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IMPLEMENTATION OF A MACRO EXCEL-BASED ACCOUNTING INFORMATION SYSTEM FOR HOMESTAYS IN UNDISAN TOURISM VILLAGE BANGLI REGENCY Parwati, Ni Made Diah; Rukmiyati, Ni Made Sri; Tuwi, I Wayan; Septiviari, Anak Agung Istri M.; Sumariati, I Dewa Ayu Rai
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 3 No. 4 (2024): AUGUST
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v3i4.1271

Abstract

This research explores the development of an accounting information system application tailored for homestays, focusing on using Macro Excel. Through field research methods, this research shows that the development of this application can overcome the problems of manual practice in recording petty cash in the Undisan Bangli Tourism Village. Macro Excel was chosen as a solution to increase the efficiency and accuracy of homestay financial administration. The positive contribution can be seen in the ease and reliability of preparing petty cash financial reports and the efficiency of time and energy for homestay managers. Suggestions for future research include further testing of this application in various usage scenarios, integration of additional features, and expansion of the research to other locations. Hopefully, this research can become a basis for further innovation in modern and technology-based homestay management.
ANALISIS PENGENDALIAN INTERNAL PIUTANG TRAVEL AGENT DI HOTEL XYZ SEMINYAK Swaradewi, Ni Made Ayuasti Asa; Arnawa, I Putu; Tuwi, I Wayan
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

Tujuan penelitian ini untuk mengetahui sistem internal control piutang travel agent di Hotel XYZ Seminyak. Penelitian ini menggunakan teknik analisis data deskriptif kualitatif dengan teknik pengumpulan data yaitu dokumentasi dan wawancara terstruktur yang dilakukan pada unit terkait. Pada tahun 2023 ditemukan adanya piutang yang mengendap melebihi 30 hari sehingga menunjukan terjadinya penyimpangan terhadap standar pengumpulan piutang yang ditetapkan hotel. Internal control yang dilakukan masih belum maksimal pada beberapa sub-komponen dari desain kerangka kerja COSO (Committee of Sponsoring Organizations of the Treadway Commission) yang terdiri dari Lingkungan Pengendalian, Penaksiran Risiko, Aktivitas Pengendalian, Pemantauan, Informasi dan Komunikasi. Dari lima komponen tersebut terdapat tiga komponen yang belum dilakukan secara maksimal yaitu penaksiran risiko dan aktivitas pengendalian.
KUALITAS SUSTAINABILITY REPORTING PADA INTERNATIONAL HOTEL CHAINS (STUDI KASUS MARRIOT INTERNATIONAL) Wijaya, Putu Yossi; Rukmiyati, Ni Made Sri; Tuwi, I Wayan
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

Laporan keberlanjutan semakin penting karena meningkatnya kesadaran akan praktik bisnis yang bertanggung jawab. Penelitian ini bertujuan untuk mengevaluasi kualitas laporan keberlanjutan (sustainability reporting) pada jaringan hotel internasional, dengan fokus studi kasus pada Marriott International. Permasalahan utama yang diangkat adalah adanya perbedaan standar dan praktik dalam penyusunan laporan keberlanjutan, yang berpotensi mempengaruhi transparansi dan akuntabilitas perusahaan. Tujuan penelitian ini adalah untuk menganalisis sejauh mana Marriott International memenuhi standar global dalam penyusunan laporan keberlanjutan dan bagaimana hal tersebut dapat meningkatkan kepercayaan pemangku kepentingan. Metode penelitian yang digunakan adalah analisis kualitatif, dimana data primer diperoleh dari laporan keberlanjutan Marriott International selama lima tahun terakhir. Data sekunder berupa literatur dari internet mengenai annual report Marriot International yang digunakan sebagai acuan. Pendekatan ini memungkinkan peneliti untuk mengidentifikasi dan membandingkan elemen-elemen penting dalam laporan keberlanjutan Marriott dengan standar yang telah ditetapkan secara internasional. Hasil penelitian menunjukkan bahwa Marriott International telah mengambil langkah signifikan dalam meningkatkan kualitas laporan keberlanjutannya. Laporan mereka secara umum memenuhi standar ESE, namun masih terdapat beberapa area yang memerlukan perbaikan, seperti pengungkapan lebih mendetail terkait dampak lingkungan dan sosial. Peningkatan ini diharapkan dapat meningkatkan transparansi dan akuntabilitas Marriott International, serta memperkuat hubungan dengan pemangku kepentingan.
IMPLEMENTASI PENYIMPANAN BAHAN MAKANAN DAN MINUMAN PADA HOTEL BINTANG 5 DI KABUPATEN BADUNG Yulanda, I Gusti Ayu Vinka; Tuwi, I Wayan; Mareni, Ni Ketut
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

