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All Journal Jurnal Kepariwisataan Jurnal Gastronomi Indonesia JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Pengabdian Kepada Masyarakat MAKARDHI Journal of Hospitality Accommodation Management JURNAL PARADIGMA: Journal of Sociology Research and Education Pariwisata Budaya: Jurnal Ilmiah Pariwisata Agama dan Budaya Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) Riset Ilmu Manajemen Bisnis dan Akuntansi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Indonesian Journal of Banking and Financial Technology (FINTECH) E-JURNAL AKUNTANSI TRJ (Tourism Research Journal) Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Journal of Tourism and Hospitality Analysis
I Gusti Ngurah Agung Wiryanata
Unknown Affiliation
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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ANALISIS PENGENDALIAN INTERNAL PENERIMAAN KAS DALAM PENCEGAHAN FRAUD DI HOTEL XYZ KUTA Arcana, Ni Made Myra; Septiviari , Anak Agung Istri M.; Wiryanata, I Gusti Ngurah Agung
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

Fraud merupakan salah satu risiko yang dihadapi dalam penerimaan kas. Penerapan pengendalian internal diharapkan dapat membantu mencegah terjadinya risiko yang menghambat operasional perusahaan. Tujuan dari penelitian ini guna memahami dan menganalisis pengendalian internal untuk penerimaan kas dalam pencegahan fraud di Hotel XYZ Kuta. Penelitian ini menerapkan teknik analisis data deskriptif kualitatif yang berfokus dalam pengendalian internal dalam penerimaan kas oleh Front Office Cashier, Food and Beverage Cashier, General Cashier, dan Account Receivable. Prosedur pengumpulan data diterapkan dengan triangulasi data proses wawancara, observasi, maupun studi dokumentasi. Penelitian ini menggunakan konsep pengendalian internal dari Committee of Sponsoring Organization of the Treadway Commission (COSO) yang meliputi Lingkungan Pengendalian (Control Environment), Penilaian Risiko (Risk Assesment), Aktivitas Pengendalian (Control Activities), Informasi dan Komunikas (Information and Communication), dan Pemantauan (Monitoring), serta fraud triangle sebagai salah satu risiko yang dihadapi dalam proses penerimaan kas. Hasil penelitian menggambarkan jika penerapan pengendalian internal dalam penerimaan kas di Hotel XYZ Kuta belum optimal, hal tersebut karena masih terdapat komponen pengendalian internal yang belum dilakukan secara optimal diantaranya yaitu penilaian risiko dan pemantauan.
EFEKTIVITIAS PENGENDALIAN INTERNAL PROCUREMENT DI HOTEL XY JIMBARAN Sawitri, Ni Wayan Devi; Septiviari, Anak Agung Istri M.; Wiryanata, I Gusti Ngurah Agung
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

Proses procurement atau pengadaan tidak luput dari adanya tindak kecurangan atau pelaksanaan yang tidak mengikuti standar yang berlaku. Pengendalian internal merupakan cara untuk membantu perusahaan dalam mengurangi terjadinya kecurangan, maka perlu dilaksanakan dengan baik. Pengendalian internal dalam procurement bahan makanan dan minuman untuk dilaksanakan dengan baik dan dilaksanakan secara terus menerus maka dapat mengurangi terjadinya risiko. Penelitian ini memiliki tujuan untuk mengetahui efektivitas pengendalian internal procurement pada bahan makanan dan minuman di Hotel XY Jimbaran. Jenis data yang digunakan dalam penelitian ini yaitu data kualitatif yang dianalisis dengan cara deskriptif kualitatif. Pengumpulan data dilakukan dengan cara wawancara, observasi dan dokumentasi pada kegiatan procurement bahan makanan dan minuman. Hasil penelitian menunjukkan bahwa efektivitas pengendalian internal procurement di Hotel XY Jimbaran sebesar 84%, dimana menunjukkan cukup efektif. Namun terdapat beberapa kelemahan yang ditemukan seperti adanya perangkapan tugas serta pengawasan pada pelaksaan prosedur kerja belum terlaksana dengan maksimal.
PERLAKUAN AKUNTANSI PENDAPATAN BEVERAGE KONSINYASI BERDASARKAN PSAK NOMOR 72 DI THE LAGUNA A LUXURY COLLECTION RESORT & SPA NUSA DUA BALI Arimbawa, Komang Agus; Septiviari , A.A Istri M.; Wiryanata, Wiryanata
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 bertujuan untuk menganalisis perlakuan akuntansi pendapatan beverage konsinyasi di The Laguna A Luxury Collection Resort & Spa Nusa Dua Bali sesuai dengan PSAK No. 72. Pendapatan konsinyasi merupakan salah satu sumber pendapatan hotel, dalam konteks kerjasama dengan consignor untuk menyediakan minuman kepada tamu melalui outlet seperti De Bale dan Kul Kul Bar. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan data yang dikumpulkan melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa The Laguna A Luxury Collection Resort & Spa Nusa Dua Bali mengakui pendapatan konsinyasi pada saat barang terjual dan menggunakan metode pengukuran berdasarkan nilai wajar imbalan yang diterima. Pendapatan dari penjualan konsinyasi tidak dicatat terpisah dari penjualan reguler, yang berpotensi menimbulkan kesulitan dalam pencatatan pendapatan. Pengungkapan pendapatan konsinyasi dilakukan dalam laporan laba rugi, namun sering terjadi kesalahan pencatatan yang dapat mempengaruhi laporan keuangan
Rekonstruksi Kuliner Lokal untuk Memperkuat Branding Makanan Tradisional Labuan Bajo Suprastayasa, I Gusti Ngurah Agung; Rumadana, I Made; Sabudi, I Nyoman Sukana; Kalpikawati, Ida Ayu; Wiryanata, I Gusti Ngurah Agung; Febrianto, I Gusti Agung; Pinaria, Ni Wayan Chintia
JURNAL GASTRONOMI INDONESIA Vol 12 No 1 (2024): Jurnal Gastronomi Indonesia
Publisher : Pusat Penelitian & Pengabdian kepada Masyarakat Politeknik Pariwisata Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52352/jgi.v12i1.1361

