Procedure Of Procurement of Operational Needs By Purchasing At Pt. Bali Homes Management

Abstract

In the tourism industry, especially in the hospitality sector, accounting is one of the departments that plays a very important role in the development of a company. Accounting is part of the department that functions as a financial manager and regulates the procurement of goods for the company's operational needs. Therefore, it is necessary to identify and control the procedures for purchasing and receiving goods as well as any obstacles that occur so that the operational needs of a company can be fulfilled properly. The Accounting section that is in charge of the procurement process is the Purchasing section. This research was conducted at PT. Bali Homes Management is a company engaged in the management and marketing of villas. Until now, PT. Bali Homes Management has managed 300 villas spread across various countries in Asia and specifically manages 90 villas located in the Bali and Lombok regions. The main focus of this company is to provide comfort with the best service and offer five-star villa facilities. The research method used is by observing, interviewing, and documenting. After all the data has been collected, it will be reviewed and explained the procedure for procuring goods by Purchasing. This study uses qualitative descriptive data analysis techniques. Based on the results of the study it was concluded that the procedure for procuring goods at PT. Bali Homes Management has been running well in accordance with the Standard Operating Procedure at PT. Bali Homes Management. Meanwhile, the obstacle faced was the absence of receiving staff
so that purchasing staff had more duties and responsibilities which led to a buildup of goods in the store room.