Claim Missing Document
Check
Articles

Found 38 Documents
Search

Implementation of Cashless Payments in Mitigating Fraud Payment Risks at W Bali Seminyak Hotel Kusuma, I Gede Eka Jaya; Tuwi, I Wayan; 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.v3i5.11276

Abstract

The use of cashless payments in hotels is increasing as technology and consumer preferences change. This study explores the impact of implementing cashless payments in reducing the risk of payment fraud at W Bali Seminyak Hotel. Data on cashless payments over the past two years shows a significant increase in the use of cashless payments, while cash usage has decreased. This study aims to analyze the benefits of cashless payments in improving transaction security and the efficiency of hotel financial management. Through a qualitative approach, this study also explores changes in hotel financial policies and infrastructure as well as staff perceptions of cashless payments. The results are expected to provide valuable insights for the hospitality industry in managing the transition to more dominant cashless payments.
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.
Analisis Pengendalian Internal Sistem Pembelian Pada Hotel The Apurva Kempinski Bali Sumariyani, Sefti; Mareni, Ni Ketut; Wiryanata, I Gusti Ngurah Agung
JURNAL PARADIGMA : Journal of Sociology Research and Education Vol. 6 No. 2 (2025): JURNAL PARADIGMA: Journal of Sociology Research and Education
Publisher : Labor Program Studi Pendidikan Sosiologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/gkj9fx70

Abstract

Penelitian ini bertujuan untuk menganalisis pengendalian internal dalam sistem pembelian pada Hotel The Apurva Kempinski Bali. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Fokus penelitian diarahkan pada tiga bagian utama yang terlibat langsung dalam proses pembelian, yaitu bagian purchasing, receiving, dan storekeeper. Analisis dilakukan berdasarkan lima komponen pengendalian internal menurut kerangka Committee of Sponsoring Organizations (COSO). Hasil penelitian menunjukkan bahwa pengendalian internal sistem pembelian pada hotel telah diterapkan secara efektif, dengan adanya struktur organisasi yang jelas, prosedur pembelian yang terdokumentasi, serta pemanfaatan sistem digital. Namun, masih ditemukan beberapa kendala seperti permintaan mendadak dari user, perbedaan harga antara faktur dengan harga yang telah disepakati, serta ketidaksesuaian barang yang diterima. Penelitian ini menyarankan perlunya peningkatan disiplin permintaan dari user, evaluasi supplier secara berkala, serta perbaikan sistem komunikasi dan dokumentasi untuk meminimalkan risiko operasional dalam proses pembelian.
The Influence of Wedding Events and MICE Activities on Food and Beverage Revenue at Samudra Indah Resort & SPA Hotel UTAMA, I Wayan Nanda Asa; TUWI, I Wayan; MARENI, Ni Ketut
Journal of Tourism Economics and Policy Vol. 6 No. 1 (2026): Journal of Tourism Economics and Policy (January - March 2026) - In Progress
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v6i1.1676

Abstract

Hotels are service-oriented businesses; therefore, they are expected to meet all guest needs, including food and beverage services. One of the efforts to increase revenue in this sector is by optimizing the organization of wedding events and MICE activities. The problem addressed in this study is whether the organization of wedding events and MICE activities significantly influences food and beverage revenue at Samudra Indah Resort & Spa Hotel (name changed). The purpose of this study is to examine the influence of wedding events and MICE activities on food and beverage revenue. This research uses a quantitative approach with multiple linear regression analysis. Data were collected through documentation studies and processed using SPSS software. The results of the study show that, based on the multiple linear regression calculation, the equation obtained is Y = 2.617 + 0.580X1 + 0.415X2. Wedding events and MICE activities partially influence food and beverage revenue, as indicated by the t-value > t-table. Simultaneously, both variables have a positive and significant effect, as shown by the F-value > F-table. The coefficient of determination shows that wedding events and MICE activities influence food and beverage revenue by 44.5%, while the remaining 55.5% is affected by other factors not examined in this study.
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
Unveiling the Gender Gap: A Literature Review on Women Entrepreneurs and Financial Access Ni Made Sri Rukmiyati; Ni Wayan Noviana Safitri; Ni Ketut Mareni; Ni Putu Ayu Darmayanti; Ni Nengah Seri Ekayani
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 11 No. 2 (2024): Jurnal Ekonomi dan Bisnis Jagaditha
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.11.2.2024.141-151

