Article Per Year (5 Year)
p-Index From 2020 - 2025
1.931
P-Index
This Author published in this journals
All Journal Monex: Journal of Accounting Research Prologia Jurnal Ilmiah Edunomika (JIE) Indonesian Journal of Business Analytics (IJBA) Jurnal Pengabdian Masyarakat Bestari (JPMB) Journal of Innovation Research and Knowledge Journal of Governance, Taxation, and Auditing Pariwisata Budaya: Jurnal Ilmiah Pariwisata Agama dan Budaya Guna Sewaka Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) Klabat Accounting Review JURALINUS
Susanti, Christina
Unknown Affiliation
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 13 Documents
Search

 1   2 
Pembentukan Digital Personal Branding di Media Sosial Akun Instagram @Chiquitalimer Susanti, Christina; Paramita, Sinta
Prologia Vol. 8 No. 1 (2024): Prologia
Publisher : Fakultas Ilmu Komunikasi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/pr.v8i1.21608

Abstract

Social media is a place for people to get and convey information, and entertainment, and can even be a place for people to carry out business activities so that it can be said that social media is also a place for both people and an organization or company to build personal branding or self-image. This research examines the account of a content creator on Instagram, namely Chiquita Limer (@chiquitalimer). This research is qualitative using a netnographic method that uses data from a website, namely analysis.io. The primary data of this research is through observation of online data collection. The theories and concepts used in this research are Public Relations, Digital Personal Branding, The Eight Laws of Personal Branding, Digital Content, and New Media. The results of this study are that the personal branding formed by Chiquita Limer is indirectly in accordance with The Eight Laws of Personal Branding and through this research, it can be concluded that everyone with different backgrounds can carry out personal branding and by building it in a strong and appropriate manner, the engagement rate on social media can increase. Media sosial menjadi wadah bagi masyarakat untuk mendapatkan dan menyampaikan informasi, hiburan, bahkan dapat menjadi wadah bagi masyarakat untuk melakukan kegiatan bisnis sehingga dapat dikatakan media sosial juga menjadi wadah baik bagi orang maupun suatu organisasi atau perusahaan untuk membangun personal branding atau citra diri. Penelitian ini meneliti akun seorang konten kreator di Instagram, yaitu Chiquita Limer (@chiquitalimer). Penelitian ini bersifat kualitatif menggunakan metode etnografi yang menggunakan data dari sebuah website, yaitu Analisa.io. Data primer penelitian ini adalah melalui observasi pengumpulan data online. Teori dan konsep yang digunakan dalam penelitian ini adalah public relations, digital personal branding, the eight laws of personal branding, konten digital, dan new media. Hasil dari penelitian ini adalah bahwa personal branding yang dibentuk Chiquita Limer secara tidak langsung sesuai dengan The Eight Laws of Personal Branding dan melalui penelitian ini dapat diambil kesimpulan bahwa semua orang dengan latar belakang yang berbeda dapat melakukan personal branding dan dengan membangunnya secara kuat dan tepat, engagement rate di media sosialnya dapat meningkat.
Penerapan Manajemen Limbah Makanan di Industri Perhotelan Susanti, Christina; Wiryanata, I Gusti NgurahAgung
Guna Sewaka Vol 3 No 2 (2024)
Publisher : IAHN Gde Pudja Mataram

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

Abstract

Tujuan penelitian ini adalah untuk mengetahui manajemen limbah makanan di Hotel EH Ubud Bali. Pengumpulan data dengan observasi, wawancara dan dokumentasi dengan narasumber Maintenance and Energy Department, Cost Control, Accountant, Director of Finance dan Food and Beverage Department Manager. Hasil penelitian menunjukan limbah makanan di Hotel EH timbul berdasarkan tiga tahapan yaitu: 1)Pre consume waste menghasilkan limbah pembungkus bahan makanan seperti plastik, botol dan kardus; 2)Past consume waste menghasilkan limbah makan layak konsumsi dan limbah makanan tidak layak konsumsi; dan 3) Packing operasional supplies menghasilkan limbah sisa bahan seperti minyak goreng, plastik dan botol. Manajemen limbah makanan yang dilakukan oleh Hotel EH untuk plastik, botol dan kardus dikumpulkan kemudian dijual ke pihak ketiga untuk diolah kembali. Sisa makanan layak konsumsi disalurkan ke pihak yang membutuhkan bekerjasama dengan Scholar of Sustenance (SOS), sedangkan sisa makanan yang tidak layak dikonsumsi diolah menjadi kompos dengan bekerjasama dengan perusahaan yang dikelola pihak desa. Limbah makanan minyak goreng akan diolah yang selanjutnya diberikan kepada UMKM bekerja sama dengan pihak ketiga.
PERLINDUNGAN HUKUM BAGI KARYAWAN TERKAIT HAK PESANGON DALAM PERJANJIAN KERJA ATAS PERUSAHAAN YANG DINYATAKAN PAILIT Susanti, Christina; Yuhelson, Yuhelson; Marni Emmy Mustafa
Journal of Innovation Research and Knowledge Vol. 4 No. 10: Maret 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v4i10.9854

