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All Journal Monex: Journal of Accounting Research Jurnal Ilmiah Edunomika (JIE) Jurnal Pengabdian Kepada Masyarakat MAKARDHI Indonesian Journal of Business Analytics (IJBA) Jurnal Pengabdian Masyarakat Bestari (JPMB) Journal of Governance, Taxation, and Auditing Pariwisata Budaya: Jurnal Ilmiah Pariwisata Agama dan Budaya Guna Sewaka Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) Klabat Accounting Review JURALINUS
Christina Susanti
Politeknik Pariwisata Bali
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Penerapan Manajemen Limbah Makanan di Industri Perhotelan Susanti, Christina; Wiryanata, I Gusti NgurahAgung
Guna Sewaka Vol 3 No 2 (2024)
Publisher : IAHN Gde Pudja Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan penelitian ini adalah untuk mengetahui manajemen limbah makanan di Hotel EH Ubud Bali. Pengumpulan data dengan observasi, wawancara dan dokumentasi dengan narasumber Maintenance and Energy Department, Cost Control, Accountant, Director of Finance dan Food and Beverage Department Manager. Hasil penelitian menunjukan limbah makanan di Hotel EH timbul berdasarkan tiga tahapan yaitu: 1)Pre consume waste menghasilkan limbah pembungkus bahan makanan seperti plastik, botol dan kardus; 2)Past consume waste menghasilkan limbah makan layak konsumsi dan limbah makanan tidak layak konsumsi; dan 3) Packing operasional supplies menghasilkan limbah sisa bahan seperti minyak goreng, plastik dan botol. Manajemen limbah makanan yang dilakukan oleh Hotel EH untuk plastik, botol dan kardus dikumpulkan kemudian dijual ke pihak ketiga untuk diolah kembali. Sisa makanan layak konsumsi disalurkan ke pihak yang membutuhkan bekerjasama dengan Scholar of Sustenance (SOS), sedangkan sisa makanan yang tidak layak dikonsumsi diolah menjadi kompos dengan bekerjasama dengan perusahaan yang dikelola pihak desa. Limbah makanan minyak goreng akan diolah yang selanjutnya diberikan kepada UMKM bekerja sama dengan pihak ketiga.
Penerapan Aplikasi SAKTI dalam Manajemen Keuangan di Perguruan Tinggi Negeri Susanti, Christina
Jurnal Akuntansi Publik Nusantara Vol. 3 No. 1 (2025): Jurnal Akuntansi Publik Nusantara (JURALINUS), Januari - Juni 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v3i1.127

Abstract

The Ministry of Finance of the Republic of Indonesia is at the forefront of developing policies that embrace the principle of e-government, leveraging information technology to streamline financial transactions. One of the key applications in this endeavor is the Sistem Aplikasi Keuangan Level Instansi (SAKTI). This study employs a robust qualitative descriptive data analysis technique, combining field observation, interviews with financial managers as SAKTI users at Poltekpar Bali, and comprehensive literature studies. This multifaceted approach ensures a thorough understanding of the SAKTI application's implementation and effectiveness in financial management. The results of this study show that financial managers at Poltekpar Bali have implemented the SAKTI application well according to laws and regulations. The SAKTI application can create cost efficiency, work effectiveness, transparency, and accountability in agency financial management. The Web-based SAKTI application can be accessed anytime and anywhere. It has an excellent security system with the support of a one-time password system. With the development of increasingly sophisticated technology, it is expected to be a challenge and motivation to develop SAKTI. The quality and competence of human resources in operating SAKTI are also critical and necessary in achieving the successful implementation of SAKTI, so training and socialization related to SAKTI are needed for all work units.
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.
Implementation of Sustainability Business Practices Based on Tri Hita Karana Values in International Chain Hotels in Bali Wiryanata, I Gusti Ngurah Agung; Susanti, Christina; Sumariati, Dewa Ayu Rai; Septiviari, Anak Agung Istri M.
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.
Perancangan Sistem Informasi Akuntansi Hotel Kecil Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah Susanti, Christina
Monex: Journal of Accounting Research Vol 14, No 2 (2025)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v14i2.8927

