Journal of Governance, Taxation, and Auditing
Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)-In Progress

Food Procurement Strategy During the Low Season at the Como Uma Ubud Hotel

Yanti, Ni Kadek Meira Yanti (Unknown)
Sumariati, I Dewa Ayu Rai (Unknown)
Lilasari, Luh Nyoman Tri (Unknown)



Article Info

Publish Date
04 Jan 2026

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.

Copyrights © 2026






Journal Info

Abbrev

JoGTA

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Governance, Taxation and Auditing (JoGTA) is a journal developed by PT Keberlanjutan Strategies Indonesia (Sustainability Strategies Indonesia). The International Journal of Environmental, Sustainability and Social Science aims to related to current research on the scope of the journal ...