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Pengembangan Desa Wisata Denai Lama sebagai Salah Satu Objek Wisata di Kabupaten Deli Serdang 旧德纳奈旅游村作为餐点之一的旅游景点
Pub Date : 2021-07-01 DOI: 10.36983/JAPM.V9I2.172
Femmy Indriany Dalimunthe
Deli Serdang Regency with its capital Lubuk Pakam consists of 22 sub-districts, 14 sub-districts and 380 villages. Law no. 6 of 2014 states that the Villages are very important because they aim to realize community welfare services through improvement, empowerment, and participation of rural communities, as well as increasing regional competitiveness by taking into account the principles of democracy, equity, justice, privilege and specificity of a village regions in the system of the Republic of Indonesia. Tourism Villages will be a way to develop villages and realize community welfare. Denai Lama Tourism Village is one of the tourism villages that has the potential to be developed into a tourist attraction in Deli Serdang Regency. Of the 6 (six) elements needed by Denai Lama Village in the strategy of developing a tourist village, they are quite capable, but there are some things that are still missing and require a mentoring process. Homestay development is still not developed. Homestay is important to be developed so that visiting tourists can stay in the village of Denai Lama so that there will be an increase in the length of stay of tourists in the tourist village of Denai Lama which is an increase in tourist spending (spending power) in the tourist village. The existence of public toilets, facilities and infrastructure, sufficient parking space, markings and directions as well as the CHSE health protocol (Cleanliness, Hygiene, Sanitation, and Environment) are important to note. Cooperatives should be formed by involving the community in order to further develop the village. Another thing that has not been optimally implemented but is no less important to develop Denai Lama Tourism Village, one of the tourist attractions is Branding, Advertising (Ads) and Selling (Sales Mission). Denai Lama Village has branded its village as a Tourism Village with Educational Tourism, but does not yet have a slogan/tagline that tourists can remember. It is necessary to make a slogan/tagline that is in accordance with the characteristics and concepts of the village that you want to form as a characteristic of the tourist village. In terms of advertising the tourist village of Denai Lama must aggressively promote both using print and online media to attract tourists to visit the tourism village. This tourism village promotion can be done using social media such as Facebook, Instagram, YouTube and if necessary promotions create a village website. And for sales , the tourist village of Denai Lama can take part in events such as tourist exhibitions, bazaars, exhibitions with attractions and tourism products in touristm villages. By carrying out the development strategy above, Denai Lama Tourism Village can become one of the leading tourist attractions in Deli Serdang district, North Sumatra province and even the Indonesian National
