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All Journal Jurnal Kepariwisataan Jurnal Bisnis Hospitaliti JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Pengabdian Kepada Masyarakat MAKARDHI Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Governance, Taxation, and Auditing Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Islamic Digital Economics and Management Indonesian Journal of Banking and Financial Technology (FINTECH) Ulil Albab Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Ni Luh Riska Yusmarisa
Politeknik Pariwisata Bali
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Influence of Room Occupancy and Average Daily Rate on the Revenue Per Occupied Room of Hotel X Rachellia Dharsana; I Putu Arnawa; Ni Luh Riska Yusmarisa
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 3 (2024): July
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i3.1761

Abstract

Revenue per occupied room reflects hotel’s financial performance. Revenue per occupied room is affected by several factors two of them are occupancy rates and average room rates. The revenue per occupied room in hotel x has increased in the past three years but fluctuates every month. This research was conducted to determine the influence of room occupancy and average daily rate on the revenue per occupied room of hotel x. The data collection methods used in this research are interviews, documentation and library studies. The data used in this research is data in 2021-2023. The method of data analysis used in this research were multiple linear which assisted by SPSS series 25 program. The results of this research showed that partially and simultaneously the room occupancy and average daily rate had a positive and significant impact on the hotel's revenue per occupied room. The coefficient determination test showed room occupancy and average room rate had 90,2 per cent influence on hotel’s revenue per occupied room, with the remaining 9,8 per cent being explained by the other variable that was not used in this research.
Accounting Treatment of Travel Agent Package Revenue at Hotel X Made Rania PURNAMANTHA; IGN Agung WIRYANATA; Ni Luh Riska YUSMARISA
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

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Abstract

The purpose of this study is to determine the accounting treatment for revenue arising from travel agent packages. This study analyzes the process of recognizing, measuring, presenting, and disclosing travel agent package revenue in accordance with PSAK No. 72 of 2020. The research methodology used is a qualitative descriptive approach with a case study at the Conrad Bali Hotel. Data collection techniques were carried out through interviews, observations, and documentation of the Accounts Receivable, Chief Accountant, Income Audit, and Reservation departments. The results show that the Conrad Bali Hotel has implemented revenue accounting treatment systematically and according to standards. Revenue recognition is carried out using the accrual method, revenue measurement is based on the original price of services provided, revenue presentation in the income statement is not specifically separated from other hotel revenue, and disclosures include information regarding the amount of revenue obtained from the sale of the package.
Analysis of Uncollectible Receivables on the Turnover Rate of Receivables at Hotel X Kadek agustin WULANDARI; Anak Agung Istri M. SEPTIVIARI; Ni Luh Riska YUSMARISA
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

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Abstract

This study aims to find out the extent of the influence of uncollectible receivables on the turnover rate of receivables at Hotel X. Uncollectible receivables arise when customers do not complete payment obligations within the 30-day maturity period. This condition has the potential to reduce liquidity and operational efficiency of the company. This study uses a quantitative descriptive method with secondary data in the form of receivables statements and hotel financial statements for the 2021–2024 period. The analysis is carried out through the calculation of the receivables turnover ratio to assess the effectiveness of receivables management. The results of the study show a significant increase in uncollectible receivables in 2024. The increase has an impact on the decrease in the receivables turnover rate, which reflects the weakening of the effectiveness of receivables management. Thus, it is necessary to control non-collectible receivables more optimally to maintain smooth cash flow and financial performance of hotels.
Enhancing Hotel Financial Reporting through Accounting Understanding and Information System Utilization: A Case Study of a 5-Star Resort in Bali Putu Sita Ivania; Ni Luh Riska Yusmarisa; Ni Ketut Mareni
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.
Development of a Website-Based Accounting Information System at Balaram Mangrove Heroes Ecotourism, Tanjung Benoa Anak Agung Gede Krisna; Ni Ketut Lita Patma Dewi; Ni Kadek Kristina Yanti; Ni Luh Riska Yusmarisa; I Putu Arnawa; Ni Ketut Mareni
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 4 No 4 (2026): MEI
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v4i4.1189