Abstract

As a super priority and newly developing destination, the Labuan Bajo tourism area can use traditional culinary delights to attract tourist visits. However, only a few conventional culinary delights are marketed to domestic and foreign tourists. The existence of traditional culinary delights has proven to be a tourist attraction. Therefore, this research aims to identify traditional Labuan Bajo cuisine and reconstruct these culinary delights for tourists. This research is qualitative research using informants determined using purposive sampling techniques. Interviews, documentation studies, and observations carried out data collection. The data analysis techniques used in this research are data reduction, data presentation, and conclusion. The research results show that the types of traditional Labuan Bajo culinary delights that are still maintained include Corn Bose, Roti Kompyang, Rebok, Lomak, Nasi Kolo, Tibu, Fish in Sour Sauce, Rumpu Rampe. Several traditional Labuan Bajo culinary delights that can be reconstructed are arranged in a table d'hote menu based on aroma, texture/shape consistency, nutrition, culinary appearance, smell, and temperature. Example of a menu that is recommended for reconstruction to be displayed in the table d'hote menu, including Appetizer: Fried Salted Cara Fish and Beef Sei with Papaya Flower, Soup: Fish in Sour Sauce Soup and Ndusuk Leaf Vegetables, Main Course: Pork /Chicken Tibu, Grilled/Fried Fish with Onion Sauce, Nasi Kolo/Corn Bose/Hangbesar, Lomak/Rumpu Rampe, Dessert: Rebok Praline With Grilled Banana and Cassava, and Bread: Roti Kompyang.
PENGARUH PARTISIPASI ANGGARAN, KEADILAN PROSEDURAL, KEADILAN DISTRIBUTIF, DAN GOAL COMMITMENT PADA KINERJA ORGANISASI I Gusti Ngurah Agung Wiryanata
E-Jurnal Akuntansi Vol 7 No 1 (2014)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

ABSTRAK Hasil penelitian – penelitian mengenai partisipasi anggaran, keadilan prosedural, keadilan distributif, dan goal commitment pada kinerja organisasi  memperlihatkan hasil yang tidak konsisten, sehingga penelitian ini bertujuan untuk meneliti kembali mengenai hal tersebut. Penelitian ini menggunakan   data primer dengan kuesioner dan  melakukan analisis data dengan menggunakan teknik analisis regresi linear berganda. Penelitian ini membuktikan bahwa: partisipasi anggaran, keadilan prosedural, keadilan distributif, dan goal commitment berpengaruh positif pada kinerja organisasi, dan hasil ini  mengindikasikan secara statistik bahwa semakin baik partisipasi anggaran, keadilan prosedural, keadilan distributif, dan goal commitment maka semakin meningkat pula kinerja organisasi pada industri perhotelan. Kata kunci: goal commitment, keadilan, kinerja, partisipasi anggaran
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.
Implementation of Procurement with Just in Time Method at the Stones Legian Bali Autograph Collection Hotels Putri, Komang Ayu Trichia Maharani; Wiryanata, Wiryanata; Tuwi, I Wayan
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.v2i4.11264

