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ANALISIS EFEKTIVITAS PENGENDALIAN INTERN PROSEDUR PENGELUARAN KAS KECIL (PETTY CASH) DI HOTEL XYZ Dewi, Ni Ketut Santika; Septiviari, Anak Agung Istri M.; Arnawa, I Putu
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 12 (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.v2i12.3259

Usaha pariwisata berbasis hotel, khususnya di Hotel XYZ, menghadapi tantangan signifikan terkait pengelolaan kas kecil. Meskipun hotel ini mengalami pertumbuhan pesat dan banyak diminati wisatawan, terdapat masalah dalam pengendalian intern pengeluaran kas kecil yang berdampak pada efisiensi operasional. Penelitian ini bertujuan untuk menganalisis efektivitas pengendalian intern pengeluaran kas kecil di Hotel XYZ serta mengidentifikasi kelemahan dalam prosedur yang ada. Penelitian menggunakan pendekatan kualitatif dengan teknik observasi, wawancara, dan studi dokumentasi. Penelitian dilakukan di bagian finance department, khususnya General Cashier, untuk mengamati dan mengevaluasi proses pengeluaran kas kecil. Data dikumpulkan melalui wawancara mendalam dengan staff terkait serta analisis dokumen yang berhubungan dengan prosedur pengeluaran dan pengisian kembali kas kecil. Teknik analisis data meliputi pengumpulan, reduksi, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa pengendalian intern pengeluaran kas kecil di Hotel XYZ belum optimal. Terdapat kelemahan dalam pemisahan tugas antara General Cashier dan Account Payable, serta kekurangan dalam penerapan standar prosedur. Hal ini mengakibatkan kesalahan dalam pengeluaran kas kecil dan ketidakakuratan dalam laporan keuangan. Penelitian ini merekomendasikan perbaikan dalam pemisahan tugas dan penegakan prosedur pengendalian untuk meningkatkan efektivitas pengelolaan kas kecil. Dengan menerapkan saran-saran ini, diharapkan Hotel XYZ dapat mengurangi risiko operasional dan meningkatkan kualitas pengelolaan keuangan serta operasional secara keseluruhan. Penelitian ini juga menyarankan penelitian lanjutan untuk memperluas kajian tentang pengendalian intern di sektor perhotelan.

Accounting Treatment of Happy Hour in Evaluating the Performance of the Food & Beverage Department at Hotel X Sari, Ni Kadek Desi; Septiviari, Anak Agung Istri M.; Wiryanata, I Gusti Ngurah Agung
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.v4i1.1014

This study discusses the accounting treatment of the happy hour program in assessing the performance of the Food & Beverage Department at Hotel X. Happy hour is a marketing tactic that aims to increase beverage sales during off-peak hours by offering special promotions, such as buy 1 get 1 free. The research method uses a descriptive qualitative approach with data collection through interviews, observations, and documentation studies and utilizes secondary data sources and primary data. The results showed that the accounting treatment of happy hour program revenue is recorded in the other expense account in the Sales & Marketing department, in accordance with PSAK No. 72 of 2020 and USALI Schedule 7 - Sales & Marketing. Revenue is measured based on predetermined menu prices, as well as market and competitor survey analysis. Presentation is presented in the income statement, and disclosure of this program revenue is disclosed in the notes to the financial statements. The happy hour program has a positive operational impact on the performance of the Food & Beverage department in terms of cost efficiency, sales volume, and service quality.

Analisis Prosedur Pembayaran Utang Supplier di Hotel X Septiani, Ni Kadek; Widawati, Ida Ayu Putri; Septiviari, Anak Agung Istri M.
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i3.868

The purpose of this research is to determine the procedure for paying supplier debts on accounts payable for the period January-December 2023 at Hotel X. The data analysis technique used in this research is descriptive qualitative based on data collection from interviews and observations. This research was motivated by the delay in payment of debts to suppliers. The research conducted at Hotel X revealed that delays in debt payments were caused by the fact that the procedures for paying debts to suppliers at Hotel X were not implemented according to the concept. The receiving department does not provide a received stamp on the invoice, there is a price adjustment on the invoice so the payable account cannot record the invoice. There is no cost controller, so no one checks the documents before they are submitted to the accounts payable department. The Accounts Payable section delays several tasks, such as not completing supporting documents when recording debts. The cashier's department is not involved in making payments to suppliers, so the accounts payable department has more responsibility. This research helps to provide management with suggestions and solutions to minimise the problems and impacts that occur so that objectives can be achieved.

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

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

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.

Accounting Treatment of Happy Hour in Evaluating the Performance of the Food & Beverage Department at Hotel X Sari, Ni Kadek Desi; Septiviari, Anak Agung Istri M.; Wiryanata, I Gusti Ngurah Agung
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.v4i1.1014

This study discusses the accounting treatment of the happy hour program in assessing the performance of the Food & Beverage Department at Hotel X. Happy hour is a marketing tactic that aims to increase beverage sales during off-peak hours by offering special promotions, such as buy 1 get 1 free. The research method uses a descriptive qualitative approach with data collection through interviews, observations, and documentation studies and utilizes secondary data sources and primary data. The results showed that the accounting treatment of happy hour program revenue is recorded in the other expense account in the Sales & Marketing department, in accordance with PSAK No. 72 of 2020 and USALI Schedule 7 - Sales & Marketing. Revenue is measured based on predetermined menu prices, as well as market and competitor survey analysis. Presentation is presented in the income statement, and disclosure of this program revenue is disclosed in the notes to the financial statements. The happy hour program has a positive operational impact on the performance of the Food & Beverage department in terms of cost efficiency, sales volume, and service quality.

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