Abstract

Balaram Mangrove Heroes Tanjung Benoa Ecotourism faces problems in financial management that is still carried out manually, thus potentially causing recording errors, data loss, and delays in the preparation of financial reports. This study aims to develop a website-based accounting information system to improve the effectiveness, accuracy, and transparency of financial management. This study uses a qualitative method with data collection techniques in the form of interviews, observation, and documentation. Data analysis was carried out descriptively to identify problems and system requirements. The results of the study indicate that the manual recording system causes inefficiency, a high risk of human error, and the unavailability of structured financial reports. Therefore, a website-based accounting information system named ECOFIN was developed, which is capable of recording transactions automatically, storing data in an integrated manner, and generating financial reports in real-time. System testing conducted through functional verification confirmed that all core features of ECOFIN, including ticket sales recording, commission and expense management, and automatic generation of profit and loss statements and balance sheets, operated in accordance with the designed system requirements. Based on these functional test results, the implementation of the ECOFIN system demonstrates improvement in the efficiency, accuracy, and transparency of financial management and supports data-based decision making in ecotourism management.
Analisis Menu Engineering Makanan Dan Minuman Pada Restaurant C Tiara Novita Dewi; I Gusti Agung Wiryanata; Ni Luh Riska Yusmarisa
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 5 No. 11: Oktober 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v5i11.20225

Abstract

Tujuan penelitian ini adalah menganalisis menu engineering makanan dan minuman pada Restaurant C. Penelitian dilatarbelakangi oleh ketidaksesuaian antara margin laba dan volume penjualan menu, di mana menu dengan volume penjualan tinggi justru memiliki margin laba rendah, sementara menu dengan margin laba tinggi hanya memiliki volume penjualan rendah. Penelitian ini menggunakan pendekatan deskriptif kualitatif. Data dikumpulkan melalui wawancara, observasi, dan dokumentasi data penjualan, harga pokok produksi, serta harga jual periode Desember 2025. Analisis data dilakukan melalui empat tahap, yaitu reduksi data, penyajian data, dan penarikan kesimpulan. Perhitungan menu engineering menggunakan margin kontribusi dan volume penjualan dengan ambang batas 70 persen. Hasil penelitian menunjukkan Restaurant C memiliki 38 menu Stars, 41 menu Puzzles, 47 menu Plowhorses, dan 54 menu Dogs. Peneliti merekomendasikan perbaikan menu Dogs, penurunan harga terbatas pada menu Puzzles, serta pengembangan menu baru untuk menciptakan menu Stars.
Co-Authors Adhani, Kadek Putri Anak Agung Gede Krisna Anak Agung Gede Oka Geria Anak Agung Istri M. Septiviari Anak Agung Istri M. SEPTIVIARI Arnawa, I Putu Artini, Ni Komang Maena Christina Susanti Damayanti , Titien Dewa Ayu Rai Sumariati Dharsana, Rachellia Dwi Artawan, I Gusti Ngurah Adie I Gusti Agung Wiryanata I Gusti Ngurah Agung Wiryanata I Putu Arnawa I Putu Arnawa I Putu Arnawa I Putu Esa Widaharthana I Wayan Tuwi IGN Agung WIRYANATA Jatmika, Aqmarina Ishmah Junietta, Gusti Ayu Kadek agustin WULANDARI Luh Nyoman Tri Lilasari Made Rania PURNAMANTHA Ni Kadek Kristina Yanti Ni Ketut Lita Patma Dewi Ni Ketut Mareni Ni Komang Candra Widiantari Ni Made Sri Rukmiyati Parwati, Ni Made Diah Pebriana, Made Erika Pradnyana Yudha, Gusi Komang PRAMESTI, Ayu Irmma Trisania PRAYOGI, I Gusti Bagus Raditya Purnama, Ni Putu Erika PURNAMANTHA , Made Rania Putri Widawati, Ida Ayu Putu Sita Ivania Rachellia Dharsana Rahayu, Ni Nyoman Rani Indra Ramadani, Amanda Listha ROHMAN, Muhammad Rohid Abdur Septiviari, Anak Agung Istri M. Sri Rukmiyati, Ni Made Tiara Novita Dewi Titien Damayanti Wiradharma, I Komang Mantra WIRAPRADNYA, I Komang Bagus Triyana WIRYANATA , IGN Agung WULANDARI , Kadek agustin