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All Journal Jurnal Humanitas: Katalisator Perubahan dan Inovator Pendidikan Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) Mutiara : Jurnal Ilmiah Multidisiplin Indonesia Public Service And Governance Journal Jurnal Cinta Nusantara
A. A. Istri M. Septiviari
Politeknik Pariwisata Bali
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Social Sciences Other

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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.
Pemberdayaan Masyarakat melalui Pengembangan Pariwisata dari Produk Anyaman Berbasis Budaya di Desa Tua di Kabupaten Buleleng Bali Nyoman Gede Mas Wiartha; A.A. Istri M. Septiviari; I Made Sucipta Adnyana; Dewa Gde Ngurah Byomantara; Made Darmiati
MUTIARA: Jurnal Ilmiah Multidisiplin Indonesia Vol. 4 No. 3 (2026): JIMI - JULI
Publisher : PT. PENERBIT TIGA MUTIARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61404/mutiara.v4i3.511

Abstract

Cultural-based tourism has become an important strategy for enhancing community welfare while preserving local cultural heritage. Desa Tua in Buleleng Regency, Bali, possesses significant potential through the bamboo weaving tradition of the Bali Aga community, which holds substantial economic and cultural value. This study aims to analyze community empowerment through the development of tourism based on cultural weaving products, strengthen the bargaining position of local artisans, and examine efforts to maintain a balance between economic benefits and cultural preservation. The study employed a mixed-methods approach with a sequential explanatory design and involved 150 respondents. Data were collected through observation, interviews, documentation, and surveys. The findings reveal that experiential tourism increased average household income by 35% and enhanced women's participation by 42% through their involvement in production activities, training programs, tour guiding, and the management of creative enterprises. Traditional weaving products were successfully developed as the primary tourism attraction, generating greater economic value while preserving cultural integrity through the clear distinction between sacred and commercial products. The utilization of digital media further expanded market access and strengthened product competitiveness. The novelty of this study lies in the development of an integrative model that connects community empowerment, experiential tourism, cultural preservation, women’s empowerment, and digital cultural entrepreneurship as a sustainable strategy for cultural tourism development.
From Planning to Prevention: Risk Management Strategies in the Pre-Opening Stage of Agrotourism Ni Ketut Mareni; Anak Agung Istri M. Septiviari; Ni Made Sri Rukmiyati; I Dewa Ayu Rai Sumariati; I Putu Arnawa
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 3 (2025): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i3.1737

Abstract

This study aims to identify and analyse operational risks during the pre-opening phase of agrotourism destinations in Indonesia and propose effective risk management strategies. The research focuses on understanding the potential risks related to safety, cleanliness, and maintenance that may impact the visitor experience and the overall reputation of the agrotourism site. A qualitative research method was employed, involving direct observations, interviews with stakeholders, and data triangulation to ensure the validity and reliability of the findings. The results highlight several key operational risks, including accidents related to traffic, cleanliness issues such as pest control, and maintenance challenges of ageing infrastructure. These risks pose significant threats to visitors' safety and agrotourism businesses' sustainability. The study recommends implementing enhanced security measures, regular cleanliness maintenance, and a structured approach to infrastructure maintenance to minimise these risks. These strategies are expected to improve service quality, ensure safety, and enhance the competitiveness of agrotourism destinations. The findings contribute to developing a comprehensive risk management framework for agrotourism in the pre-opening phase, offering practical solutions for stakeholders in the industry.
Implementation of Sustainability Business Practices Based on Tri Hita Karana Values in International Chain Hotels in Bali I Gusti Ngurah Agung Wiryanata; Christina Susanti; Dewa Ayu Rai Sumariati; Anak Agung Istri M. Septiviari
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.
Analysis of the Role of Income Audit in Internal Control: Evidence from the Hospitality Sector in Bali Ni Luh Asriani Putri; Titien Damayanti; Anak Agung Istri M. Septiviari
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.v4i1.1010

