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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Jurnal Kepariwisataan Journal of Tourism Economics and Policy Transekonomika : Akuntansi, Bisnis dan Keuangan JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Governance, Taxation, and Auditing JURNAL PARADIGMA: Journal of Sociology Research and Education Indonesian Journal of Applied and Industrial Sciences (ESA) Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Mareni, Ni Ketut
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Arts Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Implementation of Food Procurement with Cluster Discounts to Increase Food Cost Efficiency in Hotels X RANATA, Pande Bagus Adhi Satya; DAMAYANTI, Titien; MARENI, Ni Ketut
Journal of Governance, Taxation and Auditing Vol. 3 No. 4 (2025): Journal of Governance, Taxation and Auditing (April - June 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v3i4.1621

Abstract

This study examines the implementation of food procurement with cluster discounts as an effort to optimize food costs at Hotel X. The research aims to analyze the effectiveness of cluster discount systems, which are carried out through collaborative purchasing among hotels under Marriott International, in maintaining efficiency while ensuring the quality of ingredients. The study employs a qualitative descriptive approach with triangulation of data collection through observation, interviews, and documentation within the purchasing and cost control departments. The findings indicate that the application of cluster discounts contributes to lower actual food cost percentages compared to the standard set by the hotel, which reflects a consistent efficiency in food procurement. This efficiency demonstrates that the strategy not only reduces costs but also supports the sustainability of service quality in line with hotel operational standards. The research concludes that the cluster discount system is a relevant and effective method for food cost control in the hospitality industry, and it can serve as a model for other hotels seeking to improve procurement strategies and cost management practices.
PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP LIKUIDITAS PADA PERUSAHAAN INDUSTRI PARIWISATA DAN REKREASI Junietta, Gusti Ayu; Mareni, Ni Ketut; Yusmarisa, Ni Luh Riska
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 9 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i9.2417

Abstract

Penelitian dilakukan pada perusahaan industri pariwisata dan rekreasi yang terdaftar di Bursa Efek Indonesia yang bertujuan untuk mengetahui pengaruh perputaran kas dan perputaran piutang terhadap likuiditas. Sejumlah 50 perusahaan diperoleh menjadi populasi tetapi tidak semua dijadikan sampel penelitian. Teknik purposive sampling digunakan untuk memilah sampel dan diperoleh sebanyak 29 perusahaan dengan periode tahun 2021-2022. Sumber data yang digunakan berupa data sekunder dan jenis data berupa data kuantitatif yang dikumpulkan melalui observasi non partisipan dan studi dokumentasi. Data dianalisis dengan analisis regresi linier berganda. Hasil menyatakan perputaran kas memiliki pengaruh negatif dan signifikan terhadap likuiditas, perputaran piutang tidak memiliki pengaruh signifikan terhadap likuiditas. Hasil juga menunjukkan bahwa secara simultan perputaran kas dan perputaran piutang memiliki pengaruh signifikan terhadap likuiditas pada perusahaan industri pariwisata dan rekreasi yang terdaftar di Bursa Efek Indonesia. Kemampuan perputaran kas dan perputaran piutang dalam menjelaskan likuiditas yaitu sebanyak 9,8% dan sisanya oleh variabel lain yang tidak dibahas.
Analysis of Internal Control of Accounts Receivable for Travel Agents at Four Seasons Resort at Jimbaran Bay Putri, Ni Putu Novie Amelia; Mareni, Ni Ketut; Arnawa, I Putu
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 4 No 1 (2025): AGUSTUS
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v4i1.1023

Abstract

Four Seasons Resort at Jimbaran Bay has experienced a significant increase in accounts receivable balance every year. Based on the table of sources of credit sales and the amount of accounts receivable balance for the period 2021 to 2023, it shows that the largest accounts receivable balance comes from travel agents, accompanied by a slow turnover rate of receivables. This indicates that the collection process of receivables has not been functioning well and poses a risk of uncollectible receivables which impacts the hotel’s operational cash flow. This research seeks to assess the internal controls related to travel agent receivables at the Four Seasons Resort Jimbaran Bay from 2021-2023 by the application of the COSO (Committee of Sponsoring Organizations of the Treadway Commission) framework. A qualitative data analysis method was employed, utilizing triangulation of primary and secondary data from interviews and observations to ensure credibility and validity. Findings shows that the internal control over receivables at the Four Seasons Resort at Jimbaran Bay is still not optimal in terms of the five existing components. The implementation of the risk assessment component for monitoring activities has not been optimally executed. Thus, improvement is needed to avoid the risk of uncollectible receivables. Meanwhile, the control environment component, control activities, information, and communication have been operating optimally as seen from the performance of employees which is in accordance with the operational standards set by the company.
Food Cost Control Strategy at Hyatt Regency Bali Krisnayana, Gusti Ngurah Oka; Sumariati, I Dewa Ayu Rai; Mareni, Ni Ketut
Indonesian Journal of Applied and Industrial Sciences (ESA) Vol. 3 No. 5 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/esa.v3i5.11275

