The growth of Hotel's business market share in Bali province is 10% for the last 5 years, when viewed from demand side. This condition as an indication of hotel business in Bali is still moving to grow-flower, so it needs a variety of efforts to boost sales turnover of the business. The supply side of Bali's business ventures is faced with business risk and natural risk or business tipping point, as indicated by trade, hotel and restaurant sector at -8.75%. This research is important to make efforts to realize the strategic plan of Bali State of Polytechnic that is Sustainability Green Tourism. The purpose of this research is to study the development of accounting model of hotel supplier's sales and business growth, and to analyze the impact of development of accounting model of hotel supplier's sales to the growth of business result. Data collection used survey method, in-depth interview and documentation. Data were analyzed descriptive statistics and Geometric index. The research findings show that the sales accounting model uses the time system block. The business risks faced by hotel suppliers are the change of human resource recruitment and replacement, so that the supplier relations of the hotel become disrupted. The growth rate of sales turnover tends to decrease due to natural and business risks.
Mini Bank of The Vocational Education Institution functions like a bank that serves customers. Mini bank as a place for industrial practice for vocational students after obtaining the basics of accounting. Differences in students' understanding and abilities have an impact on the results of industrial practice performance. The purpose of this study was to analyze the financial management model of a Vocational Education Institution mini bank as a change in economic behavior, entrepreneurship, and understanding of financial accounting for vocational students; (2) Constructing an empirical model of financial management of a vocational school mini bank from the aspect of financial accounting. The research used descriptive qualitative. Methods of data collection is done by direct observation and in-depth interviews. The results showed that the management of the vocational school mini bank was carried out starting from the initial process by providing an understanding of the basics of financial accounting in the classroom. Furthermore, students at the 2nd semester level are given direct practice in mini banks as managers of mini banks for 6 months. The results of the practice reports in mini banks are then evaluated to measure the level of students' abilities and changes in economic behavior, entrepreneurial spirit, and financial transactions. The construction of the financial management model of a mini vocational school bank from the accounting aspect follows the flow of the accounting cycle, starting from recording accounting evidence, grouping transactions, journalizing, compiling ledgers, compiling balance sheets, and financial reports. The results of the evaluation of the financial statements are informed to all students as Mini Bank owners.The recommendation from this research is chance of economic behavioral of the vocational student on the job training
The competitive environment forces the hotel to run its operations with the principles of sustainable development, especially in the area of environmental responsibility. Meeting environmental objectives requires hotels to develop and implement environmentally friendly business practices, as well as implement such tools and to assess environmental impact, where environmental accounting and reporting is highly emphasized. The research method used is case study research. This study aims to obtain information about the application of environmental cost accounting in the hospitality industry. Data analysis was carried out using the Miles and Huberman model. The results show that the environmental costs recognized by the hotel industry in the Indonesia Tourism Development Corporation (ITDC) area located in the NusaDua area, Bali are all environmental costs that are charged directly or indirectly in each hotel department. Environmental costs under consideration are submitted to external parties through cooperation contracts. Environmental cost control in the hotel industry uses the concept of Activity Based Costing. The size of the environmental costs are determined by the level of activity in each department.
Creative industries are part of economic activity. The development of the creative industry has contributed 11 percent to national economic growth. The role of the young generation is very high towards the development and improvement of the current creative industry. Limited experience and knowledge and risk challenges faced by today's young generation, it is necessary to conduct research studies. The purpose of this research is (1) to analyze the characteristics of the creative industry based on community participation; (2) construct the creative participation-based industry model; (3) to analyze the risk challenges of building industrial creative community participation models. Design research with a qualitative-quantitative approach. Data is collected by survey methods, and questionnaires. The number of respondents is 34 people. Data were analyzed by descriptive qualitative. The characteristics of the participation-based creative industry are characterized by product imitation and product differentiation. Creative industry models do not have product characteristics with clear network patterns, so there are still fluctuating production results and risk challenges. Construction of a community-based creative industry model has a strong partial relationship model The risk challenges faced to build creative industry models are related to the availability of product design, speed of innovation in human resources, skills, market demand, product quality, market demand and customer satisfaction that is culturally different effective communication, and sources of income and living costs. The contribution of the research study is to provide an understanding and anticipation of market risks to creative industry players and increasing innovation and community employment opportunities.
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