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All Journal JURNAL KEPARIWISATAAN 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) 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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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.
Analisis Peranan Income Audit Pada Pengendalian Internal Di Hotel The Westin Resort & Spa Ubud Bali Pande Made Karina Bimantari; I Putu Arnawa; I Gusti Ngurah Agung Wiryanata
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.v4i3.5092

Abstract

This study aims to determine the role of income audit in the implementation of internal control at The Westin Resort & Spa Ubud Bali Hotel, specifically in auditing revenues originating from the Food & Beverage department. Income audit is an important process that functions to ensure the accuracy and reliability of daily revenue reports, as well as prevent errors or fraud that can be detrimental to hotel management. This study uses a qualitative descriptive method, with data collection techniques through in-depth interviews with related parties, direct observation of work processes, and documentation of reports and procedures used in the revenue audit process. Data analysis was carried out using the internal control framework according to the Committee of Sponsoring Organizations of the Treadway Commission (COSO) which includes five components, namely: (1) control environment, (2) risk assessment, (3) control activities, (4) information and communication, and (5) monitoring. The results of the study indicate that income audit has a significant role in supervising, verifying, and ensuring that all revenue transactions are recorded correctly based on valid transaction evidence. Income audit also helps detect discrepancies or potential fraud in revenue reporting, thus contributing directly to the effectiveness of internal control. However, several challenges were identified in its implementation, such as a lack of understanding of procedures by some employees and suboptimal coordination between relevant departments. Therefore, improving cross-departmental training and communication is crucial to support the overall effectiveness of the internal control system. This research is expected to provide practical contributions to hotel management in improving revenue audit systems and strengthening internal controls in the competitive and dynamic hospitality industry.
Analisis Dampak Digital Payment pada Pengendalian Internal Penerimaan di Hotel Grand Hyatt Bali Ni Kadek Mulia Dewi; I Gusti Ngurah Agung Wiryanata; Luh Nyoman Tri Lilasari
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 4 (2025): November : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i4.2236

Abstract

The purpose of this investigation is to analyze the influence of digital transaction methods on the control mechanisms of cash revenue at the Grand Hyatt Bali Hotel. The study applies a qualitative descriptive design, where information is gathered through interviews, field observations, and the review of supporting documents, including transcripts of discussions. The findings reveal that digital payments at the Grand Hyatt Bali provide convenience to guests in conducting transactions such as transaction speed, recording accuracy, and ease in the verification process. However, the use of digital payments also has a negative impact where digital cash receipts are recorded in the accounts receivable section requiring many supporting documents making it appear less optimal and less functional and highly dependent on the availability and stability of the internet network connection. From an internal control perspective, digital payments help improve transparency and accuracy in cash recording processes. The risk of miscalculations or data manipulation is reduced because transaction evidence is readily available digitally, in the form of sales slips, system notifications, and account statements. The mechanism of internal supervision regarding cash inflows at Grand Hyatt Bali Hotel based on COSO consists of several components, namely the organizational climate, monitoring practices, hazard analysis, exchange of insights and knowledge, and supervision. Overall, the implementation of internal controls has been carried out by all staff, however, the implementation is still not optimal related to the collection of documents that are still late, this is caused by staff knowledge about the documents required when digital payments are still not executed according to the procedures outlined in the SOP.
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
Comparative Study of Homestay Room Pricing in Munduk and Pinge Tourism Villages, Bali Wiryanata, I Gusti Ngurah Agung; Darmaputra, Putu Gde Eka; Suprastayasa, I Gusti Ngurah Agung; Sunarsa, I Wayan; Arnata, Rusdi
Journal of Hospitality Accommodation Management (JHAM) Vol. 4 No. 2 (2025): Journal of Hospitality Accommodation Management (JHAM)
Publisher : Program Studi Manajemen Divisi Kamar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52352/jham.v4i2.1872

