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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Jurnal Humanitas: Katalisator Perubahan dan Inovator Pendidikan Jurnal Kepariwisataan Jurnal Bisnis Hospitaliti Journal of Tourism Economics and Policy Transekonomika : Akuntansi, Bisnis dan Keuangan 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) International Journal of Applied Business and International Management Journal of Governance, Taxation, and Auditing JURNAL PARADIGMA: Journal of Sociology Research and Education Indonesian Journal of Applied and Industrial Sciences (ESA) Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Mutiara : Jurnal Ilmiah Multidisiplin Indonesia Jurnal Akademisi Vokasi LANCAH Jurnal Inovasi dan Tren Jurnal Cinta Nusantara Jurnal Pemberdayaan Pariwisata
Ni Ketut Mareni
Politeknik Pariwisata Bali
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DESIGNING A WEB-BASED TICKET SALES SYSTEM: CASE STUDY OF TEMESI WATERFALL, GIANYAR BALI Diana Rahayu; Ni Putu Eka Amaylia Kusuma Dewi; I Gede Yoga Dana Saputra; Ni Kadek Vidya Aishwanari; I Gusti Ngurah Agung Wiryanata; Ni Ketut Mareni; I Dewa Ayu Rai Sumariati
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 9 (2025): AUGUST
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i9.871

Abstract

Rural tourism destinations in Bali, such as Temesi Waterfall in Temesi Village, Gianyar Regency, possess significant development potential but are constrained by inefficient manual management systems. This study aims to design and implement a web-based ticketing information system to address operational limitations. Utilizing a qualitative descriptive methodology, the research resulted in the development of Postrack, a digital system incorporating features such as transaction management, a digital guestbook, dynamic ticket pricing, financial reporting, expense monitoring, and user activity tracking. Implementation of the system demonstrated improved operational efficiency, enhanced accountability, and increased financial transparency. The findings suggest that digitalization through systems like Postrack can significantly optimize tourism management in rural areas. Furthermore, this model can be replicated across similar destinations to support broader efforts in technology-based rural tourism development and sustainable management practices.
Analysis of PSAP (People Soft Account Payable) Information System in Improving Accountability at Hotel Z WIRAPRADNYA, I Komang Bagus Triyana; YUSMARISA, Ni Luh Riska; MARENI, Ni Ketut
Journal of Governance, Taxation and Auditing Vol. 3 No. 3 (2025): Journal of Governance, Taxation and Auditing (January - March 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1485

Abstract

This study aims to analyze the role of the PSAP (PeopleSoft Account Payable) information system in improving financial management accountability at Hotel Z. Accountability is an important element in organizational governance, particularly in the process of recording and paying company obligations. This study uses a descriptive qualitative approach with a case study method. Data collection techniques were carried out through direct observation, semi-structured interviews with financial staff (Accounts Payable, General Cashier, and Accounts Receivable), and documentation. Data were analyzed using the triangulation method and reviewed using two analytical frameworks, namely accountability indicators (SOP, supervision, responsibility, reporting, evaluation) and the PIECES framework (Performance, Information, Economics, Control, Efficiency, Service). The results of the study indicate that the implementation of PSAP has supported accountability through the presentation of accurate financial data, stricter supervision, and efficiency of the reporting process. However, there are still technical obstacles, such as decreased system performance during high transaction loads, errors at the closing of the accounting period, and user errors that result in duplicate payments. Based on these findings, it is recommended that management improve system capacity, conduct regular training for users, and carry out continuous evaluation to ensure the system runs optimally. This research contributes to strengthening information system-based accounting practices in the hospitality industry, as well as being a reference in decision-making related to accountable and efficient financial management.
TINGKAT EFEKTIFITAS DAN EFISIENSI SISTEM PEMBAYARAN TIKET NON TUNAI DALAM MENEKAN RESIKO KECURANGAN: STUDI KASUS DI KEBUN RAYA BALI Tuwi, I Wayan; Ketut Mareni, Ni; Ayu Rai Sumariati, Dewa; Arnawa, I Putu
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 9 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i9.3433

