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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Ekonomi dan Bisnis Jagaditha JURNAL KEPARIWISATAAN Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Kepariwisataan Jurnal Bisnis Hospitaliti Transekonomika : Akuntansi, Bisnis dan Keuangan JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Pengabdian Kepada Masyarakat MAKARDHI Jurnal Pemberdayaan Pariwisata Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) Indonesian Journal of Sustainability Accounting and Management Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Islamic Digital Economics and Management Indonesian Journal of Banking and Financial Technology (FINTECH) Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Jurnal Pendidikan dan Sosial Humaniora
Ni Made Rukmiyati
Program Studi Manajemen Akuntansi Hospitaliti, Politeknik Pariwisata Bali
Agriculture, Biological Sciences & Forestry 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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IMPLEMENTATION OF A MACRO EXCEL-BASED ACCOUNTING INFORMATION SYSTEM FOR HOMESTAYS IN UNDISAN TOURISM VILLAGE BANGLI REGENCY Parwati, Ni Made Diah; Rukmiyati, Ni Made Sri; Tuwi, I Wayan; Septiviari, Anak Agung Istri M.; Sumariati, I Dewa Ayu Rai
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 3 No. 4 (2024): AUGUST
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v3i4.1271

Abstract

This research explores the development of an accounting information system application tailored for homestays, focusing on using Macro Excel. Through field research methods, this research shows that the development of this application can overcome the problems of manual practice in recording petty cash in the Undisan Bangli Tourism Village. Macro Excel was chosen as a solution to increase the efficiency and accuracy of homestay financial administration. The positive contribution can be seen in the ease and reliability of preparing petty cash financial reports and the efficiency of time and energy for homestay managers. Suggestions for future research include further testing of this application in various usage scenarios, integration of additional features, and expansion of the research to other locations. Hopefully, this research can become a basis for further innovation in modern and technology-based homestay management.
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.
IMPLEMENTASI SUSTAINABILITY ACCOUNTING DI HOTEL KAWASAN SEMINYAK BALI I Kadek Anggara Putra; I Putu Arnawa; Ni Made Sri Rukmiyati
Bridging Journal of Islamic Digital Economics and Management Vol. 1 No. 3 (2024): April-Juli
Publisher : Al-Shobar Publisher, Yayasan Islam Al-Shobar Rawaurip

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Abstract

Penelitian ini dilatarbelakangi oleh meningkatnya perhatian terhadap keberlanjutan dalam industri perhotelan dan pentingnya transparansi dalam pelaporan keuangan. Penelitian ini bertujuan untuk mengevaluasi implementasi sustainability accounting di Hotel Kawasan Seminyak Bali. Masalah yang diangkat adalah apakah praktik sustainability accounting telah diterapkan sesuai dengan konsep triple bottom line yang mencakup aspek lingkungan, sosial, dan ekonomi. Penelitian ini dilakukan di Hotel Kawasan Seminyak Bali dengan melibatkan 10 responden dari staf manajemen dan karyawan terkait. Metode yang digunakan adalah deskriptif kualitatif, dengan pengumpulan data melalui wawancara, observasi, dan dokumentasi. Analisis data dilakukan melalui proses reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa implementasi sustainability accounting di Hotel Kawasan Seminyak Bali sudah mencakup ketiga aspek triple bottom line, namun masih terdapat kekurangan dalam hal penyajian dan pengungkapan biaya yang dikeluarkan untuk praktik sustainability accounting. Perusahaan belum sepenuhnya menyajikan dan mengungkapkan biaya tersebut secara sukarela atau terpisah dalam laporan keuangan sesuai dengan ketentuan PSAK No. 1 tahun 2018.
KUALITAS SUSTAINABILITY REPORTING PADA INTERNATIONAL HOTEL CHAINS (STUDI KASUS MARRIOT INTERNATIONAL) Wijaya, Putu Yossi; Rukmiyati, Ni Made Sri; Tuwi, I Wayan
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 2 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

