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All Journal Jurnal Kepariwisataan Journal of Tourism Economics and Policy Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Pengabdian Kepada Masyarakat MAKARDHI Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Pusaka : Journal of Tourism, Hospitality, Travel and Business Event Journal of Governance, Taxation, and Auditing Indonesian Journal of Applied and Industrial Sciences (ESA) Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Analisa: Jurnal Manajemen dan Akuntansi Jurnal Akademisi Vokasi Jurnal Ekonomi, Manajemen, Akuntansi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Dewa Ayu Rai Sumariati
Politeknik Pariwisata Bali
Agriculture, Biological Sciences & Forestry Arts 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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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.
Penguatan Kapasitas Keuangan UMKM Wisata: Pendampingan untuk Usaha Silver, Cycling dan Tubing di Desa Celuk Ni Made Sri Rukmiyati; I Wayan Tuwi; Ni Ketut Mareni; I Dewa Ayu Rai Sumariati; Anak Agung Istri M. Septiviari; I Gusti Ngurah Agung Wiryanata; Ni Luh Riska Yusmarisa; Luh Nyoman Tri Lilasari; Christina Susanti; Anak Agung Gede Oka Geria
Jurnal Pengabdian Kepada Masyarakat Makardhi Vol. 5 No. 2 (2025): Jurnal Pengabdian Kepada Masyarakat MAKARDHI
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Pariwisata Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52352/makardhi.v5i2.1942

Abstract

Tourism villages offer a strategic approach to local economic development and cultural preservation. Celuk Village in Gianyar, Bali, is known for its silver craftsmanship and educational tourism activities. However, the sustainability of its tourism enterprises relies heavily on sound financial management. This community engagement initiative aimed to strengthen financial literacy and practices among local business actors—Silver Class workshops, tubing operators, restaurants, and village-owned enterprises (BUMDes)—through training, mentoring, and participatory evaluation. The results indicate improved participant understanding of financial recording, budgeting, and cash flow management. Questionnaire evaluations revealed high satisfaction levels (average score of 4.21 out of 5), with activity relevance and facilitator quality receiving the highest marks. This initiative demonstrates that strengthening financial governance is a strategic pathway toward empowering and sustaining tourism villages.
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.
Implementasi Cluster Discount Di Hotel X Natasha Lyanti Handoyo; Dewa Ayu Rai Sumariati; Ni Ketut Mareni
JURNAL AKADEMISI VOKASI Vol 3 No 1 (2024): Jurnal Akademisi Vokasi
Publisher : Pusat Penelitian dan Pengabdian Politeknik eLBajo Commodus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63604/javok.v3i1.111

Abstract

The cluster discount program is implemented in all hotels under X International management to improve efficiency and profitability. This research aims to understand how the cluster discount is implemented at Hotel X. This study uses qualitative descriptive data analysis techniques. The data analysis process includes data collection, data reduction, data presentation, and drawing conclusions. Data were collected through interviews, observations, and documentation. The research results show that implementing the cluster discount program positively impacts reducing procurement costs, improving the efficiency of the procurement process, and better cost control. However, the program also has drawbacks, such as dependency on suppliers and implementation complexity. Recommendations for improvement include diversifying suppliers, increasing implementation efficiency, and strengthening control and supervision.The cluster discount program is an effective strategy to improve hotel efficiency and profitability. Further research is needed to evaluate the program's effectiveness in more detail and to optimize the process of selecting cluster areas and suppliers
Food Procurement Strategy During the Low Season at the Como Uma Ubud Hotel Yanti, Ni Kadek Meira Yanti; Sumariati, I Dewa Ayu Rai; Lilasari, Luh Nyoman Tri
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)-In Progress
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i4.1973

