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All Journal Jurnal Kepariwisataan Journal of Tourism Economics and Policy Transekonomika : Akuntansi, Bisnis dan Keuangan JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) 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 Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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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.
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.
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 Junietta, Gusti Ayu Krisnayana, Gusti Ngurah Oka Kusuma, I Gede Eka Jaya Ni Ketut Sekarti Ni Luh Riska Yusmarisa Ni Made Rukmiyati 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 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