Analisis Compliance Behavior dalam Pelaksanaan Rekonsiliasi Jurnal
DOI:
https://doi.org/10.55606/optimal.v6i1.9629Keywords:
Accounting, Compliance Behavior, Hospitality, Journal, ReconciliationAbstract
Journal reconciliation is a crucial process to ensure the accuracy and reliability of financial reports, especially in industries with high transaction volumes like hospitality. Reconciliation practices that are not carried out regularly can lead to transaction recording errors that impact the quality of financial reports. This study aims to analyze employee compliance behavior in performing journal reconciliation at a hotel, with a focus on the researcher’s internship experience. The approach used in this study is qualitative, through in-depth interviews with employees and direct observation of ongoing reconciliation practices. The researcher hopes this study can provide insights into the factors influencing employee compliance in the journal reconciliation process, as well as the challenges faced since the company’s opening. Additionally, this research also aims to identify the impact of the reconciliation practices on the accuracy of the hotel’s financial reports. The findings of this study are expected to contribute to the development of more effective reconciliation practices and increase awareness of the importance of compliance in the hospitality industry. Thus, this research not only improves the quality of financial reports but also provides guidance for the hospitality industry to manage journal reconciliation more optimally.
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