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All Journal Jurnal Ilmiah Raflesia Akuntansi Benefit : Journal of Bussiness, Economics, and Finance
Ni Kadek Dewi Sukasih
Politeknik Negeri Bali
Economics, Econometrics & Finance Education

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Purchasing Sebagai Titik Kritis Operasional Hotel: Studi Kualitatif Sistem Pengendalian Internal Ni Made Sri Yadnya Wati; Ni Kadek Dewi Sukasih; Ni Nyoman Meita Jayantini
Jurnal Ilmiah Raflesia Akuntansi Vol. 12 No. 1 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i1.1347

Abstract

This study aims to analyse the implementation of internal control systems in the purchasing function at GN Resort Bali and identify gaps compared to the framework proposed by Mulyadi (2018). The purchasing function is considered a critical point in hotel operations due to its direct impact on cost efficiency, data reliability, and operational performance. This research uses a qualitative descriptive approach, with data collected through observation, in-depth interviews, and documentation. The analysis compares actual practices with internal control principles, focusing on organizational structure, authorization procedures, and control practices. The results show that the internal control system in the purchasing function is not fully effective. The absence of segregation of duties, where purchasing, receiving, and storage functions are handled by the same unit, increases the risk of data manipulation and inefficiency. Additionally, the lack of an inventory system, where purchases are directly recorded as expenses, weakens control over material usage. The absence of standard operating procedures and supplier contracts further contributes to cost instability. This study concludes that purchasing is a critical operational point requiring stronger internal controls, including segregation of duties, SOP implementation, inventory systems, and improved monitoring. Keywords: purchasing, internal control, segregation of duties, hotel operations, cost control
Euforia atau Kehati-hatian? Studi Persepsi Gen Z terhadap Pinjaman Online berbasis Fintech di Era Digital Ni Kadek Dewi Sukasih; Ni Nyoman Meita Jayantini; Ni Ketut Ping Purnama Sari; Ni Putu Meiling Utami
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1427

Abstract

Penelitian ini mengkaji persepsi Generasi Z terhadap penggunaan pinjaman online berbasis fintech di era digital, dengan fokus pada tiga variabel utama: literasi keuangan, kepercayaan terhadap fintech, dan gaya hidup konsumtif. Melalui pendekatan kuantitatif dan analisis regresi, ditemukan bahwa literasi keuangan memiliki pengaruh paling signifikan dalam membentuk persepsi dan keputusan finansial Gen Z. Kepercayaan terhadap platform fintech juga berperan penting, menunjukkan bahwa aspek keamanan dan kredibilitas menjadi pertimbangan utama. Sementara itu, gaya hidup konsumtif turut berkontribusi, namun dampaknya relatif lebih rendah dibanding dua variabel lainnya. Model regresi yang digunakan menunjukkan tingkat prediktabilitas sebesar 47,2%, menandakan kelayakan model dalam menjelaskan fenomena yang diteliti. Temuan ini memberikan implikasi penting bagi pengembangan edukasi keuangan dan strategi pemasaran fintech yang lebih etis dan berkelanjutan.
Co-Authors Ni Ketut Ping Purnama Sari Ni Made Sri Yadnya Wati Ni Nyoman Meita Jayantini Ni Putu Meiling Utami