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All Journal Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Ilmiah Hospitality Management Journal of Islamic Digital Economics and Management Indonesian Journal of Banking and Financial Technology (FINTECH) Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Jurnal Pendidikan dan Sosial Humaniora
I Putu Arnawa
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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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.
IMPLEMENTASI SUSTAINABILITY ACCOUNTING DI HOTEL KAWASAN SEMINYAK BALI I Kadek Anggara Putra; I Putu Arnawa; Ni Made Sri Rukmiyati
Bridging Journal of Islamic Digital Economics and Management Vol. 1 No. 3 (2024): April-Juli
Publisher : Al-Shobar Publisher, Yayasan Islam Al-Shobar Rawaurip

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Abstract

Penelitian ini dilatarbelakangi oleh meningkatnya perhatian terhadap keberlanjutan dalam industri perhotelan dan pentingnya transparansi dalam pelaporan keuangan. Penelitian ini bertujuan untuk mengevaluasi implementasi sustainability accounting di Hotel Kawasan Seminyak Bali. Masalah yang diangkat adalah apakah praktik sustainability accounting telah diterapkan sesuai dengan konsep triple bottom line yang mencakup aspek lingkungan, sosial, dan ekonomi. Penelitian ini dilakukan di Hotel Kawasan Seminyak Bali dengan melibatkan 10 responden dari staf manajemen dan karyawan terkait. Metode yang digunakan adalah deskriptif kualitatif, dengan pengumpulan data melalui wawancara, observasi, dan dokumentasi. Analisis data dilakukan melalui proses reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa implementasi sustainability accounting di Hotel Kawasan Seminyak Bali sudah mencakup ketiga aspek triple bottom line, namun masih terdapat kekurangan dalam hal penyajian dan pengungkapan biaya yang dikeluarkan untuk praktik sustainability accounting. Perusahaan belum sepenuhnya menyajikan dan mengungkapkan biaya tersebut secara sukarela atau terpisah dalam laporan keuangan sesuai dengan ketentuan PSAK No. 1 tahun 2018.
The Importance of Replacement Reserve Supervision in Maintaining Hotel Business Reputation: Pentingnya Pengawasan Replacement Reserve Dalam Menjaga Reputasi Bisnis Hotel I Putu Arnawa; Tuwi, I Wayan; Pua, I Manuel
Jurnal Ilmiah Hospitality Management Vol. 14 No. 2 (2024): June 2024
Publisher : Institut Pariwisata dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22334/jihm.v14i2.284

Abstract

The hotel industry is one of the most important sectors in the global economy as well as in Indonesia's economy. In its operations, hotels require regular maintenance and upkeep to continue functioning effectively. One crucial aspect of hotel maintenance is the replacement reserve. A replacement reserve refers to funds allocated for the replacement and repair of outdated or damaged hotel equipment and facilities. This paper aims to explore the importance of utilizing replacement reserves in the hotel industry. The data collection method used in this study is literature review from various reliable sources, such as academic books, journals, and hospitality industry reports. The findings of the research indicate that the effective use of replacement reserves can offer significant benefits to the hotel industry. In conclusion, replacement reserves play an essential role in maintaining the quality, safety, and reputation of hotels. Therefore, hotels need to give adequate attention to the management of replacement reserves and allocate sufficient funds for the maintenance and replacement of aging or damaged equipment and facilities.
The Influence of Distributive Justice and Moral Obligation on Tax Compliance of Star-rated Hotels in Ubud Area Desak Made Ayu Darmayanti; I Putu Arnawa
Indonesian Journal of Banking and Financial Technology Vol. 3 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fintech.v3i1.12247

Abstract

This study aims to determine the effect of distributive justice and moral obligation on taxpayer compliance of starred hotels in the Ubud area. The sample used was 35 taxpayers of starred hotels in the Ubud area with a saturated sampling method. This study uses quantitative data in the form of primary data. The data collection method uses a questionnaire with a Likert scale. The data analysis technique uses multiple linear regression using the Statistical Package for The Social Sciences (SPSS) version 25 application. The results of this study partially show that distributive justice has a negative effect, Moral obligation has a positive effect on taxpayer compliance of starred hotels in the Ubud area. The results simultaneously show that distributive justice and moral obligation together - together taxpayer compliance of starred hotels in the Ubud area.
Strategi Pemasaran untuk Meningkatkan Occupancy Kamar Hotel di Bali melalui Peningkatan Kapasitas SDM yang Bekerja Ada Online Travel Agent Dadang Hermawan; I Made Darsana; I Gusti Made Sukaarnawa; I Putu Arnawa
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 4 No. 3 (2025): Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v4i3.5087