Abstract

Homestays as the main form of accommodation in tourist villages have a strategic role in creating authentic experience for tourists while improving the welfare of the local community. In order to maximize the income and the sustainability of the business, pricing should be done in careful way taking into account all aspects such as room facilities, amenities and food and beverage served for breakfast. This study aims to compare the standard of room facilities, food and beverage standards for breakfast, and homestay pricing methods in Munduk and Pinge Tourism Villages, Bali. The research method used is a comparative study with a qualitative approach through observation, interviews, and documentation. The results of the study show that homestays in Munduk have more modern standards of facilities and breakfast with a more structured pricing method. Meanwhile, homestays in Pinge offer a local experience with simpler amenities and flexible pricing. These differences reflect different market segmentation and management approaches in each tourist village. This study recommends improving service standards, pricing transparency, and training for homestay managers to encourage sustainability and competitiveness of tourist villages.
Evaluating Hazard Public Signs at Nusa Penida Tourist Sites for Visitor Safety Suprastayasa, I Gusti Ngurah Agung; Sunarsa, I Wayan; Darmaputra, Putu Gde Eka; Wiryanata, I Gusti Ngurah Agung; Rusdiarnata, Ketut
Jurnal Penelitian Pariwisata Vol 9 No 2 (2025): (TRJ) Tourism Research Journal
Publisher : Institut Pariwisata Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30647/trj.v9i2.293

Abstract

Public hazard signs are a critical component of tourism safety management. This research therefore aims to investigate the adequacy and effectiveness of public hazard signage at key tourist locations in Nusa Penida Island. Data are collected by questionnaire to tourists, interviews to tourists, local community and government officials and are analyzed qualitatively. The results showed that hazard signs were available in some major tourist spots, yet their number and distribution remained limited and uneven. Many signs were placed in less strategic locations such as parking areas rather than at high-risk zones, reducing their visibility and preventive function. The design and language of the signs were often text-heavy and primarily in Indonesian, with minimal use of international symbols, making them less effective for foreign visitors. Furthermore, most signs only provided general warnings without clear preventive instructions, while their physical condition in many places was poor due to lack of regular maintenance. The implications of these findings suggest the urgent need for improving the quality, placement, and maintenance of hazard signage in Nusa Penida. Collaborative efforts between local government, community, and tourism stakeholders are essential to develop standardized, multilingual, and internationally recognizable signs. Strengthening signage infrastructure will not only enhance visitor safety but also contribute to the sustainable development and positive image of Nusa Penida as a tourism destination. Keywords: hazard, Nusa Penida, public sign, safety and security
PENERAPAN PROCUREMENT DENGAN METODE JUST IN TIME (JIT) DI HOTEL XXX SEMINYAK Widyanthi, Ni Wayan Ayu Sintiami; Sumariati , Dewa Ayu Rai; Wiryanata, I Gusti Ngurah Agung
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 10 (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

Penelitian ini mengeksplorasi penerapan metode pengadaan Just in Time (JIT) di Hotel XXX Seminyak. JIT adalah pendekatan strategis yang bertujuan meminimalkan biaya persediaan dengan menyinkronkan pengadaan dengan permintaan waktu nyata. Pendahuluan membahas pentingnya pengadaan yang efisien dalam industri perhotelan, terutama di hotel mewah di mana manajemen persediaan sangat penting untuk kesuksesan operasional. Penelitian ini bertujuan untuk menganalisis bagaimana metode JIT diterapkan di Hotel XXX Seminyak, dampaknya dalam mengurangi limbah, mengoptimalkan biaya, dan meningkatkan pelayanan. Metode penelitian ini melibatkan penelitian kualitatif melalui wawancara dengan manajemen hotel dan analisis catatan pengadaan untuk menilai efektivitas penerapan JIT. Temuan menunjukkan bahwa JIT secara signifikan meningkatkan efisiensi operasional di Hotel XXX Seminyak dengan mengurangi persediaan berlebih, meminimalkan pemborosan, dan memperbaiki hubungan dengan pemasok. Hasil penelitian menunjukkan bahwa penerapan JIT yang sukses di industri perhotelan dapat menghasilkan penghematan biaya, alokasi sumber daya yang lebih baik, dan peningkatan kualitas layanan secara keseluruhan.
Accounting Treatment of Happy Hour in Evaluating the Performance of the Food & Beverage Department at Hotel X Sari, Ni Kadek Desi; Septiviari, Anak Agung Istri M.; Wiryanata, I Gusti Ngurah Agung
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.v4i1.1014