德里瑟当县及其首都鹿巴克巴坎由22个街道、14个街道和380个村庄组成。法律没有。2014年第6号决议指出,这些村庄非常重要,因为它们旨在通过改善、赋权和农村社区的参与来实现社区福利服务,并通过考虑到印度尼西亚共和国制度中农村地区的民主、公平、正义、特权和特殊性的原则来提高地区竞争力。旅游村是乡村发展和社区福利实现的一种途径。德内喇嘛旅游村是有潜力发展成为德里塞当县旅游景点的旅游村之一。在德内喇嘛村旅游村发展战略中所需要的6个要素中,他们是相当有能力的,但还有一些东西仍然缺失,需要一个指导的过程。民宿发展仍然不发达。发展民宿很重要,这样游客就可以住在德奈喇嘛村,这样游客在德奈喇嘛旅游村停留的时间就会增加,这就增加了旅游村的旅游消费(消费能力)。公共厕所、设施和基础设施的存在、足够的停车位、标志和指示以及CHSE卫生协议(清洁、卫生、环境卫生和环境)是重要的注意事项。合作社应由社区参与组成,以便进一步发展村庄。另一件事没有得到最佳实施,但同样重要的是发展德内喇嘛旅游村,旅游景点之一是品牌,广告(Ads)和销售(Sales Mission)。德内喇嘛村已经将自己的村庄打上了“旅游村”的标签,但还没有一个游客能记住的口号/标语。有必要根据你想要形成的旅游村的特点和概念来制作一个口号/标语。在广告方面,德内喇嘛旅游村必须积极推广,使用印刷和网络媒体,以吸引游客参观旅游村。这个旅游村庄的推广可以使用社交媒体,如Facebook, Instagram, YouTube,如果必要的话,还可以创建一个村庄网站。在销售方面,德内喇嘛旅游村可以参加旅游展览、集市、旅游村景点展览、旅游产品展览等活动。通过实施上述发展战略,德内喇嘛旅游村可以成为德里瑟当地区、北苏门答腊省乃至印尼国家的主要旅游景点之一
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引用次数: 0
Pengaruh Kualitas Pelayanan Dan Kualitas Produk Terhadap Kepuasan Konsumen Di 71st Omakase Restoran, Cikajang Jakarta 在雅加达Cikajang,服务质量和产品质量对消费者满意度的影响
Pub Date : 2020-07-06 DOI: 10.36983/japm.v8i2.82
Zulkifli Harahap, Dino Leonandri, Enos Julvitra
Penelitian ini dilakukan untuk mengetahui adanya pengaruh kualitas pelayanan, kulaitas produk terhadap kepuasan konsumen di 71st Omakase Restoran. Faktor kualitas pelayanan dan kualitas produk merupakan faktor yang terpenting yang selalu diupayakan pihak Manajemen dalam mempertahankan para pelanggan agar menjadi puas dan loyal. Penelitian ini mengunakan metode kuantitatif dengan melihat seluruh populasi yang hampir 4200 pengunjung dan sample dilakukan pada 100 tamu pada periode akhir 2018. Dengan menggunakan skala pengukuran yang digunakan adalah skala Likert 1-5. Analisis data diawali dengan uji validitas dan uji reabilitas. Pendekatan yang digunakan adalah corrected item total correlation yang diolah menggunakan SPSS versi 23. Hasil penelitian memaparkan bahwa hasil uji koefisien determinasi, hasil yang sudah didapat yaitu 51,5% yang berarti variabel kualitas pelayanan, kualitas produk memperngaruhi variabel kepuasan pelanggan sebesar 51,5% dan sisanya 48,5% dipengaruhi oleh faktor lain. Disarankan untuk meneliti faktor lain seperti: brand image, wom atau loalitas pelanggan
本研究的目的是了解71个Omakase餐厅的服务质量、产品质量对消费者满意度的影响。服务质量和产品质量是管理层一直试图让顾客满意和忠诚的最重要因素。该研究采用定量方法观察了近4200名游客的全部人口,并在2018年底对100名游客进行了样本研究。使用的测量量表是Likert 1-5。数据分析始于有效性测试和可靠性测试。使用的方法是使用SPSS版本23处理的项目的总相关。研究结果显示,确定性系数测试的结果是51.5%,这意味着服务质量变量、产品质量影响客户满意度51.5%,其余48.5%受到其他因素的影响。建议研究其他因素,如品牌形象、wom或客户lots
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引用次数: 2
Pengaruh Kualitas Fasilitas terhadap Kepuasan Pelanggan untuk Berkunjung kembali di Kabupaten Humbang Hasundutan (Studi Di Beberapa Hotel Berbintang Di Kecamatan Bakti Raja) 这些设施对胡邦-哈尚丹摄政(在金迪金杜金杜省一家星级酒店的一项研究)顾客满意度的影响
Pub Date : 2020-02-11 DOI: 10.36983/10.36983
Edy Erianto
  Penelitian ini dilatarbelakangi oleh masalah yang terjadi yaitu tamu kerap kali komplen karena merasa tidak puas dengan kualitas fasilitas maupun pelayanan yang diberikan oleh pihak hotel. Dengan masalah yang ada maka penelitian dilakukan untuk menganalisis terjadinya kesalahan tersebut dengan melihat dari pengaruh kualitas fasilitas terhadap kepuasan pelanggan. Dalam penelitian ini digunakan penelitian kuantitatif yang tergolong ke dalam penelitian deskriptif. Data penelitian dikumpulkan dari 34 orang responden, jawaban responden tersebut kemudian diolah dengan menggunakan program Statical Product and service solutions (SPSS), dengan melakukan uji validitas, uji realibilitas, uji statistic deskriptif, uji hipotesis, uji parsial, dan determinasi. Hasil analisis menunjukkan bahwa kualitas fasilitas memiliki pengaruh yang signifikan terhadap kepuasan pelanggan. Kualitas fasilitas mempengaruhi kepuasan pelanggan sebanyak 58,3 %. Berdasarkan hasil penelitian tersebut disarankan kepada pihak yang bersangkutan agar dapat meningkatkan kualitas fasilitas yang dimiliki.        
