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All Journal Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Governance, Taxation, and Auditing Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Indonesian Journal of Banking and Financial Technology (FINTECH)
Yusmarisa, Ni Luh Riska
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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ANALISIS PENGENDALIAN INTERNAL SISTEM PEMBELIAN PADA HOTEL DI BALI Purnama, Ni Putu Erika; Yusmarisa, Ni Luh Riska; Wiryanata, I Gusti Ngurah Agung
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 2 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

Sistem pembelian memerlukan pengendalian internal yang baik untuk mengurangi terjadinya kesalahan dan kencurangan dalam suatu perusahaan. Studi terkini ini dilakukan pada Finance Department di salah satu hotel diBali. Studi terkini ini bertujuan untuk mengetahui dan menganalisis pengendalian internal sistem pembelian. Studi terkini ini menggunakan teknik analisis data deskriptit kualitatif dan berfokus pada pengendalian internal sistem pembelian. Data dikumpulkan melalui wawancara, observasi beserta dokumentasi. Studi terkini ini menggunakan konsep pengendalian internal dari Committee of Sponsoring Organization of the Treadway Commission (COSO) yang meliputi Lingkungan Pengendalian (Control Environment), Penilaian Risiko (Risk Assesment), Aktivitas Pengendalian (Control Activities), Informasi dan Komunikas (Information and Communication), dan pemantauan (Monitoring). Hasil Studi terkini ini menunjukan bahwa pengaplikasian pengendalian internal dalam sistem pembelian belum optimal, hal tersebut karena masih terdapat komponen pengendalian internal yang belum dilakukan secara optimal yaitu pada komponen aktivitas pengendalian beserta dengan penafsiran resiko.
Implementing Sustainable Procurement Practices in International Hotel Artini, Ni Komang Maena; Rukmiyati, Ni Made Sri; Yusmarisa, Ni Luh Riska
Indonesian Journal of Banking and Financial Technology Vol. 2 No. 4 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fintech.v2i4.11268

Abstract

This research investigates integrating sustainable procurement practices within international hotel chains, particularly examining their effects on food safety, encountered challenges, stakeholder involvement, and eco-friendly initiatives. It analyzes the impact of sustainable procurement on food quality and safety, highlighting measures undertaken to ensure these standards. The study addresses challenges like balancing quality, cost, and sustainability in food procurement and evaluates hotels' eco-friendly strategies, such as using locally sourced products and effective environmental management. Employing a holistic approach through multiple case studies, the research emphasizes the nexus between food safety and sustainable procurement, offering practical insights for the hospitality industry. The primary principle across international hotel chains is to consider environmental impacts comprehensively in procurement processes, serving as a foundational guideline.
Analysis of PSAP (People Soft Account Payable) Information System in Improving Accountability at Hotel Z WIRAPRADNYA, I Komang Bagus Triyana; YUSMARISA, Ni Luh Riska; MARENI, Ni Ketut
Journal of Governance, Taxation and Auditing Vol. 3 No. 3 (2025): Journal of Governance, Taxation and Auditing (January - March 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1485

Abstract

This study aims to analyze the role of the PSAP (PeopleSoft Account Payable) information system in improving financial management accountability at Hotel Z. Accountability is an important element in organizational governance, particularly in the process of recording and paying company obligations. This study uses a descriptive qualitative approach with a case study method. Data collection techniques were carried out through direct observation, semi-structured interviews with financial staff (Accounts Payable, General Cashier, and Accounts Receivable), and documentation. Data were analyzed using the triangulation method and reviewed using two analytical frameworks, namely accountability indicators (SOP, supervision, responsibility, reporting, evaluation) and the PIECES framework (Performance, Information, Economics, Control, Efficiency, Service). The results of the study indicate that the implementation of PSAP has supported accountability through the presentation of accurate financial data, stricter supervision, and efficiency of the reporting process. However, there are still technical obstacles, such as decreased system performance during high transaction loads, errors at the closing of the accounting period, and user errors that result in duplicate payments. Based on these findings, it is recommended that management improve system capacity, conduct regular training for users, and carry out continuous evaluation to ensure the system runs optimally. This research contributes to strengthening information system-based accounting practices in the hospitality industry, as well as being a reference in decision-making related to accountable and efficient financial management.
Accounting Treatment of Travel Agent Package Revenue at Hotel X PURNAMANTHA , Made Rania; WIRYANATA , IGN Agung; YUSMARISA, Ni Luh Riska
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