Abstract

This study was conducted to determine the causes of deviations in actual food costs from standard food costs set by management and food cost control strategies at Hyatt Regency Bali. This study uses primary and secondary data in the form of documentation and interviews with the cost control, purchasing and receiving departments. As for data analysis techniques, this study uses qualitative descriptive analysis techniques by comparing interview data between informants and the theory used. The results of this study indicate that there is a difference between standard food costs and actual food costs of 4% which is caused by suboptimal food purchasing and receiving procedures. The results of this study state that the food procurement procedure has been running, but when purchasing or receiving food in large quantities, the purchasing and receiving parties tend to pay less attention to the procedures set by the company, such as the purchasing department does not apply standard purchase specifications when making urgent food purchases, the receiving department tends to trust suppliers to calculate and weigh incoming goods themselves when goods arrive in large quantities.
Implementation of Cashless Payments in Mitigating Fraud Payment Risks at W Bali Seminyak Hotel Kusuma, I Gede Eka Jaya; Tuwi, I Wayan; Mareni, Ni Ketut
Indonesian Journal of Applied and Industrial Sciences (ESA) Vol. 3 No. 5 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/esa.v3i5.11276

Abstract

The use of cashless payments in hotels is increasing as technology and consumer preferences change. This study explores the impact of implementing cashless payments in reducing the risk of payment fraud at W Bali Seminyak Hotel. Data on cashless payments over the past two years shows a significant increase in the use of cashless payments, while cash usage has decreased. This study aims to analyze the benefits of cashless payments in improving transaction security and the efficiency of hotel financial management. Through a qualitative approach, this study also explores changes in hotel financial policies and infrastructure as well as staff perceptions of cashless payments. The results are expected to provide valuable insights for the hospitality industry in managing the transition to more dominant cashless payments.
Enhancing Hotel Financial Reporting through Accounting Understanding and Information System Utilization: A Case Study of a 5-Star Resort in Bali Ivania, Putu Sita; Yusmarisa, Ni Luh Riska; Mareni, Ni Ketut
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 5 No. 1 (2025): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v5i1.1942

Abstract

The main objective of this paper is to determine the extent to which the financial statements quality within a 5-Star Resort in Bali is influenced by proficiency in accountancy and the employment of accounting information systems. In this investigation, the integrity of financial statements (Y) serves as the outcome variable, while erudition in accountancy (X1) and the application of accounting information systems (X2) function as the explanatory variables. To examine the influence of each explanatory element upon the outcome variable, the study employed a multiple linear regression technique. The individuals comprising the research cohort are personnel from the financial division of a 5-Star Resort in Bali. Saturated sampling was the sample strategy used in this study. All study participants received questionnaires, which served as the primary source of data. Hypothesis testing was performed using SPSS 26.0 for Windows. The results show that both accounting understanding and the utilization of accounting information systems have a positive and significant effect on financial statement quality, both individually and simultaneously. These findings highlight the importance of improving employee competence in accounting and optimizing the effectiveness of accounting information systems to produce reliable and high-quality financial reports. The study implies that strengthening human resource capacity and continuously updating technological systems can enhance financial transparency and accountability in the hospitality industry. In light of these results, management is advised to enhance accounting knowledge and enhance the information system in order to generate financial statements of higher quality.
Analisis Pengendalian Internal Sistem Pembelian Pada Hotel The Apurva Kempinski Bali Sumariyani, Sefti; Mareni, Ni Ketut; Wiryanata, I Gusti Ngurah Agung
JURNAL PARADIGMA : Journal of Sociology Research and Education Vol. 6 No. 2 (2025): JURNAL PARADIGMA: Journal of Sociology Research and Education
Publisher : Labor Program Studi Pendidikan Sosiologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/gkj9fx70

Abstract

Penelitian ini bertujuan untuk menganalisis pengendalian internal dalam sistem pembelian pada Hotel The Apurva Kempinski Bali. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Fokus penelitian diarahkan pada tiga bagian utama yang terlibat langsung dalam proses pembelian, yaitu bagian purchasing, receiving, dan storekeeper. Analisis dilakukan berdasarkan lima komponen pengendalian internal menurut kerangka Committee of Sponsoring Organizations (COSO). Hasil penelitian menunjukkan bahwa pengendalian internal sistem pembelian pada hotel telah diterapkan secara efektif, dengan adanya struktur organisasi yang jelas, prosedur pembelian yang terdokumentasi, serta pemanfaatan sistem digital. Namun, masih ditemukan beberapa kendala seperti permintaan mendadak dari user, perbedaan harga antara faktur dengan harga yang telah disepakati, serta ketidaksesuaian barang yang diterima. Penelitian ini menyarankan perlunya peningkatan disiplin permintaan dari user, evaluasi supplier secara berkala, serta perbaikan sistem komunikasi dan dokumentasi untuk meminimalkan risiko operasional dalam proses pembelian.
The Influence of Wedding Events and MICE Activities on Food and Beverage Revenue at Samudra Indah Resort & SPA Hotel UTAMA, I Wayan Nanda Asa; TUWI, I Wayan; MARENI, Ni Ketut
Journal of Tourism Economics and Policy Vol. 6 No. 1 (2026): Journal of Tourism Economics and Policy (January - March 2026) - In Progress
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v6i1.1676

