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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 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 Law, Crime, Criminology & Criminal Justice Social Sciences

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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

Abstract

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

Abstract

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.
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 I Wayan Tuwi 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 Wiartha, Nyoman Gede Mas WULANDARI , Kadek agustin Yusmarisa, Ni Luh Riska