Abstract

Article 95 paragraph (1) of Law No. 6 of 2023 states that in the event that a company is declared bankrupt or liquidated based on the provisions of statutory regulations, wages and other rights that have not been received by workers/laborers are debts whose payment takes priority. However, the fact is that often when a company is declared bankrupt, employees do not receive severance pay rights as stated in the employment agreement. The problem formulation in this research is how to regulate and pay employee severance pay rights related to work agreements with companies that are declared bankrupt? And what is the legal protection for employees who do not receive severance pay rights as stipulated in their employment agreement with a company that has been declared bankrupt? The theories used in this research are the agreement theory according to Mariam Darus Badrulzaman and the legal protection theory according to Satjipto Raharjo.The method used in this research is normative juridical research in the form of library legal materials or secondary data with primary, secondary and tertiary sources of legal materials. The research approach used is statutory, conceptual, analytical and case approaches as well as techniques for collecting legal materials by identifying and inventorying positive legal rules, book literature, journals and other sources of legal materials. The analysis technique for legal materials is carried out using systematic legal interpretation, grammar, and analogy construction.The research results show that the arrangement and payment of employee severance pay rights related to work agreements with companies declared bankrupt are in accordance with the provisions of Article 95 paragraph (1) in conjunction with Article 156 paragraph (2) of the Manpower Law as amended by Law no. 6 of 2023 where the right to employee severance pay has a priority position or is often called preferred creditor which should be received in full before the company loses its authority to manage and transfer its assets by the curator. However, in practice, the right to severance pay for employees in companies declared bankrupt is still waived, this is because all assets are managed by separatist creditors as parties who have the authority to execute material collateral. Legal protection for employees who do not receive severance pay rights as stipulated in work agreements with companies declared bankrupt, namely in the form of repressive legal protection in the form of resolving disputes through litigation. In this case, employees who do not receive severance pay have the right to file a lawsuit against the company that has been declared bankrupt through the Commercial Court and take cassation and judicial review to obtain their rights as stipulated in the employment agreement and the provisions of statutory regulations.
Penerapan Aplikasi SAKTI dalam Manajemen Keuangan di Perguruan Tinggi Negeri Susanti, Christina
Jurnal Akuntansi Publik Nusantara Vol. 3 No. 1 (2025): Jurnal Akuntansi Publik Nusantara (JURALINUS), Januari - Juni 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v3i1.127

Abstract

The Ministry of Finance of the Republic of Indonesia is at the forefront of developing policies that embrace the principle of e-government, leveraging information technology to streamline financial transactions. One of the key applications in this endeavor is the Sistem Aplikasi Keuangan Level Instansi (SAKTI). This study employs a robust qualitative descriptive data analysis technique, combining field observation, interviews with financial managers as SAKTI users at Poltekpar Bali, and comprehensive literature studies. This multifaceted approach ensures a thorough understanding of the SAKTI application's implementation and effectiveness in financial management. The results of this study show that financial managers at Poltekpar Bali have implemented the SAKTI application well according to laws and regulations. The SAKTI application can create cost efficiency, work effectiveness, transparency, and accountability in agency financial management. The Web-based SAKTI application can be accessed anytime and anywhere. It has an excellent security system with the support of a one-time password system. With the development of increasingly sophisticated technology, it is expected to be a challenge and motivation to develop SAKTI. The quality and competence of human resources in operating SAKTI are also critical and necessary in achieving the successful implementation of SAKTI, so training and socialization related to SAKTI are needed for all work units.
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 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.
Perancangan Sistem Informasi Akuntansi Hotel Kecil Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah Susanti, Christina
Monex: Journal of Accounting Research Vol 14, No 2 (2025)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v14i2.8927

