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All Journal E-Journal of Tourism Jurnal Kepariwisataan Jurnal Pengabdian Kepada Masyarakat MAKARDHI Public Service And Governance Journal
I Wayan Tuwi
Politeknik Pariwisata Bali
Arts Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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THE IMPACT OF ACCOUNTABILITY AND TRANSPARENCY ON FINANCIAL MANAGEMENT IN TOURISM VILLAGES: PARTICIPATION AS A MEDIATOR Ni Made Rukmiyati; Ni Ketut Mareni; I Wayan Tuwi
JURNAL KEPARIWISATAAN Vol 22 No 1 (2023): Jurnal Kepariwisataan
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Pariwisata Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52352/jpar.v22i1.988

Abstract

Support from the community and village authorities is necessary for the development of a tourist village. The availability of funds to support the development of facilities and infrastructure is a crucial aspect in developing a tourist village. For this reason, the effectiveness of financial management in tourism villages is beneficial. Accountability, transparency, and community involvement are some of the characteristics that affect how well villages manage their finances. This research aims to investigate the direct and indirect effects of accountability and transparency on village financial management through community participation as a mediating variable. Stewardship theory, which portrays a circumstance where management is not driven by individual goals but is more focused on their major results in order to develop the organization, offers as the theoretical foundation for this research. In this study, the partial least squares (PLS) data analysis method with structural equation modeling (SEM) was utilized to test the hypothesis. Whereas to test the mediating variable, we will use the testing method of the Sobel test, namely testing the path coefficient of indirect influence. The seven hypotheses offered were significant, according to the findings of hypothesis testing using partial least squares (PLS). These findings demonstrate that involvement can moderate the connection between accountability and transparency in financial management. Following the study's findings, participation, accountability, and transparency all have an impact on how effectively finances are managed. So that these three things can be a concern for the village government, It is hoped that further research will enable the development and addition of other independent variables that will influence the effectiveness of financial management variables.
Recovery & Survival Strategies of The Impact of Covid-19 at Hotel Losari Villas-Legian and Hotel Losari Sunset Road Bali Ida Ayu Putri Widawati; Titien Damayanti; Ni Ketut Mareni; I Wayan Tuwi
E-Journal of Tourism Volume 10 Number 1 (March 2023)
Publisher : Centre of Excellence in Tourism Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24922/eot.v10i1.98247

Abstract

The Covid-19 Pandemic outbreak has caused the economic sector to decline drastically and especially Bali tourism on all fronts, because the tourism sector is the mainstay of the Balinese economy. This impact was also experienced by the hotel industry with a decrease in THK. This research aims to explore how the impact of Covid-19 has had on THK, ADR and Revpar Hotel Losari Villas-Legian and Hotel Losari Sunset Road Bali, and how strategies for survival and recovery strategies have been implemented to survive. This hotel has a different target market, Hotel Losari Villas Legian with the target market for foreign tourists, and Hotel Losari Second Sunset Road with the target market for wisdom. This exploratory qualitative research approach was carried out for the period August - October 2021 through observation, interviews, literature study. Qualitative and quantitative data are processed by means of Data Collection; Data Reduction; Display Data; Figure Conclusion and Verification, obtained from cost controller, sales and marketing manager, human resource manager, revenue manager, general manager and hotel owner. Contingency Plan theory includes Incident Response Disaster, Disaster Recovery Plan, Business Continuity Plan, and RTO, RPO, MTD, and WRT Route Maps to analyze how the stages of dealing with a hazard situation, and the ability to overcome a disaster or crisis that occurs. The results of this study indicate that THK, ADR, RevPar have decreased which resulted in decreased hotel revenue. Also, carry out a survival strategy to maintain the resilience of the hotel business by carrying out strategies in marketing, HR, operations, finance, IT and research and development; Recovery Strategy by developing a Strategic Recovery Plan Model with six stages of a strategic recovery plan. The implementation of the survival strategy and recovery strategy provides benefits for hotel management to continue to run hotel operations. Keywords: room occupancy rate, average daily rate, revpar, hotel revenue, hotel business resilience
Pelatihan Penyusunan Laporan Keuangan Homestay Berbasis Excel di Desa Wisata Pinge Desa Baru Kecamatan Marga Kabupaten Tabanan Ni Ketut Mareni; I Wayan Tuwi
Jurnal Pengabdian Kepada Masyarakat Makardhi Vol. 3 No. 1 (2023): 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.v3i1.1089

Abstract

The Hospitality Accounting Management Study Program, one of the study programs at the Bali Tourism Polytechnic, carries out community service activities in Pinge Tourism Village, Baru Village, Tabanan 16 to 17 September 2022. The form of community service activity for the Hospitality Accounting Management Study Program in Pinge Tourism Village is The training with the theme "Training on the Preparation of an Excel-Based Accounting Information System in Pinge Tourism Village". This activity was attended by 30 participants who are owners and managers of homestays in Pinge Tourism Village, Baru Village. The Community Service Hospitality Accounting Management Study Program was held for 13 hours, starting with a presentation on the management of the Pinge Tourism Village, determining room selling prices and homestay operational costs, and continued with training on preparing financial reports using the Excel application. Participants' assessment of the Community Service activities of the Hospitality Accounting Management Study Program was that most participants considered the material very relevant to their needs. All participants stated that after participating in all activities they felt they had gained additional knowledge, insight, and skills in making homestay financial reports.
Peran Kepemimpinan Dalam Menekan Terjadinya Kecurangan Penerimaan Kas Pada Industri Hotel I Putu Arnawa; A.A.Istri M.Septiviari; I Wayan Tuwi
Public Service and Governance Journal Vol. 4 No. 2 (2023): Juli: Public Service and Governance Journal
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/psgj.v4i2.932

Abstract

This study is entitled "The Role of Leadership in Suppressing the Occurrence of Fraud in Cash Receipts." This study aims to analyze and identify the role and leadership attitude of the Chief Accountant to suppress, minimize, and avoid fraud committed in the process of cash receipts in a hotel that has its own management (not professional management). Based on the data sources that have been identified, it turns out that there is still the potential for fraud to occur in cash receipts. Various data sources that have been obtained say that the occurrence of fraud is caused by the workers themselves. Factors causing the occurrence of fraud come from several things, one of which comes from the mindset and behavior of the perpetrators of the fraud itself. Other factors from the corporate environment can also lead to acts of fraud, namely the inconvenience that is obtained by the perpetrator in working at the company. We then analyze the data sources that have been collected to obtain clear information regarding the occurrence of the fraud. The conclusion that can be drawn from the results of data analysis and identification, that the occurrence of fraudulent cash receipts occurs due to the lack of a leader's attitude in the control and supervision strategy carried out. The attitude of a Chief Accountant who pays little attention to these problems makes it easy for fraud to occur. The effectiveness applied by a Chief Accountant and the adoption of a leadership style are still relatively low. It is hoped that the application of the leadership attitude of a Chief Accountant will provide solutions that have a significant effect and be able to overcome this so that it does not happen again in a company.
Co-Authors A.A.Istri M.Septiviari I Putu Arnawa Ida Ayu Putri Widawati Mareni, Ni Ketut Ni Ketut Mareni Ni Made Rukmiyati Titien Damayanti