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IMPLEMENTASI SUSTAINABLE PURCHASING DI HOTEL THE RITZ-CARLTON BALI Ni Made Salma Meilani; I Dewa Ayu Rai Sumariati; Ni Made Sri Rukmiyati
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 14 No 2 (2026): Agustus 2026
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v14i2.1105

Abstract

Industri perhotelan merupakan sektor bisnis yang secara langsung menghasilkan dampak lingkungan melalui konsumsi energi, air, dan bahan sekali pakai, sehingga penerapan praktik keberlanjutan dalam aktivitas pengadaan barang menjadi semakin penting, termasuk pada hotel berjaringan internasional seperti The Ritz-Carlton, Bali yang berada di bawah naungan Marriott International. Penelitian ini bertujuan untuk menganalisis implementasi Sustainable Purchasing di Hotel The Ritz-Carlton, Bali, dengan mengacu pada lima tahapan Sustainable Purchasing menurut Leire dan Mont (2010) serta sepuluh kategori produk dalam Marriott International Responsible Sourcing Guide. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara mendalam, observasi, dan dokumentasi, serta dianalisis melalui reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa The Ritz-Carlton, Bali telah menerapkan kelima tahapan Sustainable Purchasing, meskipun sebagian belum dituangkan dalam kebijakan tertulis khusus dan lebih banyak diwujudkan melalui program operasional seperti Balanced Scorecard dan Sustainability Scorecard. Hotel juga telah mengimplementasikan tujuh dari sepuluh kategori produk dalam Responsible Sourcing Guide secara maksimal, sementara tiga kategori lainnya, yaitu seafood, sugar, dan textiles, belum sepenuhnya memenuhi standar akibat keterbatasan pemasok lokal bersertifikasi. Penelitian ini menyimpulkan bahwa implementasi Sustainable Purchasing di hotel tersebut mencerminkan penerapan stakeholder theory melalui pengelolaan hubungan kolaboratif dengan pemasok, meskipun masih dihadapkan pada kendala ketersediaan produk berkelanjutan dan tingginya biaya.
Analisis Efektivitas Pengendalian Internal Pembayaran Utang Supplier di Hotel Courtyard By Marriott Bali Nusa Dua Resort Ni Luh Febri Mahendri; I Putu Arnawa; Ni Made Sri Rukmiyati
Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora Vol. 5 No. 4 (2025): Desember : Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/khatulistiwa.v5i4.7777

Abstract

This study aims to analyze the effectiveness of internal control in the supplier debt payment process at Courtyard by Marriott Bali Nusa Dua Resort Hotel. This research uses a qualitative approach with data collection techniques through observation, interviews, and documentation. The analysis was carried out based on the five components of internal control according to the Committee of Sponsoring Organizations (COSO) framework. The results showed that in general, internal control over supplier debt payments at this hotel was in the highly effective category. Of the 15 criteria analyzed based on the five components of internal control, 14 criteria have been met. 1 unmet criterion comes from the risk assessment component, which shows that there are weaknesses in the consistency of implementing debt payment policies to suppliers. The other four components have met all the indicators set, so in general the internal control system can be categorized as very effective. The system implemented has been supported by clear work procedures and information technology in the procurement and debt payment process. However, weaknesses in the risk assessment aspect need to be followed up immediately so as not to have an impact on delays in payments and deteriorating relationships with suppliers.
Strategi Pengelolaan Food Waste Berbasis Triple Bottom Line untuk Efisiensi Food Cost di Hotel X Anastasia Amanda Ade Pambuyun; I Putu Arnawa; Ni Made Sri Rukmiyati
Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora Vol. 5 No. 4 (2025): Desember : Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/khatulistiwa.v5i4.7779

Abstract

This study aims to analyze the food waste management strategy implemented by Hotel X in an effort to streamline food costs and support sustainability. This study uses a qualitative descriptive approach by involving three key informants from hotel management. Data collection techniques are carried out through in-depth interviews, direct observations in the field, and documentation studies related to kitchen operational processes. Data analysis techniques are carried out based on the Miles & Huberman model which includes data collection, data reduction, data presentation, and conclusion drawn. The results of the study show that Hotel X Bali implements a structured food waste management strategy, namely by planning the purchase of foodstuffs based on the occupancy rate of guests and paying attention to the expiration date using the First In First Out (FIFO) method. The hotel also uses a just-in-time system in the procurement of raw materials to avoid waste and stock buildup. Flexible menu planning strategies and employee training on food waste management also contribute to achieving food cost efficiency. In addition, food waste that is still suitable for consumption is distributed through the food donation program, while other organic waste is processed into compost. The implementation of this strategy has proven effective in reducing the amount of food waste, increasing operational efficiency, and strengthening Hotel X's commitment to sustainability principles based on the Triple Bottom Line approach (economic, environmental, and social). This strategy not only supports corporate social responsibility, but also improves the image and competitiveness of hotels in the eyes of consumers who are increasingly concerned about environmental issues.