Abstract

UMKM hotel kecil menghadapi tantangan seperti literasi keuangan, keterbatasan sumber daya manusia, dan tidak adanya sistem pelaporan keuangan yang terstruktur. Isu-isu ini menghambat akses mereka ke pembiayaan formal dan pengambilan keputusan yang efektif. Penelitian ini bertujuan untuk merancang Sistem Informasi Akuntansi (SIA) manual khusus untuk Usaha Mikro, Kecil, dan Menengah (UMKM) hotel kecil dengan memanfaatkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Studi ini mengidentifikasi kesenjangan utama dalam praktik akuntansi saat ini dengan menggunakan pendekatan kualitatif deskriptif, yang mencakup wawancara, observasi, dan analisis dokumentasi pada hotel kecil di Gianyar, Bali. Berdasarkan temuan tersebut, model SIA sederhana telah dikembangkan, terdiri dari modul untuk mencatat pendapatan dan pengeluaran harian, memelihara buku besar, dan menyiapkan laporan keuangan utama yaitu Laporan Laba Rugi, Laporan Posisi Keuangan, dan Catatan Laporan Keuangan. Sistem manual ini dirancang agar praktis, mudah diimplementasikan, dan sesuai dengan SAK EMKM. Hal ini diharapkan akan meingkatkan transparansi, akuntabilitas, dan efektivitas manajemen keuangan UMKM hotel kecil. Penelitian ini diharapkan akan memperkuat kapasitas pelaporan keuangan hotel kecil dan keberlanjutan bisnis dalam sektor perhotelan.
MAPPING SUSTAINABLE SUPPLY CHAIN MANAGEMENT IN HOSPITALITY INDUSTRY – A BIBLIOMETRIC ANALYSIS Susanti, Christina; Lusy
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i2.17460

Abstract

As a vital part of the tourism sector, the hospitality industry plays a significant economic role but also contributes considerably to environmental degradation. Sustainable Supply Chain Management (SSCM) has emerged as a strategic approach to address these ecological impacts while improving operational and economic performance. This study presents a comprehensive bibliometric analysis of the SSCM literature within the hospitality industry from 2015 to 2025, utilizing data extracted from the Scopus database. Using RStudio (Biblioshiny), VOSviewer, and Scopus Analyze. This research identifies publication trends, key contributing authors, prominent journals, countries, and the co-occurrence of keywords to map the intellectual structure of the field. A total of 95 articles were analyzed, revealing an upward trend in SSCM research, particularly following the COVID-19 pandemic. The findings indicate that the field is multidisciplinary, with significant contributions from business, social sciences, and environmental studies. China and Spain are the leading contributor countries, while the most frequently used keywords include "tourism," "sustainability," and "supply chain management." Cluster and thematic analyses revealed five major research themes, and gaps were identified in areas such as expert specialization, case studies, and integrating emerging technologies. The study also proposes future research directions by applying the Resource-Based View and Dynamic Capabilities Theory to examine how internal resources and adaptive capabilities influence sustainable supply chain strategies in the hospitality sector. These insights are valuable for academics, practitioners, and policymakers aiming to shape sustainable practices that align with global development goals.
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.
Analysis Of Accounting Treatment Of Revenue Based On PSAK No. 23 At Eastparc Hotel Charles De Deo Sambi Kaki; Ni Made Dewi Damayanti; Susanti, Christina
Klabat Accounting Review Vol. 6 No. 2 (2025): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v6i2.1361.104-110

Abstract

Revenue is the main element in financial statements that greatly determines the success and sustainability of an entity's operations, especially in hospitality companies such as hotels. In its preparation, revenue recognition and measurement must refer to generally applicable accounting standards so that financial statements can be presented in a reasonable, relevant, and reliable manner. PSAK No. 23 is the main reference in the accounting treatment of revenue, especially in transactions of the sale of goods, services, and the use of assets by other parties. This study aims to analyze the extent to which Eastparc Hotel implements PSAK No. 23 in its 2024 consolidated financial statements. The method used is a qualitative descriptive analysis based on financial statements and notes on financial statements issued by the company. The results of the analysis show that Eastparc Hotel has implemented PSAK No. 23 consistently and in accordance with standards, both in recognition, measurement, recording, reporting, and revenue disclosure. This reflects a high level of compliance with financial accounting standards and transparency in the presentation of information to stakeholders.
Co-Authors Charles De Deo Sambi Kaki DIVANDA, Putu Sahra I Gusti Ngurah Agung Wiryanata Lusy Marni Emmy Mustafa Ni Made Dewi Damayanti Ni Made Rukmiyati Septiviari, Anak Agung Istri M. Sinta Paramita Sumariati, Dewa Ayu Rai Tuwi, I Wayan Utama, I Wayan Nanda Asa Wijaya, Komang Mahayuni Chikara Wiryanata, I Gusti NgurahAgung Wiryanata, I.G.N. Agung Yuhelson Yuhelson