Abstract

UMKM hotel kecil menghadapi tantangan seperti literasi keuangan, keterbatasan sumber daya manusia, dan tidak adanya sistem pelaporan keuangan yang terstruktur. Isu-isu ini menghambat akses mereka ke pembiayaan formal dan pengambilan keputusan yang efektif. Penelitian ini bertujuan untuk merancang Sistem Informasi Akuntansi (SIA) manual khusus untuk Usaha Mikro, Kecil, dan Menengah (UMKM) hotel kecil dengan memanfaatkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Studi ini mengidentifikasi kesenjangan utama dalam praktik akuntansi saat ini dengan menggunakan pendekatan kualitatif deskriptif, yang mencakup wawancara, observasi, dan analisis dokumentasi pada hotel kecil di Gianyar, Bali. Berdasarkan temuan tersebut, model SIA sederhana telah dikembangkan, terdiri dari modul untuk mencatat pendapatan dan pengeluaran harian, memelihara buku besar, dan menyiapkan laporan keuangan utama yaitu Laporan Laba Rugi, Laporan Posisi Keuangan, dan Catatan Laporan Keuangan. Sistem manual ini dirancang agar praktis, mudah diimplementasikan, dan sesuai dengan SAK EMKM. Hal ini diharapkan akan meingkatkan transparansi, akuntabilitas, dan efektivitas manajemen keuangan UMKM hotel kecil. Penelitian ini diharapkan akan memperkuat kapasitas pelaporan keuangan hotel kecil dan keberlanjutan bisnis dalam sektor perhotelan.
MAPPING SUSTAINABLE SUPPLY CHAIN MANAGEMENT IN HOSPITALITY INDUSTRY – A BIBLIOMETRIC ANALYSIS Susanti, Christina; Lusy
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i2.17460

Abstract

As a vital part of the tourism sector, the hospitality industry plays a significant economic role but also contributes considerably to environmental degradation. Sustainable Supply Chain Management (SSCM) has emerged as a strategic approach to address these ecological impacts while improving operational and economic performance. This study presents a comprehensive bibliometric analysis of the SSCM literature within the hospitality industry from 2015 to 2025, utilizing data extracted from the Scopus database. Using RStudio (Biblioshiny), VOSviewer, and Scopus Analyze. This research identifies publication trends, key contributing authors, prominent journals, countries, and the co-occurrence of keywords to map the intellectual structure of the field. A total of 95 articles were analyzed, revealing an upward trend in SSCM research, particularly following the COVID-19 pandemic. The findings indicate that the field is multidisciplinary, with significant contributions from business, social sciences, and environmental studies. China and Spain are the leading contributor countries, while the most frequently used keywords include "tourism," "sustainability," and "supply chain management." Cluster and thematic analyses revealed five major research themes, and gaps were identified in areas such as expert specialization, case studies, and integrating emerging technologies. The study also proposes future research directions by applying the Resource-Based View and Dynamic Capabilities Theory to examine how internal resources and adaptive capabilities influence sustainable supply chain strategies in the hospitality sector. These insights are valuable for academics, practitioners, and policymakers aiming to shape sustainable practices that align with global development goals.
The Role of Income Audit in Internal Control of Food and Beverage Revenue at Hotel XY DIVANDA, Putu Sahra; SEPTIVIARI, Anak Agung Istri M.; SUSANTI, Christina
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2025): Journal of Governance, Taxation and Auditing (July - September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

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Abstract

This study aims to analyze the role of Income Audit in strengthening internal control of food and beverage revenue at XY Hotel and examine its relationship with the COSO internal control framework. This study uses qualitative and quantitative approaches with data obtained from primary sources, namely job descriptions and standard operating procedures for Income Audit and also secondary data in the form of interviews and documentation involving Income Audit, Chief Accountant and Restaurant Bar Cashier. Data analysis uses the Miles and Huberman model consisting of data reduction, data presentation and conclusion drawing. The research findings reveal that the implementation of COSO components significantly affects the effectiveness of Income Audit in the revenue cycle, especially in handling transaction processes, as well as in information systems that cause delays in document collection. These results indicate that improvements are needed in document management and control procedures to align with COSO standards and increase the reliability of Income Audit in supporting effective financial governance.
Analysis of Internal Control of Debt Payment at Hotel X PUTRI, I Gusti Ayu Deanita; TUWI , I Wayan; SUSANTI , Christina
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2025): Journal of Governance, Taxation and Auditing (July - September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

