Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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This Author published in this journals
All Journal International Journal of Travel, Hospitality and Events Journal of Social Service and Empowerment
Yuni Deviyanti
Politeknik Sahid
Humanities Decision Sciences, Operations Research & Management Education Languange, Linguistic, Communication & Media Social Sciences Transportation Other

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Pendampingan Pembuatan Legalitas Usaha dan Pemasaran Digital Guesthouse Di Wisata Tematik Mulyaharja Yulianti; FX Setiyo Wibowo; Anik Yuniati; Ria Aryani; Yuni Deviyanti
Journal of Social Service and Empowerment Vol. 3 No. 2 (2026): Journal of Social Service and Empowerment (JOSSE)
Publisher : Politeknik Sahid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56743/josse.v3i2.864

Abstract

Rendahnya tingkat hunian (occupancy rate) guesthouse di sekitar Kawasan Wisata Tematik AEWO Mulyaharja, Bogor, menjadi masalah utama meskipun kunjungan wisatawan reguler harian selalu ramai. Wisatawan umumnya tidak mengetahui keberadaan penginapan lokal tersebut akibat keterbatasan pemasaran yang masih konvensional. Pentingnya topik pengabdian masyarakat ini terletak pada upaya pengentasan masalah tersebut melalui pemanfaatan ekosistem digital untuk mendongkrak perekonomian warga. Kegiatan ini bertujuan memberikan edukasi legalitas usaha dan pemasaran digital, memfasilitasi pembuatan NPWP dan Nomor Induk Berusaha (NIB) via sistem Online Single Submission (OSS), serta mendampingi pendaftaran akun pada platform Online Travel Agent (OTA) seperti OYO. Metode yang diterapkan adalah pelatihan dan pendampingan langsung (action learning) dengan kombinasi demonstrasi visual menggunakan media TV dan bimbingan intensif secara personal (one-on-one mentoring). Hasil kegiatan menunjukkan bahwa pemahaman aspek digitalisasi berhasil diperkenalkan kepada 30 pelaku UMKM. Namun, indikator keberhasilan baru mencapai tahap registrasi awal. Hanya 2 dari 30 peserta yang menyelesaikan pendaftaran hingga final akibat kendala infrastruktur digital (sinyal dan kuota internet) serta hambatan psikologis berupa ketakutan warga terhadap beban pajak pasca-pembuatan NPWP. Sebagai solusi jangka pendek, tim memberikan akses internet (sharing wifi) dan edukasi persuasif regulasi pajak. Kesimpulannya, pengabdian ini krusial sebagai fondasi awal digitalisasi, namun memerlukan sarana internet yang memadai serta pendampingan berkelanjutan secara door-to-door untuk memastikan seluruh pelaku usaha sukses terintegrasi di platform OTA.
Accounting Visibility: How Accounting-Based Controls Become Consequential in Hotel Operations Admita; Yuni Deviyanti
International Journal of Travel, Hospitality and Events Vol. 5 No. 3 (2026): International Journal of Travel, Hospitality and Events
Publisher : The Postgraduate School of Tourism Sahid Polytechnic

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56743/ijothe.v5i3.898

Abstract

This study examines how accounting-based controls become consequential in hotel operations by explaining how their enabling and constraining effects emerge through accounting visibility and its situated enactment. An interpretive qualitative multiple-case study was conducted across six hotels in Indonesia, involving 25 participants across finance and operational functions. Data were collected through semi-structured interviews, supplemented by organizational documents and observations, and analyzed through an abductive interpretive process following the principles of the Gioia methodology. The findings show that accounting-based control arrangements generate accounting visibility by making operational conditions, resource use, performance outcomes, and deviations available for organizational attention. However, visibility does not produce effects automatically. Organizational actors interpret accounting representations in relation to operational circumstances, negotiate their meaning through explanation and justification, and use interpretive space to respond to visible conditions. Accounting visibility can therefore support operational coordination, shared understanding, and contextual adaptation while simultaneously increasing evaluation exposure, accountability pressure, and defensive or delayed responses. The same accounting visibility can thus generate enabling and constraining effects within similar control arrangements. The study conceptualizes accounting visibility as the mechanism through which formal accounting-based controls become consequential, showing that control effects emerge not primarily from formal design but from how organizational actors interpret, negotiate, and mobilize what accounting makes visible. This mechanism is particularly salient in hospitality, where operational uncertainty, cross-functional interdependence, and immediate service demands make accounting visibility dependent on contextual interpretation and negotiated response.
Co-Authors Admita Anik Yuniati FX Setiyo Wibowo Ria Aryani Yulianti