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DESIGNING A WEB-BASED TICKET SALES SYSTEM: CASE STUDY OF TEMESI WATERFALL, GIANYAR BALI Diana Rahayu; Ni Putu Eka Amaylia Kusuma Dewi; I Gede Yoga Dana Saputra; Ni Kadek Vidya Aishwanari; I Gusti Ngurah Agung Wiryanata; Ni Ketut Mareni; I Dewa Ayu Rai Sumariati
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 9 (2025): AUGUST
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i9.871

Abstract

Rural tourism destinations in Bali, such as Temesi Waterfall in Temesi Village, Gianyar Regency, possess significant development potential but are constrained by inefficient manual management systems. This study aims to design and implement a web-based ticketing information system to address operational limitations. Utilizing a qualitative descriptive methodology, the research resulted in the development of Postrack, a digital system incorporating features such as transaction management, a digital guestbook, dynamic ticket pricing, financial reporting, expense monitoring, and user activity tracking. Implementation of the system demonstrated improved operational efficiency, enhanced accountability, and increased financial transparency. The findings suggest that digitalization through systems like Postrack can significantly optimize tourism management in rural areas. Furthermore, this model can be replicated across similar destinations to support broader efforts in technology-based rural tourism development and sustainable management practices.
ACCOUNTING TREATMENT OF REVENUE ALL-INCLUSIVE PACKAGEAT HOTEL GB Dina Maria Fransisca; Wayan Tuwi; I Gusti Ngurah Agung Wiryanata
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 5 (2025): APRIL
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i5.1053

Abstract

The growing interest in all-inclusive packages among tourists requires a comprehensive understanding of the accounting treatment applied to the resulting revenue, especially when multiple service departments are involved in a single transaction. This study aims to analyze the recognition, measurement, presentation, and disclosure of revenue from all-inclusive packages at the GB hotel in accordance with PSAK No. 72. Employing a qualitative descriptive method, the research utilized primary and secondary data collected through interviews, observations, and documentation, followed by data reduction, presentation, and conclusion drawing based on the PSAK framework. The findings reveal that revenue recognition is carried out using the accrual basis after the fulfillment of performance obligations, while measurement is based on the actual price of services allocated proportionally to each department involved. Presentation is performed by separating revenue into room, food & beverage, and spa categories in the income statement, and disclosure is provided in detail per department in the notes to the financial statements. These results indicate that GB hotel has effectively implemented accounting practices aligned with PSAK No. 72, ensuring transparency, compliance, and accuracy in revenue reporting for all-inclusive packages