这项研究的背景是,客人经常抱怨酒店提供的设施和服务的质量。有了这些问题,研究人员正在通过评估设施质量对客户满意度的影响来分析这些错误。在本研究中,定量研究被归类为描述性研究。研究数据从34名受访者中收集,研究结果的答案将通过测试有效性、实现性、统计描述性测试、假设测试、部分测试和确定来进行。分析结果表明,这些设施的质量对客户的满意度有很大的影响。这些设施的质量影响客户满意度高达58.3%。根据这项研究,建议有关部门提高现有设施的质量。
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引用次数: 1
Pengembangan Sumber Daya Manusia Kepariwisataan dalam Pendidikan Kejuruan 职业教育中的人力资源开发
Pub Date : 2020-02-04 DOI: 10.36983/japm.v8i1.71
Zulkifli Harahap, Abdul Kadir Ritonga
Pada suatu Lembaga dengan jalur Pendidikan formal dapat mempersiapkan lulusannya yang mempunyai keunggulan di dunia kerja, dengan diantaranya yaitu pada khususnya pada jalur Pendidikan kejurusan bidang kepariwisataan. Pendidikan kejuruan  memiliki karakteristik yang berbeda dengan satuan pendidikan lainnya. Perbedaan tersebut dapat dikaji dari tujuan pendidikan, substansi pelajaran, tuntutan pendidikan dan lulusannya. Pengembangan Kepariwisataan dalam pendidikan kejuruan (vocational) merupakan suatu kebutuhan sangat penting pada masa mendatang. Pendidikan Kejuruan abad XXI terus dikembangkan seiring dengan perkembangan teknologi baik secara makro dan mikro dengan diiringi pengembangan Sumber Daya Manusia untuk mendukung keberhasilan pendidikan kejuruan khususnya bidang kepariwisataan di Indonesuia. Indonesia menempatkan  pendidikan kejuruan sebagai bagian dari sistem pendidikan nasional untuk menyiapkan lulusan bekerja atau melanjutkan kejenjang lebih tinggi atau bekerja mandiri berwirausaha. Terdapat beberapa tujuannya yang terdiri atas tiga aspek pokok, yaitu kompetensi kerja, karakter (kepribadian dan ahklak mulia) untuk hidup mandiri (life skills), dan berkembangnya karir melalui pendidikan kejuruan
在正规教育之路的机构可以为其在工作中享有卓越地位的毕业生做好准备,特别是在旅游业教育之路上。职业教育的特点与其他教育单位不同。这种差异可以从教育的目标、课程的实质、教育的需求和毕业生中了解到。职业教育的旅游业发展是未来一个非常重要的需求。随着技术在宏观和微观上的发展,XXI的职业教育继续发展,伴随着人力资源开发,以支持职业教育的成功,特别是印尼的旅游业。印度尼西亚将职业教育作为国家教育体系的一部分,为毕业生提供就业或晋升,或为自力更生的企业家工作做好准备。这些目标包括工作能力、高尚的性格(生活技能和职业训练)以及职业教育的发展
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引用次数: 0
Pengembangan Fasilitas Rekreasi Berdasarkan Refrensi Pengunjung Danau Toba Di Parapat-Kabupaten Simalungun 基于西马龙区对多巴湖游客的引用而开发的休闲设施
Pub Date : 2020-01-23 DOI: 10.36983/JAPM.V8I1.52
Theresia Hutahaean
This study aims to describe the efforts of the Culture and Tourism Office in developing the Lake Toba recreation area in Parapat-Simalungun Regency and to identify the driving factors in the development of recreational facilities based on the references of Lake Toba visitors in Parapat-Simalungun Regency, North Sumatra. The tools used to collect data are questionnaires and the Likert scale technique is used to analyze and describe the results of research. The results showed that the factors that encourage the development of recreational facilities based on visitors to Toba lake in Parapat, Simalungun Regency, North Sumatra is the potential of tourism objects in the Parapat-Simalungun Regency, North Sumatra, one of which is Lake Toba recreation area, tourism object development in Parapat Simalungun Regency, North Sumatra has been quite optimal both in terms of development factors, distance and location, terms of promotion and processing and others.
