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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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Implimentasi Tri Hita Karana dalam Pendidikan Pratikum Seni Kuliner Wiryanata, I Gusti Ngurah Agung; Suastra, I Wayan; Arnyana, Ida Bagus Putu
JURNAL GASTRONOMI INDONESIA Vol 11 No 2 (2023): 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.v11i2.1297

Abstract

This study aims to determine the implementation of Tri Hita Karana in the process of practicum in the culinary art study program. Vocational universities are required to design and implement innovative learning processes so that students can achieve learning outcomes including character, aspects of attitudes, knowledge and skills optimally. Tri Hita Karana concept of harmony of human relationship with God, man and nature. Practicum of Culinary Art Study Program in the kitchen with an uncomfortable atmosphere, the role of Tri Hita Karana as a foundation in daily activities.  The research methodology uses qualitative analysis of case studies, while the data are obtained by in-depth interviews and observations. Data is a lecturer and third-semester student of Culinary Arts Bali Tourism Polytechnic. Implementation of Tri Hita Karana in a practicum in the study program Seni kuliner: (a) Parhyangan, installing curtains, praying together, and banten saiban every day. (b) Pawongan, by communicating with stakeholders. (c) Palemahan, students and lecturers carry out the cleaning of practical equipment, sorting organic waste and handling plastic waste.   The application of Tri Hita Karana concept in carrying out practicum will build student character and spirituality.
Implementasi Corporate Social Responsibiliy Berlandaskan Tri Hita Karana Di Hotel Jaringan Internasional Susanti, Christina; I Gusti Ngurah Agung Wiryanata
Jurnal Pariwisata Budaya: Jurnal Ilmiah Pariwisata Agama dan Budaya Vol 9 No 1 (2024): Volume 9 No 1
Publisher : UHN IGB Sugriwa Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25078/pariwisata.v9i1.3556

Abstract

This study aims to identify and understand the implementation of Corporate Social Responsibility (CSR) based on Balinese local culture, namely Tri Hita Karana (THK) at WS Bali Hotel. This research is a qualitative study using sources determined by purposive sampling technique. Data collection was done by interview, documentation study, and observation. Data analysis techniques used in this research are data reduction, data presentation, and conclusion drawing. The results of this study indicate that WS Bali Hotel has implemented Tri Hita Karana. Implementation of parhyangan by establishing places of worship, conducting joint religious activities in the internal and external environment of the hotel. Implementation of pawongan by helping foundations and families in need and providing facilities for employees to carry out their respective passions and the practice of giving fair rewards and punishments. Implementation of palemahan by not using single-use plastics, recycling soap and shampoo residues, recycling used cooking oil and handling waste properly.   The hotel pays attention to the welfare of employees and the environment by facilitating CSR activities that run in harmony with THK which contains Balinese cultural values.
Penguatan Kapasitas Keuangan UMKM Wisata: Pendampingan untuk Usaha Silver, Cycling dan Tubing di Desa Celuk 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.
Faktor-Faktor Penyebab Tingginya Beverage Costdi Hotel TSR Wiryanata, I Gusti Ngurah Agung; Daivi, I Gusti Ayu Agung Satvika
Journal of Tourism and Hospitality Analysis (JoTHA) Vol. 2 No. 2 (2025): Journal of Tourism and Hospitality Analysis
Publisher : HeadWay Research & Developemnt

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

Abstract

This study aims to analyze the causes of high beverage costs at TSR Bali hotels. The data analysis technique used is a qualitative descriptive analysis technique. The data collection techniques used are observation, documentation, and interviews. The results of the study found that the standard beverage cost set by the management was 33.00% while the average percentage of actual beverage cost reached 35.02% so that there was a difference of 2.02, the management set a tolerance of 1%.  The findings show that the purchase of beverage ingredients is not guided by the standard purchase specification and purchases are not made based on competitive prices. The receiving department in receiving beverage ingredients tends to trust suppliers too much in checking the quality, quantity, and price of beverage ingredients. In the dispensing of beverage materials, there is a lack of precision from the storekeeper when receiving a storeroom requisition that is not equipped with the signature of the head department.
Analisis Pengendalian Internal Sistem Pembelian Pada Hotel The Apurva Kempinski Bali Sumariyani, Sefti; Mareni, Ni Ketut; Wiryanata, I Gusti Ngurah Agung
JURNAL PARADIGMA : Journal of Sociology Research and Education Vol. 6 No. 2 (2025): JURNAL PARADIGMA: Journal of Sociology Research and Education
Publisher : Labor Program Studi Pendidikan Sosiologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/gkj9fx70

Abstract

Penelitian ini bertujuan untuk menganalisis pengendalian internal dalam sistem pembelian pada Hotel The Apurva Kempinski Bali. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Fokus penelitian diarahkan pada tiga bagian utama yang terlibat langsung dalam proses pembelian, yaitu bagian purchasing, receiving, dan storekeeper. Analisis dilakukan berdasarkan lima komponen pengendalian internal menurut kerangka Committee of Sponsoring Organizations (COSO). Hasil penelitian menunjukkan bahwa pengendalian internal sistem pembelian pada hotel telah diterapkan secara efektif, dengan adanya struktur organisasi yang jelas, prosedur pembelian yang terdokumentasi, serta pemanfaatan sistem digital. Namun, masih ditemukan beberapa kendala seperti permintaan mendadak dari user, perbedaan harga antara faktur dengan harga yang telah disepakati, serta ketidaksesuaian barang yang diterima. Penelitian ini menyarankan perlunya peningkatan disiplin permintaan dari user, evaluasi supplier secara berkala, serta perbaikan sistem komunikasi dan dokumentasi untuk meminimalkan risiko operasional dalam proses pembelian.
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.
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.
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