Abstract

his study aims to determine the implementation of procurement with the just in time method in one of the hotels in Bali, namely The Stones Legian Bali Autograph Collection Hotels. The research method is descriptive qualitative using the stages of data reduction, data presentation and drawing conclusions. Data collection was carried out by interviews, documentation, and observation. The results of the study indicate that there are three stages of procurement of goods, in accordance with Wicaksono's theory, namely the purchasing stage there are users, culinary admins, executive sous chefs and purchasing who play a role in processing goods until the supplier receives the order. The second stage is receiving in the process of receiving goods. In the last stage, namely the storage and release of goods, at this stage the goods can be processed by each user outlet.
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 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.
Implementation of Sustainability Business Practices Based on Tri Hita Karana Values in International Chain Hotels in Bali Wiryanata, I Gusti Ngurah Agung; Susanti, Christina; Sumariati, Dewa Ayu Rai; Septiviari, Anak Agung Istri M.
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 4 No 1 (2025): AGUSTUS
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v4i1.982

Abstract

The purpose of this study is to analyze sustainability business practices based on Tri Hita Karana (THK) in hotels under the auspices of the Marriott international network, namely E Hotel in Ubud, S Hotel in Kuta, W Hotel in Seminyak, TS Hotel in Legian, and TL Hotel in Nusa Dua. This qualitative research uses informants determined by purposive sampling techniques. Interviews, documentation studies, and observation were used in data collection. The data analysis technique used in this study is an interactive model by Miles and Huberman, which consists of data reduction, data presentation, and conclusions. The findings indicate that each hotel adapts Marriott International's sustainability standards aligned with THK's core principles: Parahyangan (harmony with God), Pawongan (harmony among people), and Palemahan (harmony with nature). The hotels participate in activities such as religious engagement, food redistribution, waste segregation, energy conservation, and the use of eco-friendly products. This integration of THK enhances employee engagement, strengthens community relationships, and promotes environmentally responsible practices in the hospitality industry.
Co-Authors Adiana, I Made Tito Aishwanari, Ni Kadek Vidya Anak Agung Gede Oka Geria Anak Agung Istri M. Septiviari Arcana, Ni Made Myra Arimbawa, Komang Agus Arnata, Rusdi Berliana, Ni Putu Cherline Christina Susanti Daivi, I Gusti Ayu Agung Satvika Darmaputra, Putu Gde Eka Diana Rahayu Dina Maria Fransisca Febrianto, I Gusti Agung I Dewa Ayu Rai Sumariati I Gede Yoga Dana Saputra I Gusti Ngurah Agung Suprastayasa I Gusti Wayan Murjana Yasa I Putu Arnawa I Wayan Suastra I Wayan Sunarsa, I Wayan I Wayan Tuwi Ida Bagus Putu Arnyana Kalpikawati, Ida Ayu Ketut Sudarsana Luh Nyoman Tri Lilasari Mareni, Ni Ketut Mareni, Ni Ketut Ni Kadek Mulia Dewi Ni Kadek Vidya Aishwanari Ni Ketut Mareni Ni Luh Riska Yusmarisa Ni Luh Riska Yusmarisa Ni Made Rukmiyati Ni Putu Eka Amaylia Kusuma Dewi Oka Geria, Anak Agung Gede Pande Made Karina Bimantari pinaria, ni wayan chintia Purnama, Ni Putu Erika Putri Widawati, Ida Ayu Putri, Komang Ayu Trichia Maharani Riska Yusmarisa, Ni Luh Rumadana, I Made Rusdiarnata, Ketut Sabudi, I Nyoman Sukana Sari, Ni Kadek Desi Sawitri, Ni Wayan Devi Septiviari , A.A Istri M. Septiviari , Anak Agung Istri M. Septiviari, A. A. Istri M. Septiviari, A.A. Istri M. Septiviari, Anak Agung Istri M. Sri Rukmiyati, Ni Made Sri Rukmiyati, Ni Made Sudarsana, I Komang Alit Sumariati , Dewa Ayu Rai Sumariati, Dewa Ayu Rai Sumariyani, Sefti Wayan Tuwi Widyanthi, Ni Wayan Ayu Sintiami Yudhistira, Bintang Yusmarisa, Ni Luh Riska