RASIONALISASI KECURANGAN PENERIMAAN KAS (STUDI KASUS PADA HOTEL NOVOTEL YOGYAKARTA)

Abstract

The rapid growth of hotel business has increased the complexity of responsibilities assigned tothe management to maintain the effectiveness and efficiency of operational activities. One ofthe efforts to perform in order to achieve organizational goals and to preserve the business isby applying an internal control system to minimize neglect and fraud. The hotel industry is oneof the industries that is vulnerable against fraud. This is because generally the hotel industryfocuses on the customers rather than on monitoring its internal finances.This research is performed at Novotel Hotel, Yogyakarta using a qualitative studymethod with a case study approach. The data collection is conducted by means of interviewsand documentation. The research results show that Novotel Hotel Yogyakarta has implementeda control attempt to support the operational activities. The control performed can be seen fromthe use of an application system to support all hotel activities, the presence of an SOP as workguidelines, a clear organizational structure to differentiate employees’ duties and authorities,and the implementation of monitoring and audit function to prevent errors in operationalactivities. However, there are still weaknesses in the non-optimal monitoring function, so thatfrauds can still happen. The management also lacks focus in emphasizing ethical values interms of commitment and honesty so that a work environment that is clean and free from fraudhasn’t been achieved.Fraud in cash account receivables in this research also fulfills the three motivationcharacteristics of fraud based on ‘Fraud Triangle.’ Fraud happens because there is a pressureof personal need, an opportunity that arises due to weaknesses in the work environment, andthe main factor, that is rationalization, which causes the desire to commit fraud be executedwithout getting detected.