Storage is one process of procurement of goods that has an important role, namely maintaining the quantity and quality of foods and beverages in the storage room in order to reduce the risk of damage and prevent waste. This research was conducted in 5-star hotels in South Kuta District Badung Regency. This research aims to find out and compare the implementation of food and beverage storage in 5-star hotels in South Kuta District Badung Regency with the concept. The type of data used in this research is qualitative data with data analysis techniques, namely qualitative descriptive. The technique of data collection is through questionnaires. The result of this research show that in the storage of foods, there are still indicators that have not been fully implemented according to the concept, namely temperature, cleanliness, location of storage rooms, and date and price labels. Meanwhile, in the storage of beverage, there are temperature indicator that have not been fully implemented according to the concept.
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.
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 Procurement with Just in Time Method at the Stones Legian Bali Autograph Collection Hotels Putri, Komang Ayu Trichia Maharani; Wiryanata, Wiryanata; Tuwi, I Wayan
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.v2i4.11264

Abstract

his study aims to determine the implementation of procurement with the just in time method in one of the hotels in Bali, namely The Stones Legian Bali Autograph Collection Hotels. The research method is descriptive qualitative using the stages of data reduction, data presentation and drawing conclusions. Data collection was carried out by interviews, documentation, and observation. The results of the study indicate that there are three stages of procurement of goods, in accordance with Wicaksono's theory, namely the purchasing stage there are users, culinary admins, executive sous chefs and purchasing who play a role in processing goods until the supplier receives the order. The second stage is receiving in the process of receiving goods. In the last stage, namely the storage and release of goods, at this stage the goods can be processed by each user outlet.
Comprehensive Analysis of Financial Performance at PT Jakarta International Hotels & Development TBK Periode 2021-2023 Sanjaya, I Ketut Raditya; Arwana, I Putu; Tuwi, I Wayan
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.v2i4.11271

Abstract

This research analyzes the financial performance of PT Jakarta International Hotels & Development Tbk from 2021 to 2023 using financial ratios to comprehensively evaluate financial conditions. Qualitative methodology and descriptive techniques are used. The research results show that the liquidity ratio has increased, reflecting the company's ability to manage assets and liabilities well. The solvency ratio shows a decline, indicating a solid and solvable financial condition. Activity ratios indicate high operational efficiency with fast turnaround. Profitability ratios show significant recovery after losses in 2021 due to the Covid-19 pandemic. This research provides insight into the company's financial condition and emphasizes the importance of sustainable financial monitoring and strategic management for long-term growth in the hotel industry.
TINGKAT EFEKTIFITAS DAN EFISIENSI SISTEM PEMBAYARAN TIKET NON TUNAI DALAM MENEKAN RESIKO KECURANGAN: STUDI KASUS DI KEBUN RAYA BALI Tuwi, I Wayan; Ketut Mareni, Ni; Ayu Rai Sumariati, Dewa; Arnawa, I Putu
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 9 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i9.3433

Abstract

Digitizing public payment systems is a strategy to increase transparency and accountability in tourism services. This study evaluates the effectiveness and efficiency of cashless ticketing in reducing fraud risks at the Bali Botanic Gardens, Tabanan, using a quantitative approach with SEM-PLS. Data were collected from operational staff, management, and visitors, and tested for validity and reliability. The results indicate that cashless transactions play a significant role in reducing fraud opportunities through real-time recording, reduced manual intervention, and integrated financial reporting. Effectiveness is reflected in faster transactions, price transparency, and digital receipts, while efficiency is reflected in reduced administrative burdens, elimination of manual records, and optimization of human resources. Minimizing cash handling also strengthens audits and enhances institutional credibility. Statistical analysis revealed that 92.7% of the variability in fraud risk is influenced by effectiveness, efficiency, and operational conditions. QRIS, e-wallets, and mobile applications provide user-friendly solutions that also maintain financial integrity. Cashless systems are not simply technological innovations but part of structural reforms towards modern and accountable financial governance at tourist destinations.
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.