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All Journal Journal of Tourism Economics and Policy JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Pusaka : Journal of Tourism, Hospitality, Travel and Business Event Indonesian Journal of Applied and Industrial Sciences (ESA) Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Sumariati, I Dewa Ayu Rai
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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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.
EVALUASI SISTEM INFORMASI AKUNTANSI PENGELUARAN KAS BERBASIS WEBSITE DI HOTEL “X” NUSA DUA Wiradharma, I Komang Mantra; Sumariati, I Dewa Ayu Rai; Yusmarisa, Ni Luh Riska
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

Penelitian ini dilakukan guna diketahuinya implementasi sistem informasi akuntansi pengeluaran kas berbasis website “Project Tree” dalam melakukan proses pengeluaran kas dengan menggunakan metode PIECES di Hotel “X” Nusa Dua. Analisis menggunakan deskriptif kualitatif melalui wawancara dari beberapa narasumber yang dapat mengakses sistem “Project Tree”. Hasil penelitian menunjukan bahwa perusahaan merasa adanya perubahan signifikan yang dirasakan setelah diterapkannya sistem informasi akuntansi “Project Tree” berdasarkan analisis metode PIECES. Berdasarkan segi performa, sistem ini mampu memproses transaksi keuangan dengan cepat dan andal. Segi informasi, sistem ini sudah menghasilkan informasi yang akurat dan relevan, baik dalam penyajian, penyimpanan, serta keamanan laporan. Segi ekonomi, diperlukan biaya sekitar USD 1.000 per tahun, namun perusahaan menilai biaya yang dikeluarkan sebanding dengan kinerja yang dihasilkan. Segi kontrol, sistem ini dirancang dengan keamanan yang ketat, sehingga tidak memungkinkan seseorang tanpa akses yang sah untuk mengakses data di dalam sistem. Segi efisiensi, sistem ini dapat membantu para pengguna menghemat waktu dalam menyelesaikan pekerjaan dengan lebih cepat dan efisien. Segi pelayanan, sistem ini dapat meningkatkan kinerja perusahaan dengan baik dan disesuaikan dengan kebutuhan spesifik hotel, apabila sistem ini bermasalah, maka ada pihak IT dari perusahaan serta company pusat yang akan menanganinya.
Are They Still Traveling to Bali Following The Covid-19 Pandemic? Apakah Wisatawan Masih Melakukan Perjalanan ke Bali Setelah Pandemi Covid-19? Liestiandre, Hanugerah Kristiono; Supratayasa, I Gusti Ngurah Agung; Suasapha, Anom Hery; Sumariati, I Dewa Ayu Rai; Ngelambong, Anderson
Pusaka : Journal of Tourism, Hospitality, Travel and Business Event Vol. 6, No 2 August (2024)
Publisher : Politeknik Pariwisata Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33649/pusaka.v6i2.113

Abstract

The world has been significantly impacted by the COVID-19 epidemic, particularly in the travel and tourism sector. Even after the Covid-19 outbreak stopped, the effects in various forms continued to recur. The market segment is also affected by post-pandemic developments in the tourism industry. Geographically, changes in tourist market sectors might present new perspectives and opportunities or new challenges and risks to a tourism destination if it does not adjust quickly to these changes. This pilot study attempts to identify shifts in traveler market patterns that arise in Bali as a global travel destination following the pandemic. It illustrates how changes in market segments have occurred in this destination through tourist arrival data recorded by the National Statistics Bureau. A quantitative comparison analysis approach to the number of tourist visits reveals that there have been changes in nearly every region. The number of visitors to Bali has changed significantly in each region's tourist-generating countries. This study demonstrates that, due to various circumstances, market segment shifts have happened considerably in practically every region and every country. This study offers a crucial overview for formulating strategies and policies for growing the tourism industry after the COVID-19 outbreak.
Implementation of Sustainable Purchasing at Hotel X WIJAYA, I Kadek Agus Artha; SUMARIATI, I Dewa Ayu Rai; RUKMIATI, Ni Made Sri
Journal of Tourism Economics and Policy Vol. 5 No. 3 (2025): Journal of Tourism Economics and Policy (July - September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v5i3.1544

