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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.
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.
The Influence of Wedding Events and MICE Activities on Food and Beverage Revenue at Samudra Indah Resort & SPA Hotel UTAMA, I Wayan Nanda Asa; TUWI, I Wayan; MARENI, Ni Ketut
Journal of Tourism Economics and Policy Vol. 6 No. 1 (2026): Journal of Tourism Economics and Policy (January - March 2026) - In Progress
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v6i1.1676

Abstract

Hotels are service-oriented businesses; therefore, they are expected to meet all guest needs, including food and beverage services. One of the efforts to increase revenue in this sector is by optimizing the organization of wedding events and MICE activities. The problem addressed in this study is whether the organization of wedding events and MICE activities significantly influences food and beverage revenue at Samudra Indah Resort & Spa Hotel (name changed). The purpose of this study is to examine the influence of wedding events and MICE activities on food and beverage revenue. This research uses a quantitative approach with multiple linear regression analysis. Data were collected through documentation studies and processed using SPSS software. The results of the study show that, based on the multiple linear regression calculation, the equation obtained is Y = 2.617 + 0.580X1 + 0.415X2. Wedding events and MICE activities partially influence food and beverage revenue, as indicated by the t-value > t-table. Simultaneously, both variables have a positive and significant effect, as shown by the F-value > F-table. The coefficient of determination shows that wedding events and MICE activities influence food and beverage revenue by 44.5%, while the remaining 55.5% is affected by other factors not examined in this study.
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.