本研究旨在描述文化和旅游办公室在开发Parapat-Simalungun县多巴湖游乐区方面所做的努力,并根据北苏门答腊省Parapat-Simalungun县多巴湖游客的参考资料,确定娱乐设施发展的驱动因素。收集数据的工具是问卷调查,李克特量表技术用于分析和描述研究结果。结果表明:北苏门答腊省西马伦贡县帕拉帕特多巴湖游客旅游设施开发的促进因素是北苏门答腊省帕拉帕特-西马伦贡县旅游对象的潜力,其中之一是多巴湖游憩区,北苏门答腊省帕拉帕特西马伦贡县旅游对象的开发无论在开发因素、距离和区位上都是比较理想的;促销和加工条款等。
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引用次数: 0
Pengembangan Fasilitas Rekreasi Berdasarkan Refrensi Pengunjung Danau Toba Di Parapat-Kabupaten Simalungun 基于西马龙区对多巴湖游客的引用而开发的休闲设施
Pub Date : 2020-01-23 DOI: 10.36983/JAPM.V2I1.52
Theresia Theresiahutahaean
This study aims to describe the efforts of the Culture and Tourism Office in developing the Toba Lake recreation area in Parapat-Simalungun Regency and to identify the driving factors in the development of recreational facilities based on the reference of visitors to Toba Lake in Parapat, Simalungun Regency, North Sumatra. The respondents in this study amounted to 50 people including the community and tourists who took a recreational tour of Lake Toba Parapat-Simalungun Regency, North Sumatra. The tools used to collect data are questionnaires and Likert scale techniques used to analyze and describe research results. he results showed that the factors that led to the development of recreational facilities were based on the reference of visitors to Toba Lake in Parapat, Simalungun Regency, North Sumatra. The potential of the tourist attraction in Parapat, Simalungun Regency, North Sumatra was one of Lake Toba's recreational sites, tourist attraction development in Parapat - Simalungun Regency, North Sumatra, is quite optimal both from its development factors, distance and location, in terms of promotion and processing, and so on. In supporting the interest of tourists to visit recreational attractions based on the reference of visitors to Toba Lake in Parapat, Simalungun Regency, North Sumatra, including lodging facilities, restaurants, places of worship that are already strategic and tourist attractions in the mountains. As for the efforts of the Culture and Tourism Office in developing recreational facilities based on the reference of visitors to Toba Lake in Parapat, Simalungun Regency, North Sumatra, it has been carried out. The factors that encourage archipelago tourists to come to visit Parapat are facilities that are already quite good. Furthermore, the added value of recreational Lake Toba is the holding of cultural parties such as the Lake Toba party which is held annually so that it is used as one of the recreational areas that can be developed, benefit the government or the local community, create livelihoods if the Lake Toba recreation area is developed, creating comfort with the construction of more complete facilities in Simalungun District of North Sumatra and the presence of transportation facilities that are also very supportive when visiting Lake Toba in Parapat, North Sumatra Regency
本研究旨在描述文化和旅游办公室在开发Parapat-Simalungun县多巴湖游乐区方面所做的努力,并通过对北苏门答腊岛Simalungun县Parapat多巴湖游客的参考,确定娱乐设施发展的驱动因素。本研究的调查对象为50人,其中包括在北苏门答腊岛多巴帕拉帕特-西马伦贡县进行休闲旅游的社区和游客。收集数据的工具是问卷调查和李克特量表技术,用于分析和描述研究结果。结果表明,以北苏门答腊岛西马伦贡县帕拉帕特多巴湖游客为参考,得出了导致娱乐设施发展的因素。北苏门答腊省西马伦贡县帕拉帕特旅游景点的开发潜力是多巴湖的休闲胜地之一,北苏门答腊省帕拉帕特-西马伦贡县的旅游景点开发无论从开发因素、距离和地理位置、推广和加工等方面都是比较理想的。根据北苏门答腊岛西马伦贡县帕拉帕特多巴湖游客的参考,支持游客参观娱乐景点的兴趣,包括住宿设施、餐馆、礼拜场所,这些地方已经是山区的战略和旅游景点。至于文化和旅游办事处以北苏门答腊岛西马伦贡县帕拉帕特多巴湖的游客为参考,开发娱乐设施的努力,已经进行了。鼓励群岛游客来帕拉帕特的因素是已经相当不错的设施。此外,多巴湖休闲的附加价值是举办每年举行的多巴湖派对等文化派对,使其成为可以开发的休闲区域之一,使政府或当地社区受益,如果开发多巴湖休闲区,将创造生计。在北苏门答腊岛的Simalungun地区建设了更完善的设施,交通设施的存在也为参观北苏门答腊岛帕拉帕特的多巴湖提供了非常好的支持