Abstract

Hotels are service-oriented businesses; therefore, they are expected to meet all guest needs, including food and beverage services. One of the efforts to increase revenue in this sector is by optimizing the organization of wedding events and MICE activities. The problem addressed in this study is whether the organization of wedding events and MICE activities significantly influences food and beverage revenue at Samudra Indah Resort & Spa Hotel (name changed). The purpose of this study is to examine the influence of wedding events and MICE activities on food and beverage revenue. This research uses a quantitative approach with multiple linear regression analysis. Data were collected through documentation studies and processed using SPSS software. The results of the study show that, based on the multiple linear regression calculation, the equation obtained is Y = 2.617 + 0.580X1 + 0.415X2. Wedding events and MICE activities partially influence food and beverage revenue, as indicated by the t-value > t-table. Simultaneously, both variables have a positive and significant effect, as shown by the F-value > F-table. The coefficient of determination shows that wedding events and MICE activities influence food and beverage revenue by 44.5%, while the remaining 55.5% is affected by other factors not examined in this study.
IMPLEMENTATION OF SUSTAINABLE PROCUREMENT: A CASE STUDY OF AN INTERNATIONAL CHAIN HOTEL Nyoman Berlian, Ida Ayu; Mareni, Ni Ketut; Rukmiyati, Ni Made Sri
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.741

Abstract

This study aims to evaluate the implementation of sustainable/friendly procurement in International Chain Hotels/Hotel X. This research is a descriptive qualitative research using 2 informants. Data collection was carried out by interview, observation and documentation study. The analysis techniques used are data reduction, data presentation, and conclusion drawing. The results showed that six of the ten Hotel X indicators were successfully implemented, while four indicators had not been implemented due to obstacles. The constraints faced include gradual implementation, limited sustainable local suppliers, low demand from operations, absence of warehouses (direct cost), limited availability and choice. This research provides valuable insights to improve socially and environmentally responsible sourcing practices in the hospitality sector, paving the way for wider industry adoption and long-term sustainability. By understanding the constraints and challenges, hospitality organizations can formulate more effective strategies for implementing sustainable procurement, ultimately improving corporate image and customer satisfaction, and contributing to environmental sustainability.
Analysis of Internal Control of Accounts Receivable for Travel Agents at Four Seasons Resort at Jimbaran Bay Putri, Ni Putu Novie Amelia; Mareni, Ni Ketut; Arnawa, I Putu
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 4 No 1 (2025): AGUSTUS
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v4i1.1023

Abstract

Four Seasons Resort at Jimbaran Bay has experienced a significant increase in accounts receivable balance every year. Based on the table of sources of credit sales and the amount of accounts receivable balance for the period 2021 to 2023, it shows that the largest accounts receivable balance comes from travel agents, accompanied by a slow turnover rate of receivables. This indicates that the collection process of receivables has not been functioning well and poses a risk of uncollectible receivables which impacts the hotel’s operational cash flow. This research seeks to assess the internal controls related to travel agent receivables at the Four Seasons Resort Jimbaran Bay from 2021-2023 by the application of the COSO (Committee of Sponsoring Organizations of the Treadway Commission) framework. A qualitative data analysis method was employed, utilizing triangulation of primary and secondary data from interviews and observations to ensure credibility and validity. Findings shows that the internal control over receivables at the Four Seasons Resort at Jimbaran Bay is still not optimal in terms of the five existing components. The implementation of the risk assessment component for monitoring activities has not been optimally executed. Thus, improvement is needed to avoid the risk of uncollectible receivables. Meanwhile, the control environment component, control activities, information, and communication have been operating optimally as seen from the performance of employees which is in accordance with the operational standards set by the company.
Co-Authors Arnawa, I Putu Damayanti, Titien Dwi Artawan, I Gusti Ngurah Adie I Gusti Ngurah Agung Wiryanata I Wayan Tuwi Ida Ayu Sri Puspa Adi Ivania, Putu Sita Junietta, Gusti Ayu Krisnayana, Gusti Ngurah Oka Kusuma, I Gede Eka Jaya Ni Ketut Sekarti Ni Luh Riska Yusmarisa Ni Made Rukmiyati Ni Made Sri Rukmiyati, Ni Made Sri Ni Nengah Seri Ekayani Ni Putu Ayu Darmayanti Ni Wayan Noviana Safitri Nyoman Berlian, Ida Ayu Pastini, Ni Wayan Pradnyana Yudha, Gusi Komang Putri Aprilia Putri, Ni Putu Novie Amelia RANATA, Pande Bagus Adhi Satya Septiviari, Anak Agung Istri M. Sri Rukmiyati, Ni Made Sulistyawati, Ni Ketut Sri Sumariati, I Dewa Ayu Rai Sumariyani, Sefti Utama, I Wayan Nanda Asa WIRAPRADNYA, I Komang Bagus Triyana Yulanda, I Gusti Ayu Vinka Yusmarisa, Ni Luh Riska