This study aims to analyze the income and expense reports in supporting the increase in profit at the Garuda Zz Hotel, Pagar Alam City. The data collection technique used in this research is the Interview Method, Observation and Documentation. The analytical method used in analyzing the problems found is using the Quantitative Descriptive Method. As for the Fluctuating Income Indicator, where income in 2020 has decreased due to COVID-19, but in 2021 it will rise again because COVID-19 has begun to subside. while the calculation of the load using the Accrual Basis Method. To improve this, the authors suggest that Garuda Zz Hotel should maintain the Accrual Basis Method but for the calculation of income using PSAK No. 23, so that the calculation of income is more precise.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.