Abstract

This study aims to analyze food procurement strategies during the low season at Hotel COMO Uma Ubud. The low season is a period of low occupancy rates, which leads to a decrease in food demand, thereby increasing the risk of stockpiling and spoilage in the warehouse. This study uses a qualitative descriptive method with data collection techniques including interviews, observation, and documentation. The results of the study indicate that the FIFO method applied has not been effective during the low season because it causes food ingredients to be left unused, leading to spoilage and waste. As a solution, the hotel has begun to implement the Just in Time (JIT) method, which involves procuring food ingredients in small quantities and according to need, to avoid excess stock. This strategy has proven effective in reducing the risk that accours, improving cost efficiency, and maintaining the food procurement. The Strategy of JIT also reflects coordination between internal departments and collaboration with local suppliers. Thus, the JIT-based procurement strategy is an appropriate solution for efficiently managing food supplies during the low season, while supporting sustainability and customer satisfaction.
Food Procurement Strategy During the Low Season at the Como Uma Ubud Hotel Ni Kadek Meira Yanti Yanti; I Dewa Ayu Rai Sumariati; Luh Nyoman Tri Lilasari
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i4.1973

Abstract

This study aims to analyze food procurement strategies during the low season at Hotel COMO Uma Ubud. The low season is a period of low occupancy rates, which leads to a decrease in food demand, thereby increasing the risk of stockpiling and spoilage in the warehouse. This study uses a qualitative descriptive method with data collection techniques including interviews, observation, and documentation. The results of the study indicate that the FIFO method applied has not been effective during the low season because it causes food ingredients to be left unused, leading to spoilage and waste. As a solution, the hotel has begun to implement the Just in Time (JIT) method, which involves procuring food ingredients in small quantities and according to need, to avoid excess stock. This strategy has proven effective in reducing the risk that accours, improving cost efficiency, and maintaining the food procurement. The Strategy of JIT also reflects coordination between internal departments and collaboration with local suppliers. Thus, the JIT-based procurement strategy is an appropriate solution for efficiently managing food supplies during the low season, while supporting sustainability and customer satisfaction.
Tantangan Desa Wisata Pinge Menuju Pariwisata Berkelanjutan Dewa Ayu Rai Sumariati
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 4: Mei 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i4.9146

Abstract

Desa Wisata Pinge terletak di Kecamatan Marga, Kabupaten Tabanan yang dapat ditempuh sekitar dua jam dari Kota Denpasar, Ibu Kota Provinsi Bali. Desa ini memiliki topografi yang agak berkontur dengan ketinggian lebih dari 500 mdpl. Desa ini mulai dirintis sebagai desa wisata karena sering dikunjungi oleh tamu lokal maupun mancanegara. Kemudian, masyarakat sepakat untuk mengembangkan Desa Pinge sebagai desa wisata, meskipun potensi alamnya terbatas. Kesadaran masyarakat untuk menjaga lingkungan fisik desa, terutama bagian depan, patut dicontoh. Mereka membangun fasilitas penginapan di bagian belakang pemukiman mereka agar tidak mengubah pemandangan desa saat tamu memasuki desa mereka. Untuk melengkapi daya tarik wisata bagi tamu, mereka membuat atraksi yang berbasis pada budaya dan adat istiadat mereka, seperti wisata edukasi, olah raga, serta seni budaya. Intensitas kunjungan wisatawan yang semakin meningkat setiap tahunnya mengancam keberlanjutannya. Isu keberlanjutan menjadi hal utama dalam penelitian ini. Observasi dilakukan melalui survei lapangan dan wawancara untuk memastikan langkah masyarakat di masa mendatang dan perubahan fisik lingkungan yang telah terjadi. Metode penelitian dilakukan secara kualitatif dengan pendekatan studi kasus. Hasil penelitian ini adalah memberikan solusi terhadap permasalahan keberlanjutan desa wisata Pinge. Sehingga dapat menjadi model bagi desa wisata lainnya di Bali dan Indonesia.
Dampak Jalur Destinasi Wisata Ubud Terhadap Pembangunan Keruangan dan Ekonomi Desa di Desa Batubulan, Kecamatan Sukawati, Gianyar Rai Sumariati Dewa Ayu
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 4: Mei 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i4.9338

