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All Journal E-Journal of Tourism Jurnal Kepariwisataan Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Pengabdian Kepada Masyarakat MAKARDHI Jurnal Ilmiah Hospitality Management Journal of Governance, Taxation, and Auditing Indonesian Journal of Applied and Industrial Sciences (ESA) Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Indonesian Journal of Banking and Financial Technology (FINTECH) Public Service And Governance Journal Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
I Wayan Tuwi
Politeknik Pariwisata Bali
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice 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.
IMPLEMENTATION OF A MACRO EXCEL-BASED ACCOUNTING INFORMATION SYSTEM FOR HOMESTAYS IN UNDISAN TOURISM VILLAGE BANGLI REGENCY Parwati, Ni Made Diah; Rukmiyati, Ni Made Sri; Tuwi, I Wayan; Septiviari, Anak Agung Istri M.; Sumariati, I Dewa Ayu Rai
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 3 No. 4 (2024): AUGUST
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v3i4.1271

Abstract

This research explores the development of an accounting information system application tailored for homestays, focusing on using Macro Excel. Through field research methods, this research shows that the development of this application can overcome the problems of manual practice in recording petty cash in the Undisan Bangli Tourism Village. Macro Excel was chosen as a solution to increase the efficiency and accuracy of homestay financial administration. The positive contribution can be seen in the ease and reliability of preparing petty cash financial reports and the efficiency of time and energy for homestay managers. Suggestions for future research include further testing of this application in various usage scenarios, integration of additional features, and expansion of the research to other locations. Hopefully, this research can become a basis for further innovation in modern and technology-based homestay management.
ANALISIS PENGENDALIAN INTERNAL PIUTANG TRAVEL AGENT DI HOTEL XYZ SEMINYAK Swaradewi, Ni Made Ayuasti Asa; Arnawa, I Putu; Tuwi, I Wayan
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

Tujuan penelitian ini untuk mengetahui sistem internal control piutang travel agent di Hotel XYZ Seminyak. Penelitian ini menggunakan teknik analisis data deskriptif kualitatif dengan teknik pengumpulan data yaitu dokumentasi dan wawancara terstruktur yang dilakukan pada unit terkait. Pada tahun 2023 ditemukan adanya piutang yang mengendap melebihi 30 hari sehingga menunjukan terjadinya penyimpangan terhadap standar pengumpulan piutang yang ditetapkan hotel. Internal control yang dilakukan masih belum maksimal pada beberapa sub-komponen dari desain kerangka kerja COSO (Committee of Sponsoring Organizations of the Treadway Commission) yang terdiri dari Lingkungan Pengendalian, Penaksiran Risiko, Aktivitas Pengendalian, Pemantauan, Informasi dan Komunikasi. Dari lima komponen tersebut terdapat tiga komponen yang belum dilakukan secara maksimal yaitu penaksiran risiko dan aktivitas pengendalian.
KUALITAS SUSTAINABILITY REPORTING PADA INTERNATIONAL HOTEL CHAINS (STUDI KASUS MARRIOT INTERNATIONAL) Wijaya, Putu Yossi; Rukmiyati, Ni Made Sri; Tuwi, I Wayan
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

Laporan keberlanjutan semakin penting karena meningkatnya kesadaran akan praktik bisnis yang bertanggung jawab. Penelitian ini bertujuan untuk mengevaluasi kualitas laporan keberlanjutan (sustainability reporting) pada jaringan hotel internasional, dengan fokus studi kasus pada Marriott International. Permasalahan utama yang diangkat adalah adanya perbedaan standar dan praktik dalam penyusunan laporan keberlanjutan, yang berpotensi mempengaruhi transparansi dan akuntabilitas perusahaan. Tujuan penelitian ini adalah untuk menganalisis sejauh mana Marriott International memenuhi standar global dalam penyusunan laporan keberlanjutan dan bagaimana hal tersebut dapat meningkatkan kepercayaan pemangku kepentingan. Metode penelitian yang digunakan adalah analisis kualitatif, dimana data primer diperoleh dari laporan keberlanjutan Marriott International selama lima tahun terakhir. Data sekunder berupa literatur dari internet mengenai annual report Marriot International yang digunakan sebagai acuan. Pendekatan ini memungkinkan peneliti untuk mengidentifikasi dan membandingkan elemen-elemen penting dalam laporan keberlanjutan Marriott dengan standar yang telah ditetapkan secara internasional. Hasil penelitian menunjukkan bahwa Marriott International telah mengambil langkah signifikan dalam meningkatkan kualitas laporan keberlanjutannya. Laporan mereka secara umum memenuhi standar ESE, namun masih terdapat beberapa area yang memerlukan perbaikan, seperti pengungkapan lebih mendetail terkait dampak lingkungan dan sosial. Peningkatan ini diharapkan dapat meningkatkan transparansi dan akuntabilitas Marriott International, serta memperkuat hubungan dengan pemangku kepentingan.
IMPLEMENTASI PENYIMPANAN BAHAN MAKANAN DAN MINUMAN PADA HOTEL BINTANG 5 DI KABUPATEN BADUNG Yulanda, I Gusti Ayu Vinka; Tuwi, I Wayan; Mareni, Ni Ketut
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

