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All Journal Journal of Applied Sciences in Accounting, Finance, and Tax
I N Subratha
Politeknik Negeri Bali
Economics, Econometrics & Finance

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Operational Audit as a Performance Assessment Tool of Front Office Cashier at Renaissance Bali Uluwatu Resort & Spa N L P E Kartikayeni; I N Subratha; I M M Arsana
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 2 (2020): October 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v3i2.2128

Abstract

An operational audit is an examination conducted to review (systematically) part or all of the organization's activities in order to evaluate whether the available resources have been used effectively and efficiently. The front office cashier is one of the most important parts because it has the main function of carrying out tasks related to guest account payments at check-in and check-out related to the hotel's main source of revenue. Payment transaction processes and reports on transactions made must comply with applicable Standard Operating Procedures. This study aims to analyze and reveal the performance of the front office cashier related to payment transactions made by guests during check-in and check-out at the Renaissance Bali Uluwatu Resort & Spa. The data used in this research comes from primary data obtained by conducting interviews and documentation. The analysis technique used is the Miles and Huberman analysis technique, where the activities in qualitative data analysis are carried out interactively and continue to completion, so that the data is saturated. The results of the operational audit on the cashier's front office performance is the front office cashier's performance is considered to be efficient but less effective. This can be seen from the frequent occurrence of shortcomings when reporting, namely the attached transaction proof in the form of a credit card slip, which based on the SOP should also be attached to the cashier's journal report submitted to the Finance Department
Management Audit As an Evaluation Tool of Hotel Room Revenue Performance N P Reza M S P; I N Subratha; I K Parnata
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 1 (2020): April 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v3i1.1802

Abstract

The biggest revenue of a hotel comes from room sales, which is 52,4%. Therefore, room revenue is the most important aspect to consider. This study focuses on hotel room revenue performance at Fairmont Sanur Beach Bali. Hotel room revenue performance is assessed from the achievement of the realization of hotel room revenue budget. The existence of unfavorable differences between budget and realization of the hotel room revenue indicated by hotel room revenue is not performing well therefore it is necessary to identify the cause of the differences. This study aims to evaluate and to find out the cause why hotel room revenue in Fairmont Sanur Beach Bali does not perform well. Research method used is descriptive analysis techniques, namely through the stages of management audit. The data used in this study are qualitative and quantitative data, obtained through interviews and documentations. The result shows that the cause of hotel room revenue does not perform well is the occupancy rate that did not reach the target as a result of a decrease in the number of guests on the market segment who comes to Bali. Moreover, the promotion program of Fairmont Sanur Beach Bali has not been able to capture the market, so though there was an increase in the number of guests, the occupancy rate did not increase. Based on these findings, recommendations are then given to improve hotel room revenue performance in the future.
Influence of Advertising Expense and Cost of Room Sold on Room Revenue in ISBD K W Angga; I N Subratha; I M Wijana
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 1 No 1 (2018): October 2018
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

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Abstract

Ibis Style Bali Denpasar room revenue has decreased over the past 3 years despite having issued advertising Charges and set the appropriate room rates but room revenue is still not maximal. This study aims to determine the effect of Advertising Expenses and Room Sales Cost on Room Revenues at Ibis Style Bali Denpasar. The independent variables used in this study are Advertising Expenses and Room Sales Cost and for the dependent variable in this study is Room Revenue. The research method used is classic assumption test, correlation analysis, determination analysis, multiple linear regression analysis, t test and f test by using the help of the SPSS 24.0 program. Based on the results of the study and the results of data analysis, the variable advertising costs affect room revenue, which shows the results of the t-count value of 4.909 is greater than the t-table of 1.68 with t-count in the rejection area h0 means h0 is rejected and ha is accepted . The cost of room sales affects the room income which shows the results of the t-count value of 1.967 greater than t-table of 1.6 with t-count in the rejection area h0 means that h0 is rejected and ha is accepted. Advertising expenses and room sales costs of room revenue have an F-count value of 52.073 greater than f-table of 2.42 with f-count being in the rejection area h0 means that h0 is rejected and ha is accepted. The coefficient of determination shows a value of 0.698, this shows that the advertising burden and cost of room sales are partially and simultaneously contributing 69.8% to room revenue. From the explanation above, it can be concluded that there is an influence between advertising expenses and room sales cost of rooms on room revenues both partially and simultaneously. Thus, the hotel is expected to pay more attention to advertising spending and ensure that the room price is appropriate because it affects the room revenue obtained by the hotel.
The Analysis Of Hotel Room Cost Based on Activity Based Costing System at “RTS” Baturiti L G R D Rahayu; I N Subratha; I W P Suta
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 2 No 1 (2019): April 2019
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v2i1.1289

Abstract

The purpose of this research to analyze and reveal the cost of hotel room based on Full Costing at Royal Tulip Saranam Resort & Spa (RTS) Baturiti, the cost of hotel room based on Activity Based Costing System (ABCS) at RTS Baturiti, and knowing the efficiency of the cost of hotel room based on ABCS at RTS Baturiti. The application of ABCS method at RTS Baturiti is expected to control costs better than to use of the Full Costing method in the hotel because the ABCS method allocates activity-based costs so as to provide a more accurate cost measurement of activity cost triggers. The result of the cost of hotel room by using ABCS, when compared with Full Costing method, it is seen that room type Saranam Room, Saranam Retreat, Deluxe Saranam, Saranam Deluxe Family, Saranam Suite shows the smaller difference from the stipulation of basic expenses in RTS Baturiti, show that for Saranam Room Rp 52.767, Saranam Retreat Rp 29.699, Saranam Deluxe Rp 328.263, Deluxe Family Saranam Rp 210.183 and Saranam Suite Rp 837.689. As for the type of room Hiltop Villa shows a larger difference around Rp 1.943.022. The difference is due to the cost of the cost driver in each room type. ABCS is able to allocate the cost of activity to each room type appropriately based on the consumption of each activity.
Co-Authors I Ketut Parnata I M M Arsana I Made Wijana I W P Suta K W Angga L G R D Rahayu N L P E Kartikayeni N P Reza M S P