Abstract

This study aims to analyze the role of income audit in internal control at Courtyard by Marriott Bali Nusa Dua Resort. The approach used is descriptive qualitative with data collection techniques through observation, in-depth interviews, and documentation. The theoretical framework used in this study refers to the internal control component and fraud triangle theory which includes three elements: pressure, opportunity, and rationalization. The results of the study shed light that income audit plays an active and significant role in ensuring the accuracy of hotel revenue reports through the process of daily transaction verification, system matching, and formal short/over reporting. The four components of internal control have been implemented well, and the three elements of triangle fraud have also been effectively controlled. Based on the 15 observation indicators used, all of them were declared to be implemented, and the effectiveness of internal control reached 100%. This research contributes to hotel management in maintaining an accountable internal control system, as well as providing strategic recommendations for continuous improvement in the implementation of revenue audits.
Accounting Treatment of Happy Hour in Evaluating the Performance of the Food & Beverage Department at Hotel X Ni Kadek Desi Sari; Anak Agung Istri M. Septiviari; I Gusti Ngurah Agung Wiryanata
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.
Digital Transformation of Financial Management through a Web-Based Accounting Information System at the Ratu Bhasma Bangkiang Sidem Tourist Attraction in Babahan Village, Tabanan Regency Made Desmoon Gunawan; Muhammad Rohid Abdur Rohman; Komang Gede Tri Arta Wibawa; Ni Made Sri Rukmiyati; I Wayan Tuwi; Anak Agung Istri M. Septiviari
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 4 No 4 (2026): MEI
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v4i4.1183

Abstract

The increasing need for efficient and transparent financial management has encouraged tourism destinations to adopt digital accounting systems. This study aims to design and implement a web-based accounting information system at the Ratu Bhasma Bangkiang Sidem Tourist Attraction in Babahan Village, Tabanan. The problem identified in this study is that financial record keeping is still conducted manually using handwritten notes and spreadsheet files, resulting in data duplication, recording errors, and delays in financial reporting. This study employs a qualitative descriptive method through observation and interviews with tourism managers and administrative staff. The developed system includes features such as a financial dashboard, transaction input forms, automated income and expense recording, cash balance monitoring, and real-time financial reporting. The system is capable of generating daily transaction reports, monthly income statements, cash flow reports, and printable financial summaries automatically. The implementation results indicate that the system improves the accuracy and efficiency of financial data processing, reduces the risk of human error, accelerates report preparation, and supports more structured, transparent, and accountable financial management at the tourist attraction.
REVITALISASI WARISAN BUDAYA MELALUI KONSEP PARIWISATA BERKELANJUTAN MENARIK MINAT WISATAWAN MILENIAL DI PULAU BALI Nyoman Gede Mas Wiartha; Ni Ketut Mareni; I Md. Sucipta Adnyana; A.A.I.M. Septiviari
Jurnal Cinta Nusantara Vol. 4 No. 3 (2026): Juli-September, Synergy of Research and Community Service for Community Empower
Publisher : CV. Bunda Ratu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63754/jcn.v4i3.216

Abstract

Bali Island faced significant challenges in preserving its local cultural heritage due to the rapid development of mass tourism that shifted sacred ritual functions into commercial attractions. This study aimed to analyze strategies for cultural revitalization through sustainable tourism concepts that appeal to millennial tourists in Bali Island. The research method employed a descriptive qualitative approach using systematic literature review techniques against various recent scientific publications. The results showed that integrating Tri Hita Karana values with millennial tourist preferences formed an effective strategic model for cultural revitalization. Millennial tourists tended to choose authentic experiences, cultural activities, natural attractions, and emotionally meaningful digital content. The implementation of community-based eco-tourism and utilization of digital technology proved effective in attracting millennial attention without disrupting the social-cultural balance of local communities. The study concluded that sustainable tourism designed holistically could serve as a vital instrument for reviving cultural heritage while simultaneously meeting the demands of the millennial tourist market.
Pelestarian Subak dan Pariwisata Budaya Pedesaan Melalui Pemberdayaan Masyarakat Lokal Nyoman Gede Mas Wiartha; Ni Ketut Mareni; I Made Sucipta Adnyana; Anak Agung Istri M. Septiviari
Jurnal Humanitas: Katalisator Perubahan dan Inovator Pendidikan Vol 12 No 3 (2026): September
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jhm.v12i3.36674

