (PO), Store Requisition (SR), Receiving Record (RR), and Product Out documents, as well as the organizational structure. Data analysis was conducted through data reduction, data presentation, and drawing conclusions. The research findings indicate that the accounting system for procurement and issuance of goods has been operating in a systematic and integrated manner through the Rhapsody system, from the submission of a Purchase Requisition to the issuance of goods based on a Store Requisition. This system is in accordance with the company’s SOPs and Mulyadi’s theory, particularly regarding the separation of duties and authorization. Challenges that still exist include discrepancies between goods received from vendors and Purchase Orders, as well as minor discrepancies between physical inventory and system inventory during physical inventory counts due to human error. These findings indicate that the effectiveness of internal controls is supported by the integration of information systems and the discipline of human resources.