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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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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): 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.
From Planning to Prevention: Risk Management Strategies in the Pre-Opening Stage of Agrotourism Mareni, Ni Ketut; Septiviari, Anak Agung Istri M.; Rukmiyati, Ni Made Sri; Sumariati, I Dewa Ayu Rai; Arnawa, I Putu
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 3 (2025): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i3.1737

Abstract

This study aims to identify and analyse operational risks during the pre-opening phase of agrotourism destinations in Indonesia and propose effective risk management strategies. The research focuses on understanding the potential risks related to safety, cleanliness, and maintenance that may impact the visitor experience and the overall reputation of the agrotourism site. A qualitative research method was employed, involving direct observations, interviews with stakeholders, and data triangulation to ensure the validity and reliability of the findings. The results highlight several key operational risks, including accidents related to traffic, cleanliness issues such as pest control, and maintenance challenges of ageing infrastructure. These risks pose significant threats to visitors' safety and agrotourism businesses' sustainability. The study recommends implementing enhanced security measures, regular cleanliness maintenance, and a structured approach to infrastructure maintenance to minimise these risks. These strategies are expected to improve service quality, ensure safety, and enhance the competitiveness of agrotourism destinations. The findings contribute to developing a comprehensive risk management framework for agrotourism in the pre-opening phase, offering practical solutions for stakeholders in the industry.
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 : Pusat Riset dan Inovasi Nasional

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 : Pusat Riset dan Inovasi Nasional

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.
PENERAPAN PROSEDUR PURCHASING DAN RECEIVING PADA HOTEL BINTANG 5 DI KABUPATEN BADUNG Arista, Komang Cintiya; Sumariati, I Dewa Ayu Rai; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The hotel industry is a sector that provides accommodation, as well as food and beverage services. Hotel management must carefully consider the raw materials used to ensure the quality of the food products offered to guests. The procurement of raw materials used by hotels begins with the inventory of food and beverages, encompassing activities related to the purchasing and receiving of goods. The aim of this research is to examine the implementation of purchasing and receiving procedures at five-star hotels in Badung Regency. This study employs a qualitative descriptive data analysis technique, gathering data through questionnaires distributed to staff members working in the purchasing and receiving departments of five-star hotels in Badung Regency. The findings of this study indicate that there are variations in the implementation of purchasing and receiving procedures among five-star hotels in Badung Regency. Additionally, the study reveals innovations in the supplier selection process, as several five-star hotels in Badung Regency have begun to implement sustainability purchasing and cluster purchasing in recent years. This study does not provide a detailed discussion of sustainability purchasing and cluster purchasing, thereby presenting an opportunity for future research to explore these topics further.
The Influence of Financial Literacy on the Business Sustainability of SMEs in the Tourism Sector in Kintamani: Financial Inclusion as a Mediator Rukmiyati , Ni Made Sri; Suastini, Ni Made; Safitri, Ni Wayan Noviana
Jurnal Ilmiah Akuntansi & Bisnis Vol 8 No 1 (2023)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v8i1.4913

Abstract

This research aims to examine the sustainability of micro, small, and medium enterprises (MSMEs) in the tourism sector of Kintamani during the pandemic, with a specific focus on the role of financial literacy as a key factor in maintaining business sustainability. The Resource-Based View (RBV) theory serves as the primary foundation for this research, depicting financial literacy as a crucial internal resource for gaining a competitive advantage and achieving business sustainability. The research method applied is quantitative with a positivism paradigm, utilizing a variance-based or component-based approach with Partial Least Squares (PLS) to test hypotheses and form a suitable model. The research population involves MSMEs in the tourism sector of Kintamani. The findings of this research affirm that financial literacy has a significant contribution to business sustainability. This achievement is further strengthened by the discovery that financial inclusion acts as a mediator in the relationship between financial literacy and business sustainability. The contribution of this research lies in enhancing the understanding of the crucial role of financial literacy in supporting business sustainability amid the pandemic conditions. Subsequent research could further develop studies on variables influencing business sustainability, thereby enriching the understanding of factors affecting business continuity.
Navigating Business Competition In The Endemic Era: Marketing Strategies At Pandawa Resort Nusa Penida Desak Made Febri Purnama Sari; Suningsih, Ni Luh; Rukmiyati, Ni Made Sri
JURNAL BISNIS HOSPITALITI Vol 13 No 2 (2024): Jurnal Bisnis Hospitaliti
Publisher : Pusat Penelitian & Pengabdian kepada Masyarakat, Politeknik Pariwisata Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52352/jbh.v13i2.1419

Abstract

The COVID-19 pandemic has significantly impacted the tourism industry, prompting a need to investigate effective marketing strategies in the endemic era. This qualitative study examines the utilization of the marketing mix (7Ps) at Pandawa Resort and Seaview Nusa Penida to address business competition. Through observation, interviews, and documentation, data were collected from seven informants. The findings indicate that Pandawa Resort offers diverse room options with comprehensive amenities, implementing five key marketing strategies. These include product diversification to meet customer preferences, streamlined booking processes, strategic location selection, effective human resource management through employee training and local hiring, and creating a comfortable, modern environment. The study underscores the importance of each marketing mix element in enhancing hotel competitiveness, particularly amidst the endemic era's challenges. However, there is room for improvement in the promotion strategy, which currently falls short in capturing consumer attention. Enhancements in this area are crucial for bolstering the competitive edge of Pandawa Resort and Seaview Nusa Penida in the hotel market.
Yth. Editor Jurnal Pengabdian Kepada Masyarakat Makardhi, Dengan hormat, Bersama ini kami mengajukan artikel berjudul “Penguatan Kapasitas Keuangan UMKM Wisata: Pendampingan untuk Usaha Silver, Cycling dan Tubing di Desa Celuk” untuk dipertimbangkan dala Ni Made Sri Rukmiyati; I Wayan Tuwi; Ni Ketut Mareni; I Dewa Ayu Rai Sumariati; Anak Agung Istri M. Septiviari; I Gusti Ngurah Agung Wiryanata; Ni Luh Riska Yusmarisa; Luh Nyoman Tri Lilasari; Christina Susanti; Anak Agung Gede Oka Geria
Jurnal Pengabdian Kepada Masyarakat Makardhi Vol. 5 No. 2 (2025): Jurnal Pengabdian Kepada Masyarakat MAKARDHI
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Pariwisata Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52352/makardhi.v5i2.1942

Abstract

Tourism villages offer a strategic approach to local economic development and cultural preservation. Celuk Village in Gianyar, Bali, is known for its silver craftsmanship and educational tourism activities. However, the sustainability of its tourism enterprises relies heavily on sound financial management. This community engagement initiative aimed to strengthen financial literacy and practices among local business actors—Silver Class workshops, tubing operators, restaurants, and village-owned enterprises (BUMDes)—through training, mentoring, and participatory evaluation. The results indicate improved participant understanding of financial recording, budgeting, and cash flow management. Questionnaire evaluations revealed high satisfaction levels (average score of 4.21 out of 5), with activity relevance and facilitator quality receiving the highest marks. This initiative demonstrates that strengthening financial governance is a strategic pathway toward empowering and sustaining tourism villages.
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