Abstract

The hotel industry in Bali is facing various challenges that have resulted in low occupancy rates. Some of the main factors contributing to this problem include increasingly fierce competition between hotels, fluctuations in tourist demand due to seasonal and global factors, and the suboptimal utilization of digital marketing channels through Online Travel Agent (OTA) platforms. One of the main causes of this suboptimal utilization of OTAs is the limited capacity of human resources (HR) to effectively manage these platforms. Many HR have not yet mastered digital marketing strategies, are unable to optimally manage hotel listings, and lack the skills to provide superior online customer service. This study aims to formulate an effective marketing strategy by improving HR competency in OTA management. The strategy focuses on digital marketing training, improving customer service quality, and optimizing information and the display of hotel listings on OTA platforms. The method used is a qualitative approach through case studies of several hotels in Bali. Data collection techniques were carried out through in-depth interviews with hotel managers, digital marketing staff, and employees directly involved in OTA management. The results show that improving HR competency through structured training and continuous development has a significant impact on increasing the number of room bookings and occupancy rates. Competent human resources can maximize hotel visibility on OTAs, respond to customer needs more quickly and accurately, and build long-term relationships with them. Integrated marketing strategies with improved human resource quality have proven key to increasing hotel competitiveness, room occupancy, and overall revenue.
Implementasi Manajemen Risiko Pada Account Receivable Di The Westin Resort & Spa Ubud Bali Pande Komang Feby Wahyuni; I Putu Arnawa; Ni Made Sri Rukmiyati
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 4 No. 3 (2025): Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v4i3.5091

Abstract

This study aims to analyze the implementation of risk management in accounts receivable at The Westin Resort & Spa Ubud Bali. Accounts receivable is a crucial component in maintaining the smooth cash flow of the hotel, but it is also highly vulnerable to the risk of bad debts, which can impact the company's financial stability. In daily operations, bad debts, especially from third parties such as travel agents, are one of the main challenges faced by the hotel's finance team. This study uses a qualitative descriptive approach with data collection methods through in-depth interviews with account receivable staff and analysis of documents and accounts receivable reports for 2023–2024. The results show that the hotel has implemented five main stages in the risk management process: risk identification, risk analysis, risk evaluation, risk control, and risk monitoring. The main risks identified are bad debts due to late or inability to pay from travel agents and human error in the administrative process. Technology-based monitoring systems such as Opera System have been used to monitor and record accounts receivable activities routinely. However, this study also identified several weaknesses, such as a lack of formal documentation related to identified risks and a reactive rather than proactive risk management strategy. In conclusion, the implementation of risk management in accounts receivable at The Westin Resort & Spa Ubud Bali has been quite successful. However, improvements are still needed in terms of risk recording, strengthening the documentation system, and providing regular training to relevant staff. With these improvements, accounts receivable management can be more effective and contribute positively to the hotel's overall financial sustainability.
Analisis Peranan Income Audit Pada Pengendalian Internal Di Hotel The Westin Resort & Spa Ubud Bali Pande Made Karina Bimantari; I Putu Arnawa; I Gusti Ngurah Agung Wiryanata
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 4 No. 3 (2025): Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v4i3.5092