Abstract

Digitizing public payment systems is a strategy to increase transparency and accountability in tourism services. This study evaluates the effectiveness and efficiency of cashless ticketing in reducing fraud risks at the Bali Botanic Gardens, Tabanan, using a quantitative approach with SEM-PLS. Data were collected from operational staff, management, and visitors, and tested for validity and reliability. The results indicate that cashless transactions play a significant role in reducing fraud opportunities through real-time recording, reduced manual intervention, and integrated financial reporting. Effectiveness is reflected in faster transactions, price transparency, and digital receipts, while efficiency is reflected in reduced administrative burdens, elimination of manual records, and optimization of human resources. Minimizing cash handling also strengthens audits and enhances institutional credibility. Statistical analysis revealed that 92.7% of the variability in fraud risk is influenced by effectiveness, efficiency, and operational conditions. QRIS, e-wallets, and mobile applications provide user-friendly solutions that also maintain financial integrity. Cashless systems are not simply technological innovations but part of structural reforms towards modern and accountable financial governance at tourist destinations.
Implementation of Food Procurement with Cluster Discounts to Increase Food Cost Efficiency in Hotels X RANATA, Pande Bagus Adhi Satya; DAMAYANTI, Titien; MARENI, Ni Ketut
Journal of Governance, Taxation and Auditing Vol. 3 No. 4 (2025): Journal of Governance, Taxation and Auditing (April - June 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v3i4.1621

Abstract

This study examines the implementation of food procurement with cluster discounts as an effort to optimize food costs at Hotel X. The research aims to analyze the effectiveness of cluster discount systems, which are carried out through collaborative purchasing among hotels under Marriott International, in maintaining efficiency while ensuring the quality of ingredients. The study employs a qualitative descriptive approach with triangulation of data collection through observation, interviews, and documentation within the purchasing and cost control departments. The findings indicate that the application of cluster discounts contributes to lower actual food cost percentages compared to the standard set by the hotel, which reflects a consistent efficiency in food procurement. This efficiency demonstrates that the strategy not only reduces costs but also supports the sustainability of service quality in line with hotel operational standards. The research concludes that the cluster discount system is a relevant and effective method for food cost control in the hospitality industry, and it can serve as a model for other hotels seeking to improve procurement strategies and cost management practices.
PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP LIKUIDITAS PADA PERUSAHAAN INDUSTRI PARIWISATA DAN REKREASI Junietta, Gusti Ayu; Mareni, Ni Ketut; Yusmarisa, Ni Luh Riska
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 9 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i9.2417

Abstract

Penelitian dilakukan pada perusahaan industri pariwisata dan rekreasi yang terdaftar di Bursa Efek Indonesia yang bertujuan untuk mengetahui pengaruh perputaran kas dan perputaran piutang terhadap likuiditas. Sejumlah 50 perusahaan diperoleh menjadi populasi tetapi tidak semua dijadikan sampel penelitian. Teknik purposive sampling digunakan untuk memilah sampel dan diperoleh sebanyak 29 perusahaan dengan periode tahun 2021-2022. Sumber data yang digunakan berupa data sekunder dan jenis data berupa data kuantitatif yang dikumpulkan melalui observasi non partisipan dan studi dokumentasi. Data dianalisis dengan analisis regresi linier berganda. Hasil menyatakan perputaran kas memiliki pengaruh negatif dan signifikan terhadap likuiditas, perputaran piutang tidak memiliki pengaruh signifikan terhadap likuiditas. Hasil juga menunjukkan bahwa secara simultan perputaran kas dan perputaran piutang memiliki pengaruh signifikan terhadap likuiditas pada perusahaan industri pariwisata dan rekreasi yang terdaftar di Bursa Efek Indonesia. Kemampuan perputaran kas dan perputaran piutang dalam menjelaskan likuiditas yaitu sebanyak 9,8% dan sisanya oleh variabel lain yang tidak dibahas.
ANALISIS PENGENDALIAN PERSEDIAAN BEVERAGE DENGAN METODE ECONOMIC ORDWR QUANTITY (EOQ) DI HOTEL “X” Kristina, Ni Kadek Viona; Sumariati , I Dewa Ayu Rai; Mareni , Ni Ketut
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 bertujuan untuk mengetahui pengendalian persedian beverage dengan menggunakan metode Economic Order Quantity (EOQ) di Hotel “X” yang meliputi biaya pemesanan dan biaya penyimpanan. Pengumpulan data dilakukan dengan metode wawancara dengan pihak cost controller yang ada di Hotel “X”, observasi, dan studi dokumentasi. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Penelitian ini menggunakan teknik analisis deskriptif kualitatif. Hasil penelitian ini menunjukkan bahwa dengan menggunakan metode Economic Order Quantity (EOQ), pihak hotel dapat menurunkan jumlah biaya pemesanan dan biaya penyimpanan serta meminimalisir terjadinya penumpukan item di gudang sehingga menimbulkan biaya yang lebih ekonomis. Berdasarkan hasil penelitian, saran yang penulis berikan kepada Hotel “X” adalah sebaiknya pihak hotel menerapkan metode Economic Order Quantity (EOQ) dalam pengendalian persediaan beverage serta menjadikan metode Economic Order Quantity (EOQ) sebagai acuan dalam menentukan jumlah stok pengaman dan jumlah titik pemesanan kembali di masa mendatang.
ANALISIS EFEKTIVITAS PENGENDALIAN INTERNAL PEMBAYARAN UTANG SUPPLIER DI HOTEL XYZ Setyawati, Ni Made Apriani; Damayanti , Titien; Mareni , Ni Ketut
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

