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Cash receipts represent one of the essential components for the hospitality industry. Hotels generate revenue primarily through room rentals, the use of available facilities, as well as the sale of food and beverages provided in their in-house restaurants. This study aims to understand how the internal control system is implemented in managing cash receipts and verifying invoices at Hotel XYZ. This research adopts a qualitative method with a descriptive analytical approach. The descriptive analysis in this study involves presenting data in the form of verbal descriptions, images, or graphics. Based on the analysis using the COSO framework, the results indicate that elements such as the control environment and control activities have been implemented effectively and optimally. However, the analysis also reveals that the risk assessment component within the cash receipt process has not yet been fully optimized, indicating a need for additional training and improvement in that area.

Capacity-building training for housekeeping staff in hotels and restaurants is a crucial aspect of maintaining service quality and enhancing customer satisfaction. Competent housekeeping personnel not only ensure physical cleanliness but also directly impact the reputation, image, and competitiveness of businesses in the hospitality and restaurant sectors. This community service program aims to develop the capacity of housekeeping staff through focused training on mastering cleaning techniques, effective waste management, and the proper and safe use of cleaning tools and materials. The training methodology is conducted directly using a participatory approach, allowing participants to actively engage in practical simulations, discussions, and case studies related to cleaning procedures, operational standards, and waste handling. Evaluation is conducted using pre-test and post-test assessments to measure improvements in participants’ knowledge, skills, and understanding of good cleaning practices. Results demonstrate significant improvements in mastering cleaning techniques, understanding waste management, and the ability to use cleaning tools and materials correctly. Additionally, participants reported increased awareness of the importance of consistently maintaining cleanliness standards, which is expected to be applied in daily workplace activities. The contribution of this community service provides tangible benefits in enhancing human resource quality in the hotel and restaurant sectors while supporting the achievement of professional, hygienic, and environmentally friendly service standards. This training is expected to serve as a sustainable model for the continuous development of housekeeping staff competencies in the broader hospitality and tourism industry.