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All Journal Jurnal Penelitian Agama Hindu JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Governance, Taxation, and Auditing Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Indonesian Journal of Banking and Financial Technology (FINTECH)
Septiviari, Anak Agung Istri M.
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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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.
EFEKTIVITIAS PENGENDALIAN INTERNAL PROCUREMENT DI HOTEL XY JIMBARAN Sawitri, Ni Wayan Devi; Septiviari, Anak Agung Istri M.; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Proses procurement atau pengadaan tidak luput dari adanya tindak kecurangan atau pelaksanaan yang tidak mengikuti standar yang berlaku. Pengendalian internal merupakan cara untuk membantu perusahaan dalam mengurangi terjadinya kecurangan, maka perlu dilaksanakan dengan baik. Pengendalian internal dalam procurement bahan makanan dan minuman untuk dilaksanakan dengan baik dan dilaksanakan secara terus menerus maka dapat mengurangi terjadinya risiko. Penelitian ini memiliki tujuan untuk mengetahui efektivitas pengendalian internal procurement pada bahan makanan dan minuman di Hotel XY Jimbaran. Jenis data yang digunakan dalam penelitian ini yaitu data kualitatif yang dianalisis dengan cara deskriptif kualitatif. Pengumpulan data dilakukan dengan cara wawancara, observasi dan dokumentasi pada kegiatan procurement bahan makanan dan minuman. Hasil penelitian menunjukkan bahwa efektivitas pengendalian internal procurement di Hotel XY Jimbaran sebesar 84%, dimana menunjukkan cukup efektif. Namun terdapat beberapa kelemahan yang ditemukan seperti adanya perangkapan tugas serta pengawasan pada pelaksaan prosedur kerja belum terlaksana dengan maksimal.
Implementation of Hindu Religious Education in Tourism Development Building Local Wisdom and Spirituality Mas Wiartha, Nyoman Gede; Septiviari, Anak Agung Istri M.; Adnyana, I Made Sucipta
Jurnal Penelitian Agama Hindu Vol 9 No 3 (2025)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/jpah.v9i3.4141

Abstract

This study reviews the implementation of Hindu Religious Education in tourism development in Bali with the functionality of local wisdom and spirituality. The rapid growth of the tourism sector in Bali threatens the preservation of local culture and spirituality. This research aims to identify the role of Hindu Religious Education in integrating spiritual and cultural values in tourism management while maintaining a balance between economic aspects and cultural preservation. Through qualitative methods with case studies, data was obtained from in-depth interviews with various related parties. The results of the study show that Hindu Religious Education plays an important role in maintaining and spreading Balinese cultural and spiritual values in the tourism sector. This integration also helps protect sacred places and religious practices from the negative impacts of tourism. However, the main challenge faced is the commercialization of tourism which can come at the expense of the preservation of cultural identity. Thus, tourism management that combines Hindu religious values and local wisdom offers a sustainable model and respects culture. It is important to find a balance between economic development and the preservation of Hindu cultural identity and spirituality in Bali in the long term.
Analysis of the Benefits and Risks of Digital Payments on Cash Receipts at Hotels in Bali Dewi, Ni Luh Gede Sri Mulya; Widawati, Ida Ayu Putri; Septiviari, Anak Agung Istri M.
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.v2i4.11274

Abstract

The use of digital payments in cash receipts at hotels in Bali has increased in the period 2021 to 2023. Cash receipts with digital payments are processed by accounts receivable and income audit. This study aims to determine the benefits and risks of cash receipts via digital payments at Hotel "X". This study uses qualitative descriptive data analysis techniques. The results of this study indicate that the benefits of digital payments provide convenience in the transaction process so that the transaction process can be carried out faster and provide security in the transaction process. The risks arising from digital payments are human error, system errors and double payments.
Implementation of Sustainability Business Practices Based on Tri Hita Karana Values in International Chain Hotels in Bali Wiryanata, I Gusti Ngurah Agung; Susanti, Christina; Sumariati, Dewa Ayu Rai; Septiviari, Anak Agung Istri M.
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 4 No 1 (2025): AGUSTUS
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v4i1.982

Abstract

The purpose of this study is to analyze sustainability business practices based on Tri Hita Karana (THK) in hotels under the auspices of the Marriott international network, namely E Hotel in Ubud, S Hotel in Kuta, W Hotel in Seminyak, TS Hotel in Legian, and TL Hotel in Nusa Dua. This qualitative research uses informants determined by purposive sampling techniques. Interviews, documentation studies, and observation were used in data collection. The data analysis technique used in this study is an interactive model by Miles and Huberman, which consists of data reduction, data presentation, and conclusions. The findings indicate that each hotel adapts Marriott International's sustainability standards aligned with THK's core principles: Parahyangan (harmony with God), Pawongan (harmony among people), and Palemahan (harmony with nature). The hotels participate in activities such as religious engagement, food redistribution, waste segregation, energy conservation, and the use of eco-friendly products. This integration of THK enhances employee engagement, strengthens community relationships, and promotes environmentally responsible practices in the hospitality industry.
Analysis of the Role of Income Audit in Internal Control: Evidence from the Hospitality Sector in Bali Putri, Ni Luh Asriani; Damayanti, Titien; Septiviari, Anak Agung Istri M.
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 4 No 1 (2025): AGUSTUS
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v4i1.1010