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引用次数: 0
Persepsi dan Ekspektasi Wisatawan Terhadap Kualitas Pelayanan Rumah Makan Wisata di Desa Terong, Kabupaten Belitung 游客对京畿道茄子村旅游服务质量的看法和期望
Pub Date : 2020-01-15 DOI: 10.36983/JAPM.V8I1.63
P. Karo, Zulkifli Harahap, Samuel Hamonangan
Kualitas pelayanan merupakan salah satu dimensi dalam mencapai kepuasan wisatawan ketika berkunjung, tidak hanya pada destinasi wisata tetapi juga pada restoran atau rumah makan wisata. Hal ini penting dijaga demi menjaga pariwisata berkelanjutan. Penelitian ini untuk menganalisis tingkat persepsi dan tingkat ekspektasi dari kualitas pelayanan rumah makan wisata di Desa Terong, Kabupaten Belitung. Kualitas pelayanan yang diteliti mencakup variabel tangible, reliability, responsiveness, assurance dan emphaty. Teknik pengumpulan data yang digunakan adalah wawancara, kuesioner, dan observasi. Model analisis data yang digunakan dengan metode Importance Performance Analysis (IPA), untuk mengetahui prioritas terhadap indikator yang dapat mempengaruhi kualitas pelayanan. Populasi penelitian adalah 60 orang wisatawan yang sedang berwisata di Kabupaten Belitung. Penelitian menunjukkan. indeks tingkat kesesuaian dari kualitas pelayanan berada pada angka 77,57 persen dan untuk meningkatkan kualitas pelayanan teridentifikasi terdapat sepuluh indikator yang menjadi faktor prioritas perbaikan. Enam indikator lain terdeteksi sebagai faktor penunjang kualitas pelayanan, berprestasi telah mampu memenuhi tingkat ekspektasi wisatawan.
服务质量是游客在参观时获得满足的一个维度,不仅在旅游目的地,而且在旅游餐厅或餐厅。这对维持可持续旅游至关重要。本研究旨在分析京畿道茄子村旅游餐饮服务质量的感知水平和期望水平。服务质量研究包括二极化、可靠性、责任、保险和本能。采用的数据收集技术包括访谈、问卷调查和观察。用于比例分析方法(IPA)的数据分析模型,以确定可能影响服务质量的指标的优先级。研究人口为60名在勿里洞地区旅游的游客。研究表明。服务质量的匹配率为77.7%,为了提高服务质量,有10个指标是改善优先级。发现的另外六个指标是服务质量的支柱,成就已经达到了游客的预期水平。
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引用次数: 2
Persepsi dan Ekspektasi Wisatawan Terhadap Kualitas Pelayanan Rumah Makan Wisata di Desa Terong, Kabupaten Belitung 游客对京畿道茄子村旅游服务质量的看法和期望
Pub Date : 2020-01-15 DOI: 10.36983/japm.v1i2.63
Pelliyezer Karo Karo
Kualitas pelayanan merupakan salah satu dimensi dalam mencapai kepuasan wisatawan ketika berkunjung, tidak hanya pada destinasi wisata tetapi juga pada restoran atau rumah makan wisata. Hal ini penting dijaga demi menjaga pariwisata berkelanjutan. Penelitian ini untuk menganalisis tingkat persepsi dan tingkat ekspektasi dari kualitas pelayanan rumah makan wisata di Desa Terong, Kabupaten Belitung. Kualitas pelayanan yang diteliti mencakup variabel tangible, reliability, responsiveness, assurance dan emphaty. Teknik pengumpulan data yang digunakan adalah wawancara, kuesioner, dan observasi. Model analisis data yang digunakan dengan metode Importance Performance Analysis (IPA), untuk mengetahui prioritas terhadap indikator yang dapat mempengaruhi kualitas pelayanan. Populasi penelitian adalah 60 orang wisatawan yang sedang berwisata di Kabupaten Belitung. Penelitian menunjukkan. indeks tingkat kesesuaian dari kualitas pelayanan berada pada angka 77,57 persen dan untuk meningkatkan kualitas pelayanan teridentifikasi terdapat sepuluh indikator yang menjadi faktor prioritas perbaikan. Enam indikator lain terdeteksi sebagai faktor penunjang kualitas pelayanan, berprestasi telah mampu memenuhi tingkat ekspektasi wisatawan.