Storage is one process of procurement of goods that has an important role, namely maintaining the quantity and quality of foods and beverages in the storage room in order to reduce the risk of damage and prevent waste. This research was conducted in 5-star hotels in South Kuta District Badung Regency. This research aims to find out and compare the implementation of food and beverage storage in 5-star hotels in South Kuta District Badung Regency with the concept. The type of data used in this research is qualitative data with data analysis techniques, namely qualitative descriptive. The technique of data collection is through questionnaires. The result of this research show that in the storage of foods, there are still indicators that have not been fully implemented according to the concept, namely temperature, cleanliness, location of storage rooms, and date and price labels. Meanwhile, in the storage of beverage, there are temperature indicator that have not been fully implemented according to the concept.
The Importance of Replacement Reserve Supervision in Maintaining Hotel Business Reputation: Pentingnya Pengawasan Replacement Reserve Dalam Menjaga Reputasi Bisnis Hotel I Putu Arnawa; Tuwi, I Wayan; Pua, I Manuel
Jurnal Ilmiah Hospitality Management Vol. 14 No. 2 (2024): June 2024
Publisher : Institut Pariwisata dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22334/jihm.v14i2.284

Abstract

The hotel industry is one of the most important sectors in the global economy as well as in Indonesia's economy. In its operations, hotels require regular maintenance and upkeep to continue functioning effectively. One crucial aspect of hotel maintenance is the replacement reserve. A replacement reserve refers to funds allocated for the replacement and repair of outdated or damaged hotel equipment and facilities. This paper aims to explore the importance of utilizing replacement reserves in the hotel industry. The data collection method used in this study is literature review from various reliable sources, such as academic books, journals, and hospitality industry reports. The findings of the research indicate that the effective use of replacement reserves can offer significant benefits to the hotel industry. In conclusion, replacement reserves play an essential role in maintaining the quality, safety, and reputation of hotels. Therefore, hotels need to give adequate attention to the management of replacement reserves and allocate sufficient funds for the maintenance and replacement of aging or damaged equipment and facilities.
ANALYSIS OF THE DESIGN OF A WEBSITE-BASED POINT OF SALES SYSTEM FOR HOTEL MANAGEMENT Wijaya, Komang Mahayuni Chikara; Utama, I Wayan Nanda Asa; Rukmiyati, Ni Made Sri; Tuwi, I Wayan; Susanti, Christina
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 3 No 4 (2025): MEI
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v3i4.952

Abstract

This research aims to design and develop an efficient and integrated website-based Point of Sales (POS) system for Kamala Bali Resort in Nusa Dua, in order to improve operational efficiency and service quality. The method used is a qualitative approach, which includes in-depth interviews, direct observation, and document analysis to understand the needs and challenges faced by the resort in managing the transaction system. The results showed that the development of a website-based POS system that integrates the Front Office Cashier (FOC) and Restaurant Bar Cashier (RBC) modules can accelerate the guest registration process, food and beverage order management, and real-time financial transaction management. The system also reduces the risk of human error and increases the transparency of financial reports. The contribution of this research is not only to provide practical solutions for small and medium-sized hotels in adopting technology, but also to enrich the literature regarding the application of information systems in the hospitality industry, as well as to become a model for other hotels in Indonesia that want to transform into the digital era.
Co-Authors A.A.Istri M.Septiviari Anak Agung Gede Oka Geria Anak Agung Istri M. Septiviari Arnawa, I Putu Arwana, I Putu Ayu Rai Sumariati, Dewa Christina Susanti Damayanti, Titien I Dewa Ayu Rai Sumariati I Gusti Ngurah Agung Wiryanata I Putu Arnawa I Putu Arnawa Ida Ayu Putri Widawati Ketut Mareni, Ni Kusuma, I Gede Eka Jaya Luh Nyoman Tri Lilasari Mareni, Ni Ketut Mareni, Ni Ketut Ni Ketut Mareni Ni Luh Riska Yusmarisa Ni Made Rukmiyati Parwati, Ni Made Diah Priadiarta, Kadek Pua, I Manuel PUTRI, I Gusti Ayu Deanita Putri, Komang Ayu Trichia Maharani Putri, Ni Luh Sri Rahayu Pradnyaswari Rahayu, Ni Nyoman Rani Indra Sanjaya, I Ketut Raditya Septiviari , Anak Agung Istri M. Septiviari, Anak Agung Istri M. Situmorang, Meydina Anggita Sudarsana, I Komang Alit Sumariati, I Dewa Ayu Rai Suryadi, Ryuichi Nikita Swaradewi, Ni Made Ayuasti Asa Titien Damayanti Utama, I Wayan Nanda Asa Widawati , Ida Ayu Putri Wijaya, Komang Mahayuni Chikara Wijaya, Putu Yossi Wiryanata, IGN Agung Yulanda, I Gusti Ayu Vinka Yusmarisa , Ni Luh Riska Yusmarisa, Ni Luh Riska