Analisis Penerapan Prosedur Pembayaran Utang Supplier di Hotel JHL Solitaire Gading Serpong

Abstract

Financial management is a key element in hospitality operations, and the Accounts Payable unit plays an essential role in managing obligations to suppliers. This study examines the effectiveness of supplier debt payment procedures at JHL Solitaire Gading Serpong Hotel. Employing a descriptive qualitative method, data were collected through interviews, observations, and documentation, then analyzed using the Miles and Huberman model. The findings show that the payment procedures are generally effective, although several issues persist, including lengthy internal approval processes and incomplete or inconsistent documents submitted by suppliers. Enhancing communication and strengthening cooperation with suppliers are recommended to reduce these obstacles.