Jurnal Riset Ilmu Akuntansi
Vol. 6 No. 2 (2025): Volume 6 Nomor 2 Tahun 2025: September 2025

ANALISIS EFEKTIVITAS OPERASIONAL HOTEL DARI PERSPEKTIF PENGADAAN: Studi Peran Purchasing Berdasarkan Wawancara Multi-Informan

Rif'at Wicaksana (Universitas Pembangunan Nasional "Veteran" Jawa Timur)
Sofie Yunida Putri (Universitas Pembangunan Nasional “Veteran” Jawa Timur)



Article Info

Publish Date
18 Sep 2025

Abstract

This study aims to analyze how the purchasing function is not only limited to the procurement of goods, but also as a cost controller, quality guarantor, and determinant of the smooth operation of hotels. Through a qualitative approach with observation, interview, and documentation study methods, this study found that purchasing plays an important role in ensuring the availability of goods according to quality standards, competitive prices, and the right delivery time. In addition, purchasing is also the main link between hotels and suppliers in facing challenges such as delivery delays and market price fluctuations. The effectiveness of purchasing has a direct impact on operational cost efficiency and increased hotel profitability. The results of this study confirm that optimizing the role of purchasing, including the use of inventory data and collaboration with suppliers, is the key in supporting the competitiveness and operational sustainability of hotel industry.

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Journal Info

Abbrev

jria

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Ilmu Akuntansi (JRIA) accepts scientific articles including those regarding Auditing, Taxation, Financial Accounting, Management Accounting, Accounting Information Systems, Public Sector ...