Abstract

This study discusses the accounting treatment of the happy hour program in assessing the performance of the Food & Beverage Department at Hotel X. Happy hour is a marketing tactic that aims to increase beverage sales during off-peak hours by offering special promotions, such as buy 1 get 1 free. The research method uses a descriptive qualitative approach with data collection through interviews, observations, and documentation studies and utilizes secondary data sources and primary data. The results showed that the accounting treatment of happy hour program revenue is recorded in the other expense account in the Sales & Marketing department, in accordance with PSAK No. 72 of 2020 and USALI Schedule 7 - Sales & Marketing. Revenue is measured based on predetermined menu prices, as well as market and competitor survey analysis. Presentation is presented in the income statement, and disclosure of this program revenue is disclosed in the notes to the financial statements. The happy hour program has a positive operational impact on the performance of the Food & Beverage department in terms of cost efficiency, sales volume, and service quality.
The Effects of Asset Turnover and Accounts Receivable Turnover on The Profitability of Hotel X Aishwanari, Ni Kadek Vidya; Wiryanata, I Gusti Ngurah Agung; Septiviari, A.A. Istri M.
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 4 No 2 (2025): NOVEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v4i2.1036

Abstract

Profitability is a key indicator of hotel financial performance success that is heavily influenced by the effectiveness of asset utilization and accounts receivable management. In the capital-intensive and competitive hospitality industry, the ability to optimize assets and accelerate cash flow from receivables becomes an important factor in maintaining business sustainability. This research aimed to examine the effect of asset turnover and accounts receivable turnover on profitability at Hotel X. This research employed a quantitative approach with secondary data derived from the financial statements of Hotel X, for 2020–2024. Data collection techniques include non-participant observation and a documentation study. The data analysis method is multiple linear regression with the Statistical Product and Service Solutions (SPSS) version 30 software. The results indicate that both asset and accounts receivable turnover positively and significantly affect profitability, both partially and simultaneously. This suggests that efficient management of assets and receivables can enhance the hotel’s financial performance in generating profit. The coefficient of determination shows that the independent variables explain 86.2% of the variability in profitability, while other factors outside this study influence the remaining 13.8%. The evidence confirm that efficient asset and receivables management contributes significantly to improving the profitability of Hotel X. Therefore, managerial strategies that focus on resource optimization and improvement of collection systems can strengthen the hotel's financial performance and competitiveness in the future.
Analysis of the Implementation of Internal Controls on Food Procurement at the Anantara Uluwatu Bali Resort Hotel Sudarsana, I Komang Alit; Tuwi, I Wayan; Wiryanata, I Gusti Ngurah Agung
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 5 No. 1 (2025): NOVEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v5i1.1973

Abstract

The hospitality industry plays a vital role in supporting the tourism sector, where effective internal control systems are essential to ensure efficiency, accountability, and cost control in operational processes such as food procurement. This research explores the application of internal control in the food procurement process at Anantara Uluwatu Bali Resort, utilizing the five core components of the COSO (Committee of Sponsoring Organizations of the Treadway Commission) internal control framework. A qualitative descriptive method was employed, with data gathered through interviews, direct observations, and documentation review. The results reveal that the resort has implemented a foundational internal control system supported by organizational structures, standard operating procedures (SOPs), and an integrated information system Visual Hotel Program (VHP). Nevertheless, certain implementation gaps were identified, such as overlapping responsibilities between receiving and storekeeping functions, the lack of a formal risk assessment system, and frequent reliance on undocumented informal communication. Furthermore, the monitoring activities remain limited and are mainly carried out through informal daily briefings rather than systematic internal audits. In summary, the internal control practices within the food procurement operations at the hotel are not yet fully effective. To enhance the system's performance, improvements are needed in areas such as segregation of duties, risk identification, procedural compliance, and the establishment of routine internal monitoring mechanisms.
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