Laporan keberlanjutan semakin penting karena meningkatnya kesadaran akan praktik bisnis yang bertanggung jawab. Penelitian ini bertujuan untuk mengevaluasi kualitas laporan keberlanjutan (sustainability reporting) pada jaringan hotel internasional, dengan fokus studi kasus pada Marriott International. Permasalahan utama yang diangkat adalah adanya perbedaan standar dan praktik dalam penyusunan laporan keberlanjutan, yang berpotensi mempengaruhi transparansi dan akuntabilitas perusahaan. Tujuan penelitian ini adalah untuk menganalisis sejauh mana Marriott International memenuhi standar global dalam penyusunan laporan keberlanjutan dan bagaimana hal tersebut dapat meningkatkan kepercayaan pemangku kepentingan. Metode penelitian yang digunakan adalah analisis kualitatif, dimana data primer diperoleh dari laporan keberlanjutan Marriott International selama lima tahun terakhir. Data sekunder berupa literatur dari internet mengenai annual report Marriot International yang digunakan sebagai acuan. Pendekatan ini memungkinkan peneliti untuk mengidentifikasi dan membandingkan elemen-elemen penting dalam laporan keberlanjutan Marriott dengan standar yang telah ditetapkan secara internasional. Hasil penelitian menunjukkan bahwa Marriott International telah mengambil langkah signifikan dalam meningkatkan kualitas laporan keberlanjutannya. Laporan mereka secara umum memenuhi standar ESE, namun masih terdapat beberapa area yang memerlukan perbaikan, seperti pengungkapan lebih mendetail terkait dampak lingkungan dan sosial. Peningkatan ini diharapkan dapat meningkatkan transparansi dan akuntabilitas Marriott International, serta memperkuat hubungan dengan pemangku kepentingan.
ANALISIS KINERJA KEUANGAN PADA PT. HOTEL FITRA INTERNATIONAL TBK. TAHUN 2019 – 2022 Dendy Kee, Komang; Widawati , Ida Ayu Putri; Rukmiyati , Ni Made Sri
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 2 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui kinerja keuangan perusahaan sektor perhotelan yang terdaftar pada bursa efek Indonesia periode awal pandemi hingga pasca pandemi COVID-19 yaitu tahun 2019-2022 diukur menggunakan analisis rasio keuangan. Rasio keuangan yang digunakan pada penelitian ini meliputi, rasio likuiditas, rasio solvabilitas, rasio profitabilitas, dan rasio aktivitas. Kinerja keuangan berdasarkan rasio likuiditas, solvabilitas, profitabilitas dan aktivitas pada PT. Hotel Fitra International Tbk. mengalami fluktuatif selama periode 2019-2022. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah studi dokumentasi. Data yang digunakan dalam penelitian ini adalah data tahun 2019-2022. Sedangkan untuk teknik analisis data, penelitian ini menggunakan teknik analisis deskriptif kuantitatif dengan mengukur kemampuan kinerja keuangan PT. Hotel Fitra International Tbk. Hasil penelitian ini menunjukkan bahwa rasio likuiditas, solvabilitas, profitabilitas dominan masih menunjukkan angka yang tidak sesuai dengan standar rasio keuangan yang berlaku. Sedangkan rasio aktivitas dominan sudah menunjukkan angka yang sesuai dengan standar rasio keuangan yang berlaku.
ANALYSIS OF THE DESIGN OF A WEBSITE-BASED POINT OF SALES SYSTEM FOR HOTEL MANAGEMENT Wijaya, Komang Mahayuni Chikara; Utama, I Wayan Nanda Asa; Rukmiyati, Ni Made Sri; Tuwi, I Wayan; Susanti, Christina
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 3 No 4 (2025): MEI
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v3i4.952

Abstract

This research aims to design and develop an efficient and integrated website-based Point of Sales (POS) system for Kamala Bali Resort in Nusa Dua, in order to improve operational efficiency and service quality. The method used is a qualitative approach, which includes in-depth interviews, direct observation, and document analysis to understand the needs and challenges faced by the resort in managing the transaction system. The results showed that the development of a website-based POS system that integrates the Front Office Cashier (FOC) and Restaurant Bar Cashier (RBC) modules can accelerate the guest registration process, food and beverage order management, and real-time financial transaction management. The system also reduces the risk of human error and increases the transparency of financial reports. The contribution of this research is not only to provide practical solutions for small and medium-sized hotels in adopting technology, but also to enrich the literature regarding the application of information systems in the hospitality industry, as well as to become a model for other hotels in Indonesia that want to transform into the digital era.
Sustainable Disclosure Toward Firm Value: Recent Development and Future Research Agenda Ni Made Sri Rukmiyati; Ida Bagus Anom Purbawangsa; I Gede Kajeng Baskara; Ica Rika Candraningrat
Indonesian Journal of Sustainability Accounting and Management Vol. 7 No. 1 (2023): June 2023
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v7i1.751

Abstract

This study aims to investigate empirical research to see the relationship between sustainability disclosure and firm value. This literature review is important for enhancing our understanding of the relationship between sustainability disclosure and firm value. Reviewing prior studies provides valuable insights and conclusions, and identifies trends, patterns, and gaps in the existing research. Articles were identified via publish or perish software and the Web of Science database. Through scanning with PRISMA, we analyzed 43 articles from 24 leading journals from 2007 to 2021. To the best of the researchers’ knowledge, a literature review on the relationship between sustainability disclosure and firm value is unprecedented. This study advances our knowledge of sustainability disclosure as a factor in firm value. In more detail, this study looks at the ideas that have been put out to explain the connection between the two variables and concludes that previous empirical investigations have not produced consistent findings regarding the relationship between sustainability disclosure and firm value. The relationship between sustainability disclosure and firm value has been explored from various theoretical perspectives: legitimacy theory, stakeholder theory, agency theory, signaling theory, and information asymmetry theory.
Implementing Sustainable Procurement Practices in International Hotel Artini, Ni Komang Maena; Rukmiyati, Ni Made Sri; Yusmarisa, Ni Luh Riska
Indonesian Journal of Banking and Financial Technology Vol. 2 No. 4 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fintech.v2i4.11268