The purpose of this study is to determine the accounting treatment for revenue arising from travel agent packages. This study analyzes the process of recognizing, measuring, presenting, and disclosing travel agent package revenue in accordance with PSAK No. 72 of 2020. The research methodology used is a qualitative descriptive approach with a case study at the Conrad Bali Hotel. Data collection techniques were carried out through interviews, observations, and documentation of the Accounts Receivable, Chief Accountant, Income Audit, and Reservation departments. The results show that the Conrad Bali Hotel has implemented revenue accounting treatment systematically and according to standards. Revenue recognition is carried out using the accrual method, revenue measurement is based on the original price of services provided, revenue presentation in the income statement is not specifically separated from other hotel revenue, and disclosures include information regarding the amount of revenue obtained from the sale of the package.
Analysis of Uncollectible Receivables on the Turnover Rate of Receivables at Hotel X WULANDARI , Kadek agustin; SEPTIVIARI, Anak Agung Istri M.; YUSMARISA, Ni Luh Riska
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 find out the extent of the influence of uncollectible receivables on the turnover rate of receivables at Hotel X. Uncollectible receivables arise when customers do not complete payment obligations within the 30-day maturity period. This condition has the potential to reduce liquidity and operational efficiency of the company. This study uses a quantitative descriptive method with secondary data in the form of receivables statements and hotel financial statements for the 2021–2024 period. The analysis is carried out through the calculation of the receivables turnover ratio to assess the effectiveness of receivables management. The results of the study show a significant increase in uncollectible receivables in 2024. The increase has an impact on the decrease in the receivables turnover rate, which reflects the weakening of the effectiveness of receivables management. Thus, it is necessary to control non-collectible receivables more optimally to maintain smooth cash flow and financial performance of hotels.
ANALISIS SISTEM INFORMASI AKUNTANSI DALAM PENYUSUNAN LAPORAN KEUANGAN DI HOTEL XYZ DENGAN METODE PIECES Parwati, Ni Made Diah; Tuwi, I Wayan; Yusmarisa, Ni Luh Riska
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 8 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i8.2121

Abstract

Tujuan dari penelitian ini untuk mengetahui sistem informasi akuntansi dalam penyusunan laporan keuangan pada Hotel XYZ dengan metode PIECES. Menganalisis sistem informasi akuntansi di industri perhotelan dengan metode PIECES (Performance, Information, Economy, Control, Efficiency, dan Service) menjadi kerangka kerja yang komprehensif untuk menganalisis kinerja sistem informasi akuntansi. Penelitian ini menggunakan jenis data deskriptif kuantitatif dan data primer yang dikumpulkan dengan observasi, wawancara dan kuesioner kepada pengguna sistem informasi akuntansi. Analisis perhitungan kuesioner dengan menggunakan skala likert untuk menilai kepuasan pengguna terhadap sistem informasi akuntansi yang digunakan. Hasil penelitian menunjukkan bahwa hasil kuesioner yang memiliki nilai rata-rata keseluruhan 3,56 dimana variabel performance dan service dikategori puas sedangkan empat variabel lainnya yakni information, economic, control dan efficiency masih termasuk dalam kategori cukup puas.
PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP LIKUIDITAS PADA PERUSAHAAN INDUSTRI PARIWISATA DAN REKREASI Junietta, Gusti Ayu; Mareni, Ni Ketut; Yusmarisa, Ni Luh Riska
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 9 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i9.2417

