Article Per Year (5 Year)
p-Index From 2020 - 2025
3.002
P-Index
This Author published in this journals
All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Ekonomi dan Bisnis Jagaditha JURNAL KEPARIWISATAAN Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Kepariwisataan Transekonomika : Akuntansi, Bisnis dan Keuangan JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Pemberdayaan Pariwisata 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
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 Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 25 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 25 Documents
Search

 1   2   3 
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.
Implementasi Manajemen Risiko Pada Account Receivable Di The Westin Resort & Spa Ubud Bali Pande Komang Feby Wahyuni; I Putu Arnawa; Ni Made Sri Rukmiyati
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 4 No. 3 (2025): September: Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v4i3.5091

Abstract

This study aims to analyze the implementation of risk management in accounts receivable at The Westin Resort & Spa Ubud Bali. Accounts receivable is a crucial component in maintaining the smooth cash flow of the hotel, but it is also highly vulnerable to the risk of bad debts, which can impact the company's financial stability. In daily operations, bad debts, especially from third parties such as travel agents, are one of the main challenges faced by the hotel's finance team. This study uses a qualitative descriptive approach with data collection methods through in-depth interviews with account receivable staff and analysis of documents and accounts receivable reports for 2023–2024. The results show that the hotel has implemented five main stages in the risk management process: risk identification, risk analysis, risk evaluation, risk control, and risk monitoring. The main risks identified are bad debts due to late or inability to pay from travel agents and human error in the administrative process. Technology-based monitoring systems such as Opera System have been used to monitor and record accounts receivable activities routinely. However, this study also identified several weaknesses, such as a lack of formal documentation related to identified risks and a reactive rather than proactive risk management strategy. In conclusion, the implementation of risk management in accounts receivable at The Westin Resort & Spa Ubud Bali has been quite successful. However, improvements are still needed in terms of risk recording, strengthening the documentation system, and providing regular training to relevant staff. With these improvements, accounts receivable management can be more effective and contribute positively to the hotel's overall financial sustainability.
Co-Authors A. A. Istri. M Septiviari Arnawa, I Putu Artini, Ni Komang Maena Berliana, Ni Putu Cherline Dendy Kee, Komang 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 Komang Cintiya Arista Mareni, Ni Ketut Mareni, Ni Ketut Ni Luh Riska Yusmarisa Ni Made Suastini 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 Susanti, Christina Tuwi, I Wayan 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