服务质量是游客在参观时获得满足的一个维度,不仅在旅游目的地,而且在旅游餐厅或餐厅。这对维持可持续旅游至关重要。本研究旨在分析京畿道茄子村旅游餐饮服务质量的感知水平和期望水平。服务质量研究包括二极化、可靠性、责任、保险和本能。采用的数据收集技术包括访谈、问卷调查和观察。用于比例分析方法(IPA)的数据分析模型,以确定可能影响服务质量的指标的优先级。研究人口为60名在勿里洞地区旅游的游客。研究表明。服务质量的匹配率为77.7%,为了提高服务质量,有10个指标是改善优先级。发现的另外六个指标是服务质量的支柱,成就已经达到了游客的预期水平。
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引用次数: 0
Kompetensi Sumber Daya Manusia Bidang Perhotelan Pada Hotel Bintang 4 Di Kota Berastagi Kabupaten Karo
Pub Date : 2020-01-09 DOI: 10.36983/japm.v1i2.39
Andora Jusuf Ahmad
This research was conducted to find out how far the competence of employees in the field of hospitality, especially in 4 star hotels in Berastagi city and to know how big the role of Karo district government in increasing the competence of employees working in hotel  in Berastagi. The method used in this research is qualitative method with descriptive research type which explain the actual condition that happened in the field with data collection technique through observation, interview and documentation. Based on the results of the research can be in the know that employees who work at hotels in Berastagi have never followed the certification of competence and management of 4 star hotels in Berastagi has not conducted a competency test for employees who work in hotels and Karo district government also has not done activities related to training or competency tests as a form of government support.
这项研究是为了找出员工在酒店业的能力,特别是在Berastagi市的4星级酒店,以及了解Karo区政府在提高Berastagi酒店员工的能力方面的作用有多大。本研究采用的方法是定性的描述性研究型方法,通过观察、访谈和文献资料的方式,运用数据收集技术来解释实地发生的实际情况。根据研究结果可以知道,在Berastagi的酒店工作的员工从未遵循过能力认证和管理,Berastagi的4星级酒店没有对在酒店工作的员工进行能力测试,Karo区政府也没有做过与培训或能力测试相关的活动,作为政府支持的一种形式。
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引用次数: 0
Implementasi Akuntansi Keuangan Usaha Mikro Kecil Dan Menengah (Umkm) Pada Usaha Akomodasi Homestay Di Kabupaten Karo 在卡罗区的寄宿住房业务中,小型和中型微企业会计(Umkm)的实施
Pub Date : 2019-08-30 DOI: 10.36983/japm.v1i1.50
Ngn Ngatemin
This study aims to find out how the Implementation of Micro Small and Medium Business Accounting (UMKM) at Homestay Accommodation Business In Kabupaten Karo. This study used a qualitative approach by analyzing primary data from respondents and secondary data collected from source sharing. The research population is the people in Kabupaten Karo who organize homestay accommodation business spread in several tourist destinations in Kabupaten Karo, due to limited time and fund the research takes sample only the owner / manager of homestay accommodation accommodation in Kecamatan Berastagi. Selection of Kecamatan Berastagi as sample because 60% of effort of akomadasi exist in Kecamatan Berastagi. Sample selection using random sampling method. The results of the research indicate that: 1) Tourism lodge accommodation (Homestay) in Kabupaten Karo has started intensively and continues to increase, because people's perception in this area to homestay accommodation business is quite positive. 2) Accommodation owners generally realize the importance of accounting / bookkeeping to improve the quality of financial governance but the limited knowledge and manpower become obstacles in its implementation so that it has not been able to prepare the financial statements of homestay accommodation business 3) The quality of UMKM financial statements including homestay accommodation is still far from ETAP accounting standard because the owners / managers have no basic knowledge of accounting
本研究旨在了解Kabupaten Karo民宿企业如何实施中小微企业会计(UMKM)。本研究采用定性方法,分析了来自受访者的主要数据和来自来源共享的次要数据。研究人群是在Kabupaten Karo组织民宿住宿业务的人,分布在Kabupaten Karo的几个旅游目的地,由于时间和资金有限,研究只选取了Kecamatan Berastagi民宿住宿的老板/经理作为样本。选择Kecamatan Berastagi作为样本,因为60%的akomadasi存在于Kecamatan Berastagi中。样本选择采用随机抽样方法。研究结果表明:1)Kabupaten Karo的旅游住宿(Homestay)已经密集启动并持续增加,因为该地区人们对民宿住宿业务的看法是相当积极的。2)住宿业主普遍意识到会计/簿记对提高财务治理质量的重要性,但有限的知识和人力成为其实施的障碍,因此无法编制民宿业务的财务报表。3)由于业主/管理者没有基本的会计知识,包括民宿在内的UMKM财务报表的质量仍然与ETAP会计标准相距甚远
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Jurnal Akademi Pariwisata Medan
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