Abstract

This study aims to determine the role of income audit in the implementation of internal control at The Westin Resort & Spa Ubud Bali Hotel, specifically in auditing revenues originating from the Food & Beverage department. Income audit is an important process that functions to ensure the accuracy and reliability of daily revenue reports, as well as prevent errors or fraud that can be detrimental to hotel management. This study uses a qualitative descriptive method, with data collection techniques through in-depth interviews with related parties, direct observation of work processes, and documentation of reports and procedures used in the revenue audit process. Data analysis was carried out using the internal control framework according to the Committee of Sponsoring Organizations of the Treadway Commission (COSO) which includes five components, namely: (1) control environment, (2) risk assessment, (3) control activities, (4) information and communication, and (5) monitoring. The results of the study indicate that income audit has a significant role in supervising, verifying, and ensuring that all revenue transactions are recorded correctly based on valid transaction evidence. Income audit also helps detect discrepancies or potential fraud in revenue reporting, thus contributing directly to the effectiveness of internal control. However, several challenges were identified in its implementation, such as a lack of understanding of procedures by some employees and suboptimal coordination between relevant departments. Therefore, improving cross-departmental training and communication is crucial to support the overall effectiveness of the internal control system. This research is expected to provide practical contributions to hotel management in improving revenue audit systems and strengthening internal controls in the competitive and dynamic hospitality industry.
Analisis Efektivitas Pengendalian Internal Pembayaran Utang Supplier di Hotel Courtyard By Marriott Bali Nusa Dua Resort Ni Luh Febri Mahendri; I Putu Arnawa; Ni Made Sri Rukmiyati
Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora Vol. 5 No. 4 (2025): Desember : Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/khatulistiwa.v5i4.7777

Abstract

This study aims to analyze the effectiveness of internal control in the supplier debt payment process at Courtyard by Marriott Bali Nusa Dua Resort Hotel. This research uses a qualitative approach with data collection techniques through observation, interviews, and documentation. The analysis was carried out based on the five components of internal control according to the Committee of Sponsoring Organizations (COSO) framework. The results showed that in general, internal control over supplier debt payments at this hotel was in the highly effective category. Of the 15 criteria analyzed based on the five components of internal control, 14 criteria have been met. 1 unmet criterion comes from the risk assessment component, which shows that there are weaknesses in the consistency of implementing debt payment policies to suppliers. The other four components have met all the indicators set, so in general the internal control system can be categorized as very effective. The system implemented has been supported by clear work procedures and information technology in the procurement and debt payment process. However, weaknesses in the risk assessment aspect need to be followed up immediately so as not to have an impact on delays in payments and deteriorating relationships with suppliers.
Strategi Pengelolaan Food Waste Berbasis Triple Bottom Line untuk Efisiensi Food Cost di Hotel X Anastasia Amanda Ade Pambuyun; I Putu Arnawa; Ni Made Sri Rukmiyati
Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora Vol. 5 No. 4 (2025): Desember : Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/khatulistiwa.v5i4.7779

Abstract

This study aims to analyze the food waste management strategy implemented by Hotel X in an effort to streamline food costs and support sustainability. This study uses a qualitative descriptive approach by involving three key informants from hotel management. Data collection techniques are carried out through in-depth interviews, direct observations in the field, and documentation studies related to kitchen operational processes. Data analysis techniques are carried out based on the Miles & Huberman model which includes data collection, data reduction, data presentation, and conclusion drawn. The results of the study show that Hotel X Bali implements a structured food waste management strategy, namely by planning the purchase of foodstuffs based on the occupancy rate of guests and paying attention to the expiration date using the First In First Out (FIFO) method. The hotel also uses a just-in-time system in the procurement of raw materials to avoid waste and stock buildup. Flexible menu planning strategies and employee training on food waste management also contribute to achieving food cost efficiency. In addition, food waste that is still suitable for consumption is distributed through the food donation program, while other organic waste is processed into compost. The implementation of this strategy has proven effective in reducing the amount of food waste, increasing operational efficiency, and strengthening Hotel X's commitment to sustainability principles based on the Triple Bottom Line approach (economic, environmental, and social). This strategy not only supports corporate social responsibility, but also improves the image and competitiveness of hotels in the eyes of consumers who are increasingly concerned about environmental issues.
Co-Authors Anastasia Amanda Ade Pambuyun Dadang Hermawan Desak Made Ayu Darmayanti Dharsana, Rachellia I Gusti Made Sukaarnawa I Gusti Ngurah Agung Wiryanata I Kadek Anggara Putra I Made Darsana Ni Luh Febri Mahendri Ni Luh Riska Yusmarisa Ni Made Rukmiyati Pande Komang Feby Wahyuni Pande Made Karina Bimantari Pua, I Manuel Tuwi, I Wayan