Abstract

This study aims to analyze the role of income audit in internal control at Courtyard by Marriott Bali Nusa Dua Resort. The approach used is descriptive qualitative with data collection techniques through observation, in-depth interviews, and documentation. The theoretical framework used in this study refers to the internal control component and fraud triangle theory which includes three elements: pressure, opportunity, and rationalization. The results of the study shed light that income audit plays an active and significant role in ensuring the accuracy of hotel revenue reports through the process of daily transaction verification, system matching, and formal short/over reporting. The four components of internal control have been implemented well, and the three elements of triangle fraud have also been effectively controlled. Based on the 15 observation indicators used, all of them were declared to be implemented, and the effectiveness of internal control reached 100%. This research contributes to hotel management in maintaining an accountable internal control system, as well as providing strategic recommendations for continuous improvement in the implementation of revenue audits.
From Planning to Prevention: Risk Management Strategies in the Pre-Opening Stage of Agrotourism Mareni, Ni Ketut; Septiviari, Anak Agung Istri M.; Rukmiyati, Ni Made Sri; Sumariati, I Dewa Ayu Rai; Arnawa, I Putu
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 3 (2025): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i3.1737

Abstract

This study aims to identify and analyse operational risks during the pre-opening phase of agrotourism destinations in Indonesia and propose effective risk management strategies. The research focuses on understanding the potential risks related to safety, cleanliness, and maintenance that may impact the visitor experience and the overall reputation of the agrotourism site. A qualitative research method was employed, involving direct observations, interviews with stakeholders, and data triangulation to ensure the validity and reliability of the findings. The results highlight several key operational risks, including accidents related to traffic, cleanliness issues such as pest control, and maintenance challenges of ageing infrastructure. These risks pose significant threats to visitors' safety and agrotourism businesses' sustainability. The study recommends implementing enhanced security measures, regular cleanliness maintenance, and a structured approach to infrastructure maintenance to minimise these risks. These strategies are expected to improve service quality, ensure safety, and enhance the competitiveness of agrotourism destinations. The findings contribute to developing a comprehensive risk management framework for agrotourism in the pre-opening phase, offering practical solutions for stakeholders in the industry.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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.
The Role of Income Audit in Internal Control of Food and Beverage Revenue at Hotel XY DIVANDA, Putu Sahra; SEPTIVIARI, Anak Agung Istri M.; SUSANTI, Christina
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the role of Income Audit in strengthening internal control of food and beverage revenue at XY Hotel and examine its relationship with the COSO internal control framework. This study uses qualitative and quantitative approaches with data obtained from primary sources, namely job descriptions and standard operating procedures for Income Audit and also secondary data in the form of interviews and documentation involving Income Audit, Chief Accountant and Restaurant Bar Cashier. Data analysis uses the Miles and Huberman model consisting of data reduction, data presentation and conclusion drawing. The research findings reveal that the implementation of COSO components significantly affects the effectiveness of Income Audit in the revenue cycle, especially in handling transaction processes, as well as in information systems that cause delays in document collection. These results indicate that improvements are needed in document management and control procedures to align with COSO standards and increase the reliability of Income Audit in supporting effective financial governance.
Effectiveness of Internal Control of Supplier Debt Payment at Hotel X ANJANI, Anak Agung Istri Puspita; SEPTIVIARI, Anak Agung Istri M.
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.v4i2.1645

Abstract

This study aims to analyze the effectiveness of supplier debt payments at Hotel X. The method used in this research is descriptive qualitative, which involves direct analysis of field data using relevant theoretical concepts. Data were collected through observation, interviews, and documentation. The internal control framework developed by Mulyadi was employed to analyze the data. The results show that the internal control system for supplier debt payments at the Hotel. Of the four indicators and twelve criteria, only one criterion, job rotation, was not fulfilled. This outcome indicates that most aspects of internal control have been implemented optimally. However, despite being categorized as highly effective, delays in supplier payments still occur. This is primarily due to the fact that the accounts payable section is currently managed by only one staff member, who is fully responsible for all processes, including invoice review, document verification, and payment execution. The effectiveness of internal control over supplier debt payments at Hotel X is very effective. Based on the four indicators with a total of twelve criteria, the overall average score reached 96%, indicating that the internal control system at Hotel X, particularly in the accounts payable section, is categorized as "very effective", as it falls within the effectiveness percentage range of 81%–100%.
Co-Authors Adnyana, I Made Sucipta ANJANI, Anak Agung Istri Puspita Arnawa, I Putu Christina Susanti Damayanti, Titien Dewi, Ni Ketut Santika Dewi, Ni Luh Gede Sri Mulya DIVANDA, Putu Sahra I Gusti Ngurah Agung Wiryanata Mareni, Ni Ketut Mas Wiartha, Nyoman Gede Ni Kadek Septiani Ni Made Rukmiyati Ni Made Sri Rukmiyati, Ni Made Sri Parwati, Ni Made Diah Putri Widawati, Ida Ayu Putri, Ni Luh Asriani Sari, Ni Kadek Desi Sawitri, Ni Wayan Devi SUARSANA, I Putu Eri Sumariati, Dewa Ayu Rai Sumariati, I Dewa Ayu Rai Tuwi, I Wayan WULANDARI , Kadek agustin Yusmarisa, Ni Luh Riska