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All Journal Paradigma: Jurnal Filsafat, Sains, Teknologi, dan Sosial Budaya
Made Felicia Hana Murdana
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Humanities Computer Science & IT Education Languange, Linguistic, Communication & Media Social Sciences

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Perlakuan Akuntansi Buy 1 Get 1 Free di Hotel XYZ Jimbaran Bay Made Felicia Hana Murdana; I Gusti Ngurah Agung Wiryanata; Luh Nyoman Tri Lilasari
Paradigma: Jurnal Filsafat, Sains, Teknologi, dan Sosial Budaya Vol. 32 No. 2 (2026): Paradigma: Jurnal Filsafat, Sains, Teknologi, dan Sosial Budaya
Publisher : Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/paradigma.v32i2.3967

Abstract

: This study aims to examine the accounting treatment of the Buy 1 Get 1 Free transaction at Four Seasons Resort Bali at Jimbaran Bay based on the 2025 Conceptual Framework for Financial Reporting and USALI (Uniform System of Accounts for The Lodging Industry) 12thRevised Edition 2024. This study employed a qualitative descriptive method using primary and secondary data obtained through interviews, observations, and documentation. Data were analyzed using the Miles and Huberman interactive model, which consists of data collection, data reduction, data presentation, and conclusion drawing. The results indicate that the accounting treatment of Buy 1 Get 1 Free transactions at Four Seasons Resort Bali at Jimbaran Bay is in accordance with the 2025 Conceptual Framework for Financial Reporting and USALI. Revenue is recognized when the sales transaction occurs based on the value of the beverage consumed by the guest. The cost of the complimentary Get 1 product is recognized as Beverage Cost (Discount 50%) under the Food and Beverage Department. Measurement is based on the transaction value in Indonesian Rupiah, while presentation and disclosure are made through the income statement, the promotional sales journal (Entertainment Journal), which is prepared and verified by the Income Auditor, as well as other supporting documents in accordance with the Food and Beverage Department classification. The implementation of this accounting treatment provides relevant, reliable, and standards-compliant financial information, thereby supporting management decision-making.
Co-Authors I Gusti Ngurah Agung Wiryanata Luh Nyoman Tri Lilasari