Abstract

This study conducts a systematic literature review to examine the current state of research on access to finance for women entrepreneurs. The review reveals the multifaceted nature of factors influencing gender disparities in financial access and their consequent business performance. While some scholars debate the role of gender discrimination versus differences in motivations and preferences between male and female entrepreneurs, empirical evidence suggests that disparities persist, albeit with variations across regions. Notably, studies highlight differences in loan sizes between women and men, indicating nuanced challenges faced by women in accessing formal finance. Furthermore, contextual factors such as the level of financial development, institutional norms, gender behavior, and individual perceptions shaped by stereotypes contribute to these disparities. Policy initiatives promoting gender equality in financial access and fostering an inclusive business environment emerge as crucial strategies to address these challenges and harness the potential of women entrepreneurs for economic development. This study provides a comprehensive foundation for further research into the determinants of women entrepreneurs' financial access and informs the design of targeted policy interventions aimed at mitigating gender disparities in entrepreneurship.
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.
Enhancing Hotel Financial Reporting through Accounting Understanding and Information System Utilization: A Case Study of a 5-Star Resort in Bali Putu Sita Ivania; Ni Luh Riska Yusmarisa; Ni Ketut Mareni
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 5 No. 1 (2025): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v5i1.1942

Abstract

The main objective of this paper is to determine the extent to which the financial statements quality within a 5-Star Resort in Bali is influenced by proficiency in accountancy and the employment of accounting information systems. In this investigation, the integrity of financial statements (Y) serves as the outcome variable, while erudition in accountancy (X1) and the application of accounting information systems (X2) function as the explanatory variables. To examine the influence of each explanatory element upon the outcome variable, the study employed a multiple linear regression technique. The individuals comprising the research cohort are personnel from the financial division of a 5-Star Resort in Bali. Saturated sampling was the sample strategy used in this study. All study participants received questionnaires, which served as the primary source of data. Hypothesis testing was performed using SPSS 26.0 for Windows. The results show that both accounting understanding and the utilization of accounting information systems have a positive and significant effect on financial statement quality, both individually and simultaneously. These findings highlight the importance of improving employee competence in accounting and optimizing the effectiveness of accounting information systems to produce reliable and high-quality financial reports. The study implies that strengthening human resource capacity and continuously updating technological systems can enhance financial transparency and accountability in the hospitality industry. In light of these results, management is advised to enhance accounting knowledge and enhance the information system in order to generate financial statements of higher quality.
IMPLEMENTATION OF SUSTAINABLE PROCUREMENT: A CASE STUDY OF AN INTERNATIONAL CHAIN HOTEL Ida Ayu Nyoman Berlian; Ni Ketut Mareni; Ni Made Sri Rukmiyati
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.741

Abstract

This study aims to evaluate the implementation of sustainable/friendly procurement in International Chain Hotels/Hotel X. This research is a descriptive qualitative research using 2 informants. Data collection was carried out by interview, observation and documentation study. The analysis techniques used are data reduction, data presentation, and conclusion drawing. The results showed that six of the ten Hotel X indicators were successfully implemented, while four indicators had not been implemented due to obstacles. The constraints faced include gradual implementation, limited sustainable local suppliers, low demand from operations, absence of warehouses (direct cost), limited availability and choice. This research provides valuable insights to improve socially and environmentally responsible sourcing practices in the hospitality sector, paving the way for wider industry adoption and long-term sustainability. By understanding the constraints and challenges, hospitality organizations can formulate more effective strategies for implementing sustainable procurement, ultimately improving corporate image and customer satisfaction, and contributing to environmental sustainability.
Analysis of Internal Control of Accounts Receivable for Travel Agents at Four Seasons Resort at Jimbaran Bay Ni Putu Novie Amelia Putri; Ni Ketut Mareni; I Putu Arnawa
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.
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