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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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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.
Implementation of Cashless Payments in Mitigating Fraud Payment Risks at W Bali Seminyak Hotel Kusuma, I Gede Eka Jaya; Tuwi, I Wayan; Mareni, Ni Ketut
Indonesian Journal of Applied and Industrial Sciences (ESA) Vol. 3 No. 5 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/esa.v3i5.11276

Abstract

The use of cashless payments in hotels is increasing as technology and consumer preferences change. This study explores the impact of implementing cashless payments in reducing the risk of payment fraud at W Bali Seminyak Hotel. Data on cashless payments over the past two years shows a significant increase in the use of cashless payments, while cash usage has decreased. This study aims to analyze the benefits of cashless payments in improving transaction security and the efficiency of hotel financial management. Through a qualitative approach, this study also explores changes in hotel financial policies and infrastructure as well as staff perceptions of cashless payments. The results are expected to provide valuable insights for the hospitality industry in managing the transition to more dominant cashless payments.
Yth. Editor Jurnal Pengabdian Kepada Masyarakat Makardhi, Dengan hormat, Bersama ini kami mengajukan artikel berjudul “Penguatan Kapasitas Keuangan UMKM Wisata: Pendampingan untuk Usaha Silver, Cycling dan Tubing di Desa Celuk” untuk dipertimbangkan dala 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.
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