Article Per Year (5 Year)
p-Index From 2021 - 2026
6.45
P-Index
This Author published in this journals
All Journal JAM : Jurnal Aplikasi Manajemen Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business Jurnal Pendidikan Ekonomi (JURKAMI) Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi JURNAL LENTERA BISNIS Dinasti International Journal of Education Management and Social Science Management Studies and Entrepreneurship Journal (MSEJ) Nusantara Science and Technology Proceedings Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ilmiah Wahana Pendidikan Ilomata International Journal of Social Science Jurnal Media Informatika Jurnal Manajemen dan Profesional Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Riset Akuntansi INTERNATIONAL JOURNAL OF ECONOMICS AND MANAGEMENT REVIEW Journal of Business Management and Economic Development Jurnal Pengabdian Masyarakat Indonesia Sejahtera Jurnal Nirta: Studi Inovasi Pancasila International Journal of Applied Social Science BERBAKTI: Jurnal Pengabdian Kepada Masyarakat MERDEKA: Jurnal Ilmiah Multidisiplin JER Optimal: Jurnal Ekonomi dan Manajemen
Dewi Khrisna Sawitri
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

Published : 43 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 43 Documents
Search

 1   2   3   4   5 
Analisis Compliance Behavior dalam Pelaksanaan Rekonsiliasi Jurnal Roudotul Khilmia; Dewi Khrisna Sawitri
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 1 (2026): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i1.9629

Abstract

Journal reconciliation is a crucial process to ensure the accuracy and reliability of financial reports, especially in industries with high transaction volumes like hospitality. Reconciliation practices that are not carried out regularly can lead to transaction recording errors that impact the quality of financial reports. This study aims to analyze employee compliance behavior in performing journal reconciliation at a hotel, with a focus on the researcher’s internship experience. The approach used in this study is qualitative, through in-depth interviews with employees and direct observation of ongoing reconciliation practices. The researcher hopes this study can provide insights into the factors influencing employee compliance in the journal reconciliation process, as well as the challenges faced since the company’s opening. Additionally, this research also aims to identify the impact of the reconciliation practices on the accuracy of the hotel’s financial reports. The findings of this study are expected to contribute to the development of more effective reconciliation practices and increase awareness of the importance of compliance in the hospitality industry. Thus, this research not only improves the quality of financial reports but also provides guidance for the hospitality industry to manage journal reconciliation more optimally.
Analisis Peran Sales Call dalam Meningkatkan Efektivitas Penawaran di Sektor Perhotelan Della Aulia Putri Ekawati; Dewi Khrisna Sawitri
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 1 (2026): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i1.9630

Abstract

This study aims to analyze the role of sales calls in improving the effectiveness of product offerings at four-star hotels. A sales call is a marketing communication strategy that focuses on a personal approach to potential customers to introduce products and services, gather feedback, and encourage purchasing decisions. The approach used in this study is descriptive qualitative with in-depth interviews and observations in the sales and marketing department. The results of the study show that sales calls can expand customer networks, improve understanding of consumer needs, and build long-term relationships that positively impact the conversion rate of product offerings. In addition, the effectiveness of product offerings increases when sales calls are made in a structured and consistent manner, supported by accurate customer data. This study concludes that optimizing the implementation of sales calls is an effective strategy to improve the marketing performance of four-star hotels, particularly in the face of increasingly intense competition in the hospitality industry. With proper implementation, sales calls can become a crucial tool in strengthening customer relationships and enhancing the hotel's competitiveness.
Analisis Pengendalian Internal Account Payable di Sektor Perhotelan Bunga Nada Aprilliandis; Dewi Khrisna Sawitri
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 1 (2026): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i1.9691

Abstract

This study aims to analyze the effectiveness of internal control in the account payable (AP) process at Hotel XYZ Surabaya, a four-star hotel with a high volume of purchasing transactions. The research employs a descriptive qualitative method through interviews, observation of the “Tukar Tanda Terima” (TT) activity, and analysis of documents such as Purchase Orders (PO), Receiving Reports, and invoices. The analysis refers to the five COSO elements: control environment, risk assessment, control activities, information and communication, and monitoring. The findings indicate that the hotel has implemented segregation of duties, the three-way matching method, and multi-level authorization. However, several weaknesses remain, including delays in invoice submission, manual verification that is prone to errors, inefficient interdepartmental communication, and limited digital-based monitoring. This study recommends the adoption of an electronic approval system, enforcement of invoice deadlines, the use of a verification checklist during TT, and enhanced training and internal audits to strengthen the effectiveness of internal control in the account payable process.
Co-Authors Abimayu, Prawira Afani, Mohammad Syahrul Amalus Solecha Antun Mardiyanta Arde Agung Hidayatulloh Bela Amalia Fernanda Bunga Nada Aprilliandis Choirunnisa, Fitri Clara Geovani Rain Della Aulia Putri Ekawati Devinda Anggitasari Devita Maharani Erlinda, Nurjihan Fadia Ellisza Fatimah Kalitdyah Fayza Aliyya Ramadhani Ghoniyyah Gafriyani Gusti Putu Devandra Yudhistira Hasto Hidayatullah Herdianti Surya, Dhea Hesty Prima Rini Indri Oktafia Kezia Angelin Patricia Kurniawan, Bima Kustini Kustini Maharani, Devita Mashud, Mustain Monica Shinta Uli Muhammad Afif Nabila Ayu Rahmadani Nathalie Aurelia Simangunsong Nur Aini Rahmaniah Nurjihan Erlinda Puspitasari, Sekar Aulia Rahayu, Mutiara Raihany, Lutfia Reta Amalia Richa Meyta Sari Roudotul Khilmia Shafira Salsabilla Sinaga, Andreas Smith Situmorang, Katherine Sukarno, Gendut Swasti, Ika Korika Syifana, Ananda Azza Valensiana, Brigita Febi Vani Rahma Fauzia Wiwik Handayani Wiwin Priana Wiwin Priana, Wiwin Yudha Adriansa