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All Journal Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Guna Sewaka
Wiryanata, IGN Agung
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Arts Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Perlakuan Akuntansi Beverage Promotion di Hotel WS Tamatompol, Shellina Pratiwi; Wiryanata, IGN Agung
Guna Sewaka Vol 3 No 1 (2024)
Publisher : IAHN Gde Pudja Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53977/jgs.v3i1.1595

Abstract

Beverage promotion adalah salah satu bentuk promosi yang dibuat khusus untuk penjualan beverage (minuman beralkohol) dan bertujuan untuk memikat minat tamu. Penelitian ini bertujuan untuk mengetahui bentuk perlakuan akuntansi beverage promotion yang diterapkan di hotel WS. Penelitian ini menggunakan metode analisis deskriptif kualitatif. Pengumpulan data menggunakan metode observasi, wawancara, serta studi dokumentasi. Dalam hasil penelitian ini menjelaskan bahwa bentuk perlakuan akuntansi beverage promotion di Hotel WS telah sesuai dengan Konsep Penandingan dimana ketika pendapatan dari beverage promotion diakui, maka akan ada biaya yang timbul dan dibebankan pada periode tersebut. Beverage compliment telah dialokasikan sesuai dengan USALI Schedule 7 – Sales & Marketing pada akun Entertainment In-house (Promotion Event). Perlakuan akuntansi beverage promotion telah diterapkan sesuai dengan PSAK No. 1 Tahun 2018 yaitu pengakuan pendapatan dan beban telah dilakukan secara handal, pengukuran pendapatan dan beban telah sesuai dengan nilai wajar, dan pendapatan dan beban beverage promotion telah diakui dan disajikan pada laporan laba rugi dan lampiran.
IMPLEMENTASI TRI KAYA PARISUDHA PADA PENGADAAN BARANG UNTUK PENCEGAHAN FRAUD DI ABC RESORT BALI Priadiarta, Kadek; Wiryanata, IGN Agung; Tuwi, I Wayan
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 10 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i10.3477

Abstract

This study addresses procurement challenges at ABC Resort, Bali, where price and quantity discrepancies remain prevalent alongside a limited understanding of the application of Tri Kaya Parisudha values in fraud prevention. The research aims to analyze the implementation of manacika (right thought), wacika (right speech), and kayika (right action) within the procurement stages involving the user, Purchasing, and Receiving departments. A descriptive qualitative approach was employed, using interviews, observations, and supporting document analysis such as purchase requests, purchase orders, and receiving reports. The findings reveal that Tri Kaya Parisudha plays a significant role in minimizing potential fraud by enhancing accuracy, fostering honest communication, and ensuring compliance with established procedures. Nevertheless, obstacles such as inconsistent verification and interdepartmental distrust remain. The study concludes that strengthening a work culture rooted in Tri Kaya Parisudha and conducting regular training are essential to reinforce integrity and improve the procurement system.
Co-Authors Priadiarta, Kadek Tamatompol, Shellina Pratiwi Tuwi, I Wayan