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This study aims to produce a design model of the Hotel Receivables Standard Operating Procedure (SOP) as the application of the Accounting Information System to improve effective internal control at PT Royal Orchid Garden in Batu City (ROG Hotel). This study uses a qualitative approach that leads to the case study method with the interpretive paradigm. Techniques for collecting data through interviews and studying documents relating to the flow of management of accounts receivable, especially related to sales services of hotel and restaurant rooms on credit. As well as making direct observations on the manual inputting process of selling rooms and restaurants at the ROG Hotel. Based on the findings of the field it can be seen that the ROG Hotel has computerized accountingbased accounting procedures, the Myoh Back Office program, but it has not been implemented properly. This research resulted in a proposed improvement through the development of a draft SOP for accounts receivable management and a manual software module to improve the Myoh Back Office program. A total of 20 SOPs for Hotel Receivables Accounting, 5 SOP Accounting Flowcharts Sales and Hotel Billing and 5 Accounting Software Manuals Receivable generated, so it is expected to become a standard guideline for hotel operations so that the management of hotel and restaurant room services can run well.Referensi
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