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All Journal Jurnal Riset Ilmu Akuntansi
Rif'at Wicaksana
Universitas Pembangunan Nasional "Veteran" Jawa Timur
Economics, Econometrics & Finance

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ANALISIS EFEKTIVITAS OPERASIONAL HOTEL DARI PERSPEKTIF PENGADAAN: Studi Peran Purchasing Berdasarkan Wawancara Multi-Informan Rif'at Wicaksana; Sofie Yunida Putri
Jurnal Riset Ilmu Akuntansi Vol. 6 No. 2 (2025): Volume 6 Nomor 2 Tahun 2025: September 2025
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v6i2.6234

Abstract

This study aims to analyze how the purchasing function is not only limited to the procurement of goods, but also as a cost controller, quality guarantor, and determinant of the smooth operation of hotels. Through a qualitative approach with observation, interview, and documentation study methods, this study found that purchasing plays an important role in ensuring the availability of goods according to quality standards, competitive prices, and the right delivery time. In addition, purchasing is also the main link between hotels and suppliers in facing challenges such as delivery delays and market price fluctuations. The effectiveness of purchasing has a direct impact on operational cost efficiency and increased hotel profitability. The results of this study confirm that optimizing the role of purchasing, including the use of inventory data and collaboration with suppliers, is the key in supporting the competitiveness and operational sustainability of hotel industry.
Co-Authors Sofie Yunida Putri