Abstract

Subak is an ancient water management system in Bali that is rooted in the Tri Hita Karana philosophy, facing challenges from tourism development and modernization. This study aims to analyze the role of subak as a cultural tourism asset in rural areas and its preservation strategies through local community empowerment. This study uses a qualitative approach of case studies conducted in several subak areas in Bangli and Gianyar Regencies. Data collection was conducted through in-depth interviews, participant observations, and document analysis, involving several key stakeholders including the Subak system, farmers, village officials, and tourism stakeholders. The findings show that subak-based tourism has significant potential but is constrained by weak institutional capacity, limited economic benefits for members, lack of digital promotion, and lack of synergy between religious, agricultural, and tourism functions. Community empowerment is most effective when it is based on a subak customary framework that integrates traditional governance, sustainable agriculture, and culturally sensitive tourism management. This study concludes that the preservation of subak as a cultural tourism asset requires a multi-stakeholder strategy that combines legal protection, capacity building, ecotourism development, youth engagement, and integration into regional tourism planning.
Harmoni Struktur Fungsi Sistem Pariwisata Budaya Bali di Tengah Dinamika Tren Kekinian Nyoman Gede Mas Wiartha; Ni Ketut Mareni; I Made Sucipta Adnyana; Anak Agung Istri M. Septiviari
Jurnal Humanitas: Katalisator Perubahan dan Inovator Pendidikan Vol 12 No 3 (2026): September
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jhm.v12i3.36678

Abstract

Bali's cultural tourism faces a complex paradox amid globalization and digital transformation. On one hand, this sector serves as the economic backbone employing over 60% of the workforce; on the other, massive commercialization threatens cultural integrity and socio-cultural ecosystem sustainability. This study aims to analyze the harmony between structure and function of Bali's cultural tourism system and assess its adaptability level to contemporary dynamics. The approach employed is a qualitative descriptive design using snowball sampling technique. Data were collected from 28 key informants through in-depth interviews, participant observation, and document analysis, covering government officials, cultural leaders, destination managers, subak farmers, MSME tourism actors, academics, and digital nomad communities. Data analysis adopted the interactive model by Miles at al. (2014) with iterative procedures of data reduction, data display, and conclusion drawing. Key findings reveal that the harmony between structure and function remains at a moderate category with a harmony index score of 68.4 out of 100. The spiritual-religious dimension experienced the highest decline (-0.312), while the creative economy dimension showed the most significant positive growth (0.487). Three contemporary trends digital tourism experience, community-based sustainable tourism, and bleisure travel have fundamentally altered the demand landscape. The study concludes that maintaining harmony in Bali's cultural tourism system requires a new paradigm integrating Tri Hita Karana core values preservation with technology-based innovation and community empowerment as the frontline defender.
Co-Authors Christina Susanti Dewa Ayu Rai Sumariati Dewa Gde Ngurah Byomantara I Gusti Ngurah Agung Wiryanata I Gusti Ngurah Agung Wiryanata I Made Sucipta Adnyana I Putu Arnawa I Putu Arnawa I Wayan Tuwi Komang Gede Tri Arta Wibawa Made Darmiati Made Desmoon Gunawan Maswiartha, Nyoman Gede Muhammad Rohid Abdur Rohman Ni Kadek Desi Sari Ni Ketut Mareni Ni Luh Asriani Putri Ni Made Sri Rukmiyati Nyoman Gede Mas Wiartha Titien Damayanti