Abstract

This study aims to analyze the implementation of sustainable purchasing at Hotel X based on the indicators listed in the Marriott International Responsible Sourcing Guide. Along with increasing awareness of sustainability issues and pressure from various stakeholders, the hotel industry is required to adopt environmentally friendly and socially responsible practices, including in the procurement process of goods and services. This study uses a qualitative descriptive approach with data collection techniques through in-depth interviews, direct observation, and internal hotel documentation. The results show that the purchasing department of Hotel X has implemented four of the six main product categories focused on in the Marriott guide, namely animal protein (crate-free pork), bottled water (using recycled glass bottles and gallons), coffee (from suppliers with sustainable agriculture standards), and seafood (from certified suppliers). The other three categories, namely cocoa, sugar, and cage-free chicken eggs, have not been fully implemented due to limited supplies from local suppliers who have not met Marriott International's sustainability standards. These findings indicate that the hotel has demonstrated a strong commitment to environmental sustainability by considering environmental, social, and ethical aspects in the purchasing process. This implementation also reflects the principles of stakeholder theory, where the hotel strives to meet the expectations of stakeholders such as customers, suppliers, communities, and parent companies, and contributes to the achievement of sustainable development goals promoted by Marriott International globally.
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.
ANALISIS EFEKTIVITAS PENGENDALIAN INTERNAL PENERIMAAN KAS ATAS PENJUALAN TUNAI PADA HOTEL “X” Astiti, Ni Made Yuli; Damayanti, Titien; Sumariati, I Dewa Ayu Rai
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 12 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

Penelitian ini bertujuan untuk menganalsis efektivitas pengendalian internal penerimaan atas penerimaan kas di Hotel “X”. Objek dari penelitian ini adalah pengendalian internal terhadap penerimaan kas atas penjualan tunai Hotel “X”. Pengumpulan data dari penelitian ini menggunakan teknik wawancara, observasi dan dokumentasi. Penelitian ini menggunakan pendekatan deskriptif kualitatif, dengan menggunakan konsep dari Mulyadi (2018). Hasil penelitian ini menunjukkan bahwa efektivitas pengendalian internal dalam penerimaan kas atas penjualan tunai di Hotel “X” mencapai skor 79%, yang artinya kurang efektif. Hal ini dikarenakan adanya beberapa poin dari unsur pengendalian internal yang masih belum dilaksanakan dengan baik. Pada unsur sistem wewenang serta prosedur pencatatan dimana memberikan konservasi yang cukup terhadap aset, utang, pendapatan, dan juga beban, serta pada unsur praktek yang sehat di dalam melaksanakan tugasnya dan fungsinya pada setiap unit perlu dilakukannya perbaikan agar pengendalian internal dalam penerimaan kas atas penjualan tunai semakin menjadi lebih baik.
EFEKTIVITAS PENGENDALIAN INTERNAL PENERIMAAN KAS DI HOTEL “X” Pebriana, Made Erika; Sumariati, I Dewa Ayu Rai; Yusmarisa , Ni Luh Riska
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

Abstract

Penelitian ini berjudul efektivitas pengendalian internal penerimaan kas di Hotel “X”. Rumusan masalah dalam penelitian ini adalah bagaimana penerapan unsur pengendalian internal dalam penerimaan kas di Hotel “X”. Tujuan dari penelitian ini untuk menganalisis efektivitas pengendalian internal penerimaan kas di Hotel “X”. Objek penelitian ini adalah pengendalian internal penerimaan kas pada kasir operasional yaitu front office cashier, restaurant & bar cashier dan general cashier. Metode yang penulis gunakan adalah metode pendekatan deskriptif kualitatif dengan menganalisis langsung data yang ada di lapangan dengan konsep yang relevan. Pengumpulan data dilakukan dengan menggunakan metode wawancara, observasi dan dokumentasi. Hasil penelitian ini menunjukkan bahwa, penerapan unsur pengendalian internal dalam penerimaan kas di Hotel “X”, dari segi pembagian struktur organisasi dan pemisahan tugas menunjukan kurang efektif. Hal ini dikarenakan beberapa poin dari unsur pengendalian internal dimana dalam prosedur penerimaan kas kasir operasional melakukan kesalahan saat mengisi informasi yang ada pada form cashier report dan berakibat pembukuan pada cash report menjadi berantakan. Pada unsur yang terkait dengan prosedur pembukuan, praktek yang sehat dan tingkat kecakapan karyawan, penerapannya belum bisa dikatakan efektif dan perlu dilakukan perbaikan.
PENERAPAN PROSEDUR PURCHASING DAN RECEIVING PADA HOTEL BINTANG 5 DI KABUPATEN BADUNG Arista, Komang Cintiya; Sumariati, I Dewa Ayu Rai; Rukmiyati, Ni Made Sri
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

