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All Journal Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Pengabdian Kepada Masyarakat MAKARDHI Journal of Islamic Digital Economics and Management
Ni Luh Riska Yusmarisa
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALISIS SISTEM AKUNTANSI PEMBAYARAN UTANG SUPPLIER DI HOTEL X NUSA DUA BALI Ni Komang Candra Widiantari; Titien Damayanti; Ni Luh Riska Yusmarisa
Bridging Journal of Islamic Digital Economics and Management Vol. 1 No. 2 (2024): Maret
Publisher : Al-Shobar Publisher, Yayasan Islam Al-Shobar Rawaurip

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Abstract

Utang timbul dari adanya transaksi pembelian secara kredit. Pihak hotel dalam melakukan kerjasama dengan supplier dalam proses pembelian secara kredit harus dituangkan dalam bentuk surat perjanjian yang mencakup hal-hal seperti kesepakatan harga dan kesepakatan pembayaran utang. Sistem akuntansi pembayaran utang yang baik sangat diperlukan untuk mengurangi risiko terjadinya keterlambatan pembayaran utang. Penelitian ini bertujuan untuk menganalisis bagaimana sistem akuntansi pembayaran utang supplier di Hotel X Nusa Dua Bali. Teknik analisis data yang digunakan dalam penelitian ini adalah deskriptif kualitatif dan menggunakan triangulasi teknik yaitu dengan membandingkan antaradata yang diperoleh melalui wawancara, observasi, dan dokumentasi. Hasil penelitian ini menunjukkan bahwa sistem akuntansi pembayaran utang supplier di Hotel X Nusa Dua Bali belum sepenuhnya berjalan sesuai dengan konsep. Dalam praktiknya, masih terdapat kekurangan yang menyebabkan keterlambatan pembayaran utang, seperti pihak supplier tidak segera melakukan perbaikan invoice dan mengirimkan invoice baru apabila barang yang didatangkan sebelumnya tidak sesuai dengan PO. Selain itu, invoice dan dokumen terkait pembayaran yang seringkali tidak lengkap karena hilang, sehingga pada saat pembuatan voucher payable yang biasanya dilakukan pada saat akhir bulan, memerlukan waktu lebih lama karena harus melengkapi invoice atau dokumen terkait pembayaran yang hilang tersebut.
The Influence of Room Occupancy and Average Daily Rate on the Revenue Per Occupied Room of Hotel X Dharsana, Rachellia; I Putu Arnawa; Ni Luh Riska Yusmarisa
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 3 (2024): July
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i3.1761

Abstract

Revenue per occupied room reflects hotel’s financial performance. Revenue per occupied room is affected by several factors two of them are occupancy rates and average room rates. The revenue per occupied room in hotel x has increased in the past three years but fluctuates every month. This research was conducted to determine the influence of room occupancy and average daily rate on the revenue per occupied room of hotel x. The data collection methods used in this research are interviews, documentation and library studies. The data used in this research is data in 2021-2023. The method of data analysis used in this research were multiple linear which assisted by SPSS series 25 program. The results of this research showed that partially and simultaneously the room occupancy and average daily rate had a positive and significant impact on the hotel's revenue per occupied room. The coefficient determination test showed room occupancy and average room rate had 90,2 per cent influence on hotel’s revenue per occupied room, with the remaining 9,8 per cent being explained by the other variable that was not used in this research.
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 Anak Agung Gede Oka Geria Anak Agung Istri M. Septiviari Christina Susanti Dharsana, Rachellia I Dewa Ayu Rai Sumariati I Gusti Ngurah Agung Wiryanata I Putu Arnawa I Wayan Tuwi Luh Nyoman Tri Lilasari Ni Ketut Mareni Ni Komang Candra Widiantari Ni Made Rukmiyati Titien Damayanti