Analysis the effectiveness of standard operating procedures for procurement of food items against food cost at “X” hotel

This study aims to analyze the effectiveness of standard operating procedures for procuring food items at "X" Hotel. The formulation of the problem of this research is how effective is the standard operational procedure for procuring food items at "X" Hotel? In this study, there is an adverse difference between standard food costs and actual food costs. The difference in the percentage of food costs that occur is 5%. This research approach uses a qualitative descriptive analysis method. The data used are primary data and secondary data. Data collection for the period January – December 2022 uses interview, observation and documentation techniques. The concept used in this study is to analyze the procedures for purchasing, receiving, storing, and issuing food items. The results of this study indicate that the procedures for procuring food items at "X" Hotel are not effective. This is due to the fact that there are indicators that have not been implemented in the procedure for procuring food items at "X" Hotel. In the purchasing department, purchasing has not carried out procedures in accordance with standard purchase specifications. The receiving department has not consistently checked the quality of food items, and has not handled food items that have been received properly. In the storage process, the kitchen has not been disciplined in handling food storage. In the issuing section there is no supervision in the use of food ingredients, so there is no record of the amount of food ingredients that have been used.