The hotel industry is a sector that provides accommodation, as well as food and beverage services. Hotel management must carefully consider the raw materials used to ensure the quality of the food products offered to guests. The procurement of raw materials used by hotels begins with the inventory of food and beverages, encompassing activities related to the purchasing and receiving of goods. The aim of this research is to examine the implementation of purchasing and receiving procedures at five-star hotels in Badung Regency. This study employs a qualitative descriptive data analysis technique, gathering data through questionnaires distributed to staff members working in the purchasing and receiving departments of five-star hotels in Badung Regency. The findings of this study indicate that there are variations in the implementation of purchasing and receiving procedures among five-star hotels in Badung Regency. Additionally, the study reveals innovations in the supplier selection process, as several five-star hotels in Badung Regency have begun to implement sustainability purchasing and cluster purchasing in recent years. This study does not provide a detailed discussion of sustainability purchasing and cluster purchasing, thereby presenting an opportunity for future research to explore these topics further.
Food Cost Control Strategy at Hyatt Regency Bali Krisnayana, Gusti Ngurah Oka; Sumariati, I Dewa Ayu Rai; Mareni, Ni Ketut
Indonesian Journal of Applied and Industrial Sciences (ESA) Vol. 3 No. 5 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/esa.v3i5.11275

Abstract

This study was conducted to determine the causes of deviations in actual food costs from standard food costs set by management and food cost control strategies at Hyatt Regency Bali. This study uses primary and secondary data in the form of documentation and interviews with the cost control, purchasing and receiving departments. As for data analysis techniques, this study uses qualitative descriptive analysis techniques by comparing interview data between informants and the theory used. The results of this study indicate that there is a difference between standard food costs and actual food costs of 4% which is caused by suboptimal food purchasing and receiving procedures. The results of this study state that the food procurement procedure has been running, but when purchasing or receiving food in large quantities, the purchasing and receiving parties tend to pay less attention to the procedures set by the company, such as the purchasing department does not apply standard purchase specifications when making urgent food purchases, the receiving department tends to trust suppliers to calculate and weigh incoming goods themselves when goods arrive in large quantities.
Implementation of Sustainable Procurement in Purchasing at Hotel X Dewi, Ni Putu Eka Amaylia Kusuma; Sumariati, I Dewa Ayu Rai; Lilasari, Luh Nyoman Tri
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 4 No 2 (2025): NOVEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v4i2.1050

Abstract

Consumer demand for environmentally friendly practices is pushing hotels to change. Hotel X has implemented an ESG Policy, prioritizing sustainable procurement. This means focusing on local and environmentally certified suppliers instead of just cost and quality. However, transitioning to this model presents challenges. Therefore, this study aims to examine the implementation of sustainable procurement within the purchasing department at Hotel X. This study utilizes a qualitative descriptive method by engaging two selected informants. The data analysis technique consisted of several stages: data collection, data reduction, data presentation, and conclusion drawing. The data were obtained through a combination of interviews, observations, and document analysis. The results indicate that four out of six principles of the Environmental Social Governance (ESG) Policy in the area of materials sourcing and efficiency have been successfully implemented. The remaining two principles have not been fully implemented due to several challenges. These challenges include phased implementation, limited availability of certified local suppliers, low supplier awareness, and difficulties in sourcing renewable raw materials that meet the hotel’s operational needs. These findings provide significant contributions to the development of sustainable procurement practices in the hospitality sector and open up opportunities for broader application across other industries. Organizations can formulate more targeted and effective strategies to facilitate the implementation of sustainable procurement, which in turn contributes to improving the hotel's reputation, increasing customer satisfaction, and promoting environmental sustainability.
Co-Authors Anom Hery Suasapha Arista, Komang Cintiya Arnawa, I Putu Astiti, Ni Made Yuli Damayanti, Titien Dewi, Ni Putu Eka Amaylia Kusuma I Gusti Ngurah Agung Suprastayasa Krisnayana, Gusti Ngurah Oka Kristiono Liestiandre, Hanugerah Lilasari, Luh Nyoman Tri Mareni, Ni Ketut Ngelambong, Anderson Ni Luh Riska Yusmarisa Ni Made Rukmiyati Parwati, Ni Made Diah Pebriana, Made Erika RUKMIATI, Ni Made Sri Septiviari, Anak Agung Istri M. Tuwi, I Wayan WIJAYA, I Kadek Agus Artha Wiradharma, I Komang Mantra Yusmarisa , Ni Luh Riska