Jurnal Edukasi Pengabdian Masyarakat: EDUABDIMAS
Vol 5 No 3 (2026): JULI 2026

OPTIMALISASI PENGELOLAAN KEUANGAN MELALUI PENERAPAN AKUNTANSI STRATEGIS PADA HOTEL BERBINTANG DI YOGYAKARTA

Yohanes Martono Widagdo (politeknik indonusa surakarta)
Agung Wibiyanto (Politeknik Indonusa Surakarta)
Raditya Faiza Ramadhan (Politeknik Indonusa Surakarta)
Anggun Jayanti (Politeknik Indonusa Surakarta)



Article Info

Publish Date
17 Jul 2026

Abstract

Effective financial management is the cornerstone of the hospitality industry’s sustainability and competitiveness. However, financial management at some hotels still focuses primarily on transaction recording and financial reporting, meaning that the use of financial information as a tool for strategic decision-making has not yet been optimized. This community service initiative aims to enhance hotel financial managers' understanding of the application of strategic accounting. The initiative was carried out in collaboration with the Association of Hotel Finance and Accounting Managers (AMKAH) in Yogyakarta through the following stages: needs assessment, training, workshops, implementation support, and monitoring and evaluation. The material covered included the use of financial statements as a managerial tool, operational cost control, and the optimization of cash flow management., The activity successfully improved participants' understanding of the application of strategic accounting, improved ability to achieve operational cost efficiency, and strengthened cash flow management as the foundation for developing hotel business strategies. Additionally, the implementation of strategic accounting contributes to improved financial management effectiveness and growth in hotel profitability. Thus, the implementation of this program supports the creation of more efficient, measurable, and sustainable hotel financial management. Keywords: strategic accounting; financial management; star-rated hotels; cost efficiency; cash flow.

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Journal Info

Abbrev

eduabdimas

Publisher

Subject

Religion Humanities Economics, Econometrics & Finance Environmental Science

Description

Jurnal Edukasi Pengabdian Masyarakat: EDUABDIMAS adalah jurnal nasional yang berisi hasil-hasil kegiatan pengabdian kepada masyarakat berupa penerapan berbagai keilmuan multi disiplin. Jurnal ini berisi program-program pengabdian masyarakat dalam berbagai bentuk aksi sosial berupa pendampingan, ...