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Abstract

A good internal control system is required to minimize errors and fraud within a company. This study aims to determine the internal control of debt financing in the Accounts Payable department at Hotel X. Data collection was conducted through observation, interviews, questionnaires, and documentation. The data analysis technique used in this study is descriptive qualitative, by analyzing the implementation of internal control in the Accounts Payable department to determine whether it is in accordance with the five main components of COSO-based internal control. The results of this study indicate that internal control of debt payment at Hotel X Bali is considered very effective based on the Internal Control - Integrated Framework concept from COSO. However, there were still delays in debt payments to suppliers at Hotel X Bali in December 2024, which caused complaints from suppliers and other departments. This indicates that there is still one aspect of control that has not been running optimally, namely, in terms of information delivery and communication between departments. This is what the researcher then provided corrections and suggestions, one of which is to improve communication between units and increase control over staff, especially during the high season.
Analysis Of Accounting Treatment Of Revenue Based On PSAK No. 23 At Eastparc Hotel Charles De Deo Sambi Kaki; Ni Made Dewi Damayanti; Susanti, Christina
Klabat Accounting Review Vol. 6 No. 2 (2025): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v6i2.1361.104-110

Abstract

Revenue is the main element in financial statements that greatly determines the success and sustainability of an entity's operations, especially in hospitality companies such as hotels. In its preparation, revenue recognition and measurement must refer to generally applicable accounting standards so that financial statements can be presented in a reasonable, relevant, and reliable manner. PSAK No. 23 is the main reference in the accounting treatment of revenue, especially in transactions of the sale of goods, services, and the use of assets by other parties. This study aims to analyze the extent to which Eastparc Hotel implements PSAK No. 23 in its 2024 consolidated financial statements. The method used is a qualitative descriptive analysis based on financial statements and notes on financial statements issued by the company. The results of the analysis show that Eastparc Hotel has implemented PSAK No. 23 consistently and in accordance with standards, both in recognition, measurement, recording, reporting, and revenue disclosure. This reflects a high level of compliance with financial accounting standards and transparency in the presentation of information to stakeholders.
The Improvement of Knowledge on the Calculation of Cost of Sale and Selling Price for Accommodation Managers in Tegallalang Village Susanti, Christina; Wiryanata, I.G.N. Agung
Jurnal Pengabdian Masyarakat Bestari Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmb.v3i7.10097

Abstract

This study’s  objective is to evaluate the community service initiatives conducted by Prodi Manajemen Akuntansi Hospitaliti at Politeknik Pariwisata Bali, specifically to determine the effectiveness of the socialization and training activities in enhancing participants' comprehension of cost of sale calculation and selling price for accommodation. The activity held at Tegallalang Village on June 7, 2024, and involved 30 participants who are responsible for managing accommodations in the same village. The study approach employed is quantitative, specifically utilizing the One Group Pretest Posttest research model. This involves posing questions both before and after the training. In addition, the data analyzed using a paired t-test with the use of SPSS software. The statistical tests revealed that this activity had a substantial impact on enhancing the participants' comprehension and proficiency in calculating the cost of commodities and determining selling prices for accommodation.
Co-Authors Anak Agung Gede Oka Geria Anak Agung Istri M. Septiviari Charles De Deo Sambi Kaki DIVANDA, Putu Sahra I Dewa Ayu Rai Sumariati I Gusti Ngurah Agung Wiryanata I Wayan Tuwi Luh Nyoman Tri Lilasari Lusy Ni Ketut Mareni Ni Luh Riska Yusmarisa Ni Made Dewi Damayanti Ni Made Rukmiyati PUTRI, I Gusti Ayu Deanita Septiviari, Anak Agung Istri M. Sumariati, Dewa Ayu Rai TUWI , I Wayan Tuwi, I Wayan Utama, I Wayan Nanda Asa Wijaya, Komang Mahayuni Chikara Wiryanata, I Gusti NgurahAgung Wiryanata, I.G.N. Agung