Transaksi pembelian barang atau jasa kepada supplier dilakukan untuk memenuhi kebutuhan operasional hotel, transaksi pembelian dilakukan dengan cara kredit yang akan menimbulkan utang dikemudian hari. Staff account payable memiliki tugas dan  tanggungjawab penuh dalam pelunasan utang kepada  supplier. Penelitian ini bertujuan untuk menganalisis efektivitas pembayaran utang supplier di Hotel XYZ. Penelitian ini menggunakan teknik analisis data deskriptif kualitatif dengan menganalisis data yang ada di lapangan dengan teori yang relevan. Hasil penelitian ini menunjukkan bahwa efektivitas pengendalian internal di Hotel XYZ berjalan cukup efektif. Hal ini dikarenakan beberapa kriteria dari unsur dan komponen pengendalian internal pembayaran utang supplier belum terlaksana secara efektif, meliputi : 1) prosedur pencatatan utang pada sistem masih sering mengalami penundaan akibat dari kurangnya kelengkapan dokumen yang diterima oleh bagian staff account payable. 2) keterbatasan sumber daya manusia menyebabkan proses pembayaran utang supplier dilakukan oleh satu orang staff account payable. 3) tidak adanya perputaran jabatan (job rotation) karena staff account payable yang ada saat ini dianggap sudah memahami proses pembayaran utang kepada supplier. 4) kebijakan pembayaran utang yang telah ditetapkan oleh hotel belum dapat terlaksana sesuai dengan rentan waktu pembayaran utang yang telah disepakati.
ANALISIS PROSEDUR PENGADAAN BAHAN MAKANAN PENYEBAB TINGGINYA FOOD COST DI HOTEL X Putri, Made Ari Adnyani Lestari; Arnawa, I Putu; Mareni , Ni Ketut
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (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

Pendapatan utama dari sebuah hotel adalah penjualan kamar, diikuti dengan penjualan makanan dan minuman. Berdasarkan data, persentase standard food cost yang dilakukan penetapan oleh manajemen ialah dalam persentase dengan besaran 39% sedangkan rata-rata dari persentase actual food cost mencapai dalam persentase dengan besaran 45% terjadi selisih dalam persentase dengan besaran 6%. Penelitian ini secara tujuan untuk melakukan penganalisisan prosedur pengadaan dari bahan makanan yang dihadapkan dengan food cost di Hotel X pada tahun 2023 dengan menggunakan metode deskrpitif kualitatif yaitu mendeskripsikan dan menerangkan data yang dikumpul secara logis dan disertai argumentasi untuk membandingkan kenyataan pengadaan yang berupa bahan makanan mulai dari pembelian, penerimaan, penyimpanan, dan pengeluaran di Hotel X dengan teori yang dilakukan pengemukakan oleh Dittmer & Keefe (2009) dan dibatasi hanya pada prosedur pengadaan bahan makanan. Teknik untuk melakukan pengumpulan atau juga melakukan penghimpunan data mempergunakan tiga hal yakni pertama berupa observasi, kedua berupa wawancara, dan ketiga berupa dokumentasi. Didasarkan dengan analisis data yang dilakukan bisa untuk ditarik kesimpulan bahwa food cost di Hotel X yang dianalisis berdasarkan prosedur pengadaan bahan makanan seluruhnya belum sesuai dengan teori, ditinjau dari pembeliaan, penerimaan, penyimpanan, dan pengeluaran bahan makanan. Pada pembelian bahan makanan belum melakukan pedoman pada standard purchase specification. Pada penerimaan punya suatu kecenderungan terlalu percaya dengan pihak berupa supplier mengenai kualitas dan kuantitas bahan makanan. Pada penyimpanan kondisi fasilitas dan peralatan belum sesuai, karena suhu temperatur ruangan penyimpanan dilalaikan dan kebersihan ruangan penyimpanan yang belum terjaga. Pada pengeluaran bahan makanan storeroom requisition belum dilengkapi dengan tandatangan Executive Chef.
Analysis of Internal Control of Accounts Receivable for Travel Agents at Four Seasons Resort at Jimbaran Bay Putri, Ni Putu Novie Amelia; Mareni, Ni Ketut; Arnawa, I Putu
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.v4i1.1023