Abstract

Penelitian dilakukan pada perusahaan industri pariwisata dan rekreasi yang terdaftar di Bursa Efek Indonesia yang bertujuan untuk mengetahui pengaruh perputaran kas dan perputaran piutang terhadap likuiditas. Sejumlah 50 perusahaan diperoleh menjadi populasi tetapi tidak semua dijadikan sampel penelitian. Teknik purposive sampling digunakan untuk memilah sampel dan diperoleh sebanyak 29 perusahaan dengan periode tahun 2021-2022. Sumber data yang digunakan berupa data sekunder dan jenis data berupa data kuantitatif yang dikumpulkan melalui observasi non partisipan dan studi dokumentasi. Data dianalisis dengan analisis regresi linier berganda. Hasil menyatakan perputaran kas memiliki pengaruh negatif dan signifikan terhadap likuiditas, perputaran piutang tidak memiliki pengaruh signifikan terhadap likuiditas. Hasil juga menunjukkan bahwa secara simultan perputaran kas dan perputaran piutang memiliki pengaruh signifikan terhadap likuiditas pada perusahaan industri pariwisata dan rekreasi yang terdaftar di Bursa Efek Indonesia. Kemampuan perputaran kas dan perputaran piutang dalam menjelaskan likuiditas yaitu sebanyak 9,8% dan sisanya oleh variabel lain yang tidak dibahas.
Enhancing Hotel Financial Reporting through Accounting Understanding and Information System Utilization: A Case Study of a 5-Star Resort in Bali Ivania, Putu Sita; Yusmarisa, Ni Luh Riska; Mareni, Ni Ketut
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 5 No. 1 (2025): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v5i1.1942

Abstract

The main objective of this paper is to determine the extent to which the financial statements quality within a 5-Star Resort in Bali is influenced by proficiency in accountancy and the employment of accounting information systems. In this investigation, the integrity of financial statements (Y) serves as the outcome variable, while erudition in accountancy (X1) and the application of accounting information systems (X2) function as the explanatory variables. To examine the influence of each explanatory element upon the outcome variable, the study employed a multiple linear regression technique. The individuals comprising the research cohort are personnel from the financial division of a 5-Star Resort in Bali. Saturated sampling was the sample strategy used in this study. All study participants received questionnaires, which served as the primary source of data. Hypothesis testing was performed using SPSS 26.0 for Windows. The results show that both accounting understanding and the utilization of accounting information systems have a positive and significant effect on financial statement quality, both individually and simultaneously. These findings highlight the importance of improving employee competence in accounting and optimizing the effectiveness of accounting information systems to produce reliable and high-quality financial reports. The study implies that strengthening human resource capacity and continuously updating technological systems can enhance financial transparency and accountability in the hospitality industry. In light of these results, management is advised to enhance accounting knowledge and enhance the information system in order to generate financial statements of higher quality.
Financial and non-Financial Performance Analysis for Hotel Sustainability: A Case Study PRAYOGI, I Gusti Bagus Raditya; YUSMARISA, Ni Luh Riska; JATMIKA, Aqmarina Ishmah; ROHMAN, Muhammad Rohid Abdur; PRAMESTI, Ayu Irmma Trisania
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) - In Pre
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i2.1689

Abstract

This study aims to analyze financial ratios to assess the sustainability of PT Eastparc Hotel Tbk. The analysis was carried out by comparing financial statements from 2022 to 2024 using a descriptive quantitative method. The ratios used include liquidity, solvency, and profitability. The results of the analysis showed an increase in the liquidity ratio and a decrease in the solvency ratio, indicating that the financial structure is getting stronger. However, the profitability ratio has decreased from 2022 to 2024, so the efficiency of asset and capital use needs to be improved. In general, the value of the ratio is above the industry standard, indicating stable financial conditions. Based on this, management needs to improve the effectiveness of asset management and profit growth strategies for the company's sustainability. From the non-financial side, the company shows an excellent reputation. The company has shown sustained growth with attention to service quality and strengthening of its financial foundation to achieve sustainability.
Co-Authors Artini, Ni Komang Maena I Gusti Ngurah Agung Wiryanata Ivania, Putu Sita Jatmika, Aqmarina Ishmah Junietta, Gusti Ayu Mareni, Ni Ketut Ni Made Rukmiyati Parwati, Ni Made Diah PRAMESTI, Ayu Irmma Trisania PRAYOGI, I Gusti Bagus Raditya Purnama, Ni Putu Erika PURNAMANTHA , Made Rania ROHMAN, Muhammad Rohid Abdur Septiviari, Anak Agung Istri M. Tuwi, I Wayan WIRAPRADNYA, I Komang Bagus Triyana WIRYANATA , IGN Agung WULANDARI , Kadek agustin