Abstract

Pengembangan desa wisata di Bali berkembang pesat, terutama di Batubulan, Sukawati, Gianyar, yang strategis karena berada di jalur utama menuju Ubud, destinasi wisata utama Bali. Perkembangan ini didukung oleh aksesibilitas yang baik dan peran aktif pemerintah serta masyarakat lokal dalam menciptakan kondisi yang kondusif bagi pariwisata. Dampak pariwisata terhadap Batubulan terlihat dari perubahan fisik wilayah sepanjang jalan utama dan perubahan ekonomi masyarakat yang semakin bergantung pada perdagangan dan aktivitas wisata. Meskipun terjadi perubahan spasial yang signifikan, kondisi tetap terkelola tanpa menimbulkan kekacauan besar, meski masalah kemacetan lalu lintas menjadi tantangan sosial utama. Penelitian ini bertujuan untuk menganalisis dampak jalur destinasi wisata ubud terhadap pembangunan keruangan dan ekonomi desa di Desa Batubulan, Kecamatan Sukawati, Gianyar. Penelitian menggunakan metode pendekatan kualitatif dan studi kasus menekankan pentingnya memahami akulturasi budaya yang terjadi akibat interaksi antara wisatawan dan masyarakat lokal. Hasil penelitian ini dapat menjadi acuan untuk mengantisipasi dan mengelola perkembangan desa wisata lainnya di Bali agar tetap berkelanjutan dan memberikan manfaat ekonomi tanpa mengorbankan nilai sosial dan budaya lokal.
From Planning to Prevention: Risk Management Strategies in the Pre-Opening Stage of Agrotourism Ni Ketut Mareni; Anak Agung Istri M. Septiviari; Ni Made Sri Rukmiyati; I Dewa Ayu Rai Sumariati; I Putu Arnawa
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.
Implementation of Sustainability Business Practices Based on Tri Hita Karana Values in International Chain Hotels in Bali I Gusti Ngurah Agung Wiryanata; Christina Susanti; Dewa Ayu Rai Sumariati; Anak Agung Istri M. Septiviari
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.
Co-Authors A. A. Istri M. Septiviari Anak Agung Gede Oka Geria Anak Agung Istri M. Septiviari Andriani, Cindy Anom Hery Suasapha Arista, Komang Cintiya Arnawa, I Putu Astiti, Ni Made Yuli Christina Susanti Damayanti, Titien Dewi, Ni Putu Eka Amaylia Kusuma Diana Rahayu I Gede Yoga Dana Saputra I Gusti Ngurah Agung Suprastayasa I Gusti Ngurah Agung Wiryanata I Gusti Ngurah Agung Wiryanata I Putu Arnawa I Wayan Tuwi Krisnayana, Gusti Ngurah Oka Kristina, Ni Kadek Viona Kristiono Liestiandre, Hanugerah Lilasari, Luh Nyoman Tri Luh Nyoman Tri Lilasari Luh Nyoman Tri Lilasari Luh Nyoman Tri Lilasari Natasha Lyanti Handoyo Ngelambong, Anderson Ni Kadek Meira Yanti Yanti Ni Kadek Vidya Aishwanari Ni Ketut Mareni Ni Luh Riska Yusmarisa Ni Made Salma Meilani Ni Made Sri Rukmiyati Ni Putu Eka Amaylia Kusuma Dewi Ni Putu Eka Amaylia Kusuma Dewi Parwati, Ni Made Diah Pebriana, Made Erika Pradana, I Made Aditya RUKMIATI, Ni Made Sri Rukmiyati , Ni Made Sri Septiviari, Anak Agung Istri M. Widawati , Ida Ayu Putri Widyanthi, Ni Wayan Ayu Sintiami WIJAYA, I Kadek Agus Artha Wiradharma, I Komang Mantra Yanti, Ni Kadek Meira Yanti