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All Journal 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 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
Politeknik Pariwisata Bali
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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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).
Evaluation of Accounting Information Systems Using the PIECES Method at Hotels in Bali Sukraeni, Dewa Ayu Made Rai; Arnawa, I Putu; 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.v2i4.11273

Abstract

The purpose of this study is to evaluate the Accounting Information System (AIS) by identifying the extent to which the AIS is in preparing financial statements. The method used in this study is a quantitative descriptive method by applying the PIECES model (Performance, Information, Economics, Control, Efficiency, and Service) where each PIECES variable is a reference for evaluation and analysis of information systems. Data collection was carried out by distributing questionnaires and data processing analysis was carried out using a Likert scale. The sample of this study was Finance, FB, and FO staff with a total of 30 respondents. Data was measured using a Likert scale. The results of this study stated that the 6 PIECES variables had an average value, namely Performance (4.62), Information (4.54), Economics (4.46), Control (5.00), Efficiency (4.70) and Service (4.78). The conclusion of the results of this study stated that the implementation of AIS when reviewed with PIECES analysis is good, effective, efficient in producing financial statements as evidenced by the level of satisfaction of each variable entering the SATISFIED category. This research using the PIECES method can provide management with an overview to evaluate AIS to assess and improve the aspects of AIS used
Implementation of the Triple Bottom Line Accounting Concept at Hotel X Yudhistira, Bintang; 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.v2i4.11808

Abstract

Environmental and social responsibility is a form of company commitment to the sustainability of tourism in the future. The company does not only focus on profit but also on people and planet, in accordance with the Triple Bottom Line concept. This study aims to determine the implementation of the Triple Bottom Line Accounting concept at Hotel X. This study uses qualitative descriptive analysis techniques and focuses on the scope of the implementation of the Triple Bottom Line Accounting concept in environmental, social and tourism responsibility activities. The data collection procedure is carried out through interviews, observations, and documentation studies. This study uses the Triple Bottom Line Accounting concept by Elkington. The results of this study indicate that Hotel X has implemented the Triple Bottom Line Accounting concept well. The concept of planet, people and profit is implemented through various sustainability programs. Hotel X charges costs for environmental and social activities as hotel cost burdens. Hotel X does not only focus on profit, but also on the natural and social environment of the community.
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 Yudhistira, Bintang Yusmarisa, Ni Luh Riska