Abstract

This research investigates integrating sustainable procurement practices within international hotel chains, particularly examining their effects on food safety, encountered challenges, stakeholder involvement, and eco-friendly initiatives. It analyzes the impact of sustainable procurement on food quality and safety, highlighting measures undertaken to ensure these standards. The study addresses challenges like balancing quality, cost, and sustainability in food procurement and evaluates hotels' eco-friendly strategies, such as using locally sourced products and effective environmental management. Employing a holistic approach through multiple case studies, the research emphasizes the nexus between food safety and sustainable procurement, offering practical insights for the hospitality industry. The primary principle across international hotel chains is to consider environmental impacts comprehensively in procurement processes, serving as a foundational guideline.
Embracing Harmony: Exploring Tri Hita Karana-Based Corporate Social Responsibility Initiatives Berliana, Ni Putu Cherline; Wiryanata, I Gusti Ngurah Agung; Rukmiyati, Ni Made Sri
Indonesian Journal of Banking and Financial Technology Vol. 2 No. 4 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fintech.v2i4.11269

Abstract

This study aims to determine and understand the practice of Corporate Social Responsibility (CSR) based on Tri Hita Karana (THK) implemented by W Bali Seminyak. This study uses qualitative descriptive data analysis to extract data and information from data collection activities such as observation, interviews, and literature studies. The results prove that this hotel has upheld its obligations to God, fellow human beings, and the environment. This is shown by discussions about CSR activities in the hotel environment among informants who show the implementation of THK in routine hotel operations.
Implementation of Digital Payment in Mitigation of Fraud Risk at Hotel Conrad Bali Fadya, Ni Made Tiana; Widawati, Ida Ayu Putri; Rukmiyati, Ni Made Sri
Indonesian Journal of Banking and Financial Technology Vol. 2 No. 4 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fintech.v2i4.11270

Abstract

This study aims to be a fraud risk mitigation strategy in managing payment transactions. This study is a qualitative study. Data collection by interviews, documentation studies, and observations. Data analysis techniques used in this study are data reduction, data presentation, and drawing conclusions. The results of this study indicate that digital payments in payment transactions at Conrad Bali use internet banking. Conrad Bali conducts a longitudinal risk evaluation to identify fraud and applies a clear separation of duties. Conduct routine audits of security systems and internal controls to ensure employee effectiveness. Authorization is carried out with three security procedures, namely transaction maker (account payable and paymaster), approver/checker (chief accountant, OIBH, director of finance, and general manager) and releaser (general manager and owner).
Co-Authors A. A. Istri. M Septiviari Anak Agung Gede Oka Geria Anak Agung Istri M. Septiviari Anastasia Amanda Ade Pambuyun Arista, Komang Cintiya Arnawa, I Putu Artini, Ni Komang Maena Berliana, Ni Putu Cherline Christina Susanti Dendy Kee, Komang Desak Made Febri Purnama Sari Fadya, Ni Made Tiana I Dewa Ayu Rai Sumariati I Gede Kajeng Baskara I Gusti Ayu Putu Wita Indrayani I Gusti Ngurah Agung Wiryanata I Gusti Wayan Murjana Yasa I Kadek Anggara Putra I Putu Arnawa I Wayan Tuwi Ica Rika Candraningrat Ida Bagus Anom Purbawangsa K. Budiartha Luh Nyoman Tri Lilasari Mareni, Ni Ketut Mareni, Ni Ketut Ni Ketut Mareni Ni Luh Febri Mahendri Ni Luh Riska Yusmarisa Ni Luh Riska Yusmarisa Ni Made Suastini, Ni Made Ni Nengah Seri Ekayani Ni Putu Ayu Darmayanti Ni Wayan Noviana Safitri Nyoman Berlian, Ida Ayu Pande Komang Feby Wahyuni Parwati, Ni Made Diah Putri Widawati, Ida Ayu Septiviari, Anak Agung Istri M. Sukraeni, Dewa Ayu Made Rai Sulistyawati, Ni Luh Ketut Sri Sumariati, I Dewa Ayu Rai Suningsih, Ni Luh Utama, I Wayan Nanda Asa Widawati , Ida Ayu Putri Wijaya, Komang Mahayuni Chikara Wijaya, Putu Yossi Wita Indrayani, I Gusti Ayu Yudhistira, Bintang Yusmarisa, Ni Luh Riska