Abstract

Four Seasons Resort at Jimbaran Bay has experienced a significant increase in accounts receivable balance every year. Based on the table of sources of credit sales and the amount of accounts receivable balance for the period 2021 to 2023, it shows that the largest accounts receivable balance comes from travel agents, accompanied by a slow turnover rate of receivables. This indicates that the collection process of receivables has not been functioning well and poses a risk of uncollectible receivables which impacts the hotel’s operational cash flow. This research seeks to assess the internal controls related to travel agent receivables at the Four Seasons Resort Jimbaran Bay from 2021-2023 by the application of the COSO (Committee of Sponsoring Organizations of the Treadway Commission) framework. A qualitative data analysis method was employed, utilizing triangulation of primary and secondary data from interviews and observations to ensure credibility and validity. Findings shows that the internal control over receivables at the Four Seasons Resort at Jimbaran Bay is still not optimal in terms of the five existing components. The implementation of the risk assessment component for monitoring activities has not been optimally executed. Thus, improvement is needed to avoid the risk of uncollectible receivables. Meanwhile, the control environment component, control activities, information, and communication have been operating optimally as seen from the performance of employees which is in accordance with the operational standards set by the company.
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.
Co-Authors A. A. Istri M. Septiviari A. A. Istri. M Septiviari A.A.I.M. Septiviari Anak Agung Gede Krisna Anak Agung Gede Oka Geria Anak Agung Istri M. Septiviari Arnawa, I Putu Christina Susanti Damayanti , Titien Damayanti, Titien Dewa Ayu Rai Sumariati Diana Rahayu Dwi Artawan, I Gusti Ngurah Adie I Gede Yoga Dana Saputra I Gusti Ngurah Agung Wiryanata I Made Sucipta Adnyana I Md. Sucipta Adnyana I Md. Sucipta Adnyana I Putu Arnawa I Putu Arnawa I Putu Arnawa I Wayan Tuwi I Wayan Tuwi Ida Ayu Nyoman Berlian Ida Ayu Putri Widawati Ida Ayu Sri Puspa Adi Junietta, Gusti Ayu Krisnayana, Gusti Ngurah Oka Kristina, Ni Kadek Viona Kusuma, I Gede Eka Jaya Luh Nyoman Tri Lilasari Maswiartha, Nyoman Gede Natasha Lyanti Handoyo Ni Kadek Kristina Yanti Ni Kadek Vidya Aishwanari Ni Ketut Lita Patma Dewi Ni Ketut Sekarti Ni Luh Riska Yusmarisa Ni Luh Yusmarisa Ni Made Sri Rukmiyati Ni Made Sri Rukmiyati Ni Made Sri Rukmiyati Ni Nengah Seri Ekayani Ni Putu Ayu Darmayanti Ni Putu Eka Amaylia Kusuma Dewi Ni Putu Novie Amelia Putri Ni Wayan Noviana Safitri Ni Wayan Noviana Safitri Ni Wayan Pastini Nyoman Berlian, Ida Ayu Nyoman Gede Mas Wiartha Nyoman Gede Mas Wiartha Pradnyana Yudha, Gusi Komang Putri Aprilia Putri, Made Ari Adnyani Lestari Putri, Ni Putu Novie Amelia Putu Sita Ivania RANATA, Pande Bagus Adhi Satya Setyawati, Ni Made Apriani Sri Rukmiyati, Ni Made Sri Rukmiyati, Ni Made Sulistyawati, Ni Ketut Sri Sumariyani, Sefti Titien Damayanti Utama, I Wayan Nanda Asa WIRAPRADNYA, I Komang Bagus Triyana Yulanda, I Gusti Ayu Vinka