Financial ratio analysis of a company is one of financial performance assessment that are very useful to management in making plan for both short term and long term. The purpose of this research is to evaluate the implementation of financial statement analysis carried out by Hotel Ciater Spa & Resort in 2013 and 2014. The research method used is descriptive method. From the results of analysis show that the level of liquidity ratios, solvency, and operational is quite high, while the ratio of profitability has. fluctuated and the ratio of the activity has not been fully effective.
{"title":"Analisis Rasio Keuangan Untuk Menilai Kinerja Hotel Ciater Spa & Resort, Subang","authors":"P. Saepudin, Syaeful Muslim","doi":"10.34013/JK.V3I2.35","DOIUrl":"https://doi.org/10.34013/JK.V3I2.35","url":null,"abstract":"Financial ratio analysis of a company is one of financial performance assessment that are very useful to management in making plan for both short term and long term. The purpose of this research is to evaluate the implementation of financial statement analysis carried out by Hotel Ciater Spa & Resort in 2013 and 2014. The research method used is descriptive method. From the results of analysis show that the level of liquidity ratios, solvency, and operational is quite high, while the ratio of profitability has. fluctuated and the ratio of the activity has not been fully effective.","PeriodicalId":305696,"journal":{"name":"Jurnal Kepariwisataan: Destinasi, Hospitalitas dan Perjalanan","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124366162","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Data processing and analysis of foreign tourist arrivals in Bandung through Husein Sastra Bandung Airport is very necessary in an effort to take a decision related to tourism planning in Bandung in particular and national tourism generally, be it planning related to the Airport itself and tourism planning In Bandung Raya. The purpose of this study is to determine the mathematical model or good statistical relationship between the predicted variables (the arrival of foreign tourists through the International Airport Husein Sastra Negara Bandung) with the historical value of these variables using the method of forecasting ARIMA (Autoregressive Integrated Moving Average), so that forecasting can Done with the model. ARIMA is often also called the Box-Jenkins time series method. ARIMA is very good for short-term forecasting, while for long-term forecasting the accuracy of forecasting is not good. Usually will tend to flat (flat / constant) for a long period. The results showed that, to know the accuracy of forecasting model in predicting the data, it can be seen the size of precision of forecasting model in table Fit Model, such as: MAPE, MAE, and others. From the results of fit model testing, it can be seen that the value of MAPE of 21.105% and MAE of 2467.875. This shows that the average accuracy rate of the model in predicting the number of foreign tourist arrivals through Husein Sastra Negara Bandung is 78.895%. To know the value of prediction (prediction) in some period to come, can be seen in table Forecast. While to know the fluctuation of data, either that has happened or will be foreseen. From the forecast table can be known the value of the forecast of tourist arrivals. From the table can also be calculated the estimated maximum error value in forecasting, for example for forecasting in June-December 2017, with 95% confidence level, it is estimated that foreign tourist arrivals will not deviate more than 21.105%.
通过Husein Sastra万隆机场的外国游客抵达万隆的数据处理和分析是非常必要的，以便做出与万隆旅游规划有关的决策，特别是与国家旅游有关的规划，无论是与机场本身的规划还是万隆拉雅的旅游规划。本研究的目的是利用预测ARIMA (Autoregressive Integrated Moving Average)的方法，确定预测变量(通过Husein Sastra Negara万隆国际机场的外国游客到达人数)与这些变量的历史值之间的数学模型或良好的统计关系，从而可以用模型进行预测。ARIMA通常也被称为Box-Jenkins时间序列方法。ARIMA对短期预测效果很好，但对长期预测精度不高。通常会趋于平缓(平缓/不变)很长一段时间。结果表明，要了解预测模型预测数据的准确性，可以从表拟合模型(table Fit model)中看到预测模型的精度大小，如:MAPE、MAE等。由拟合模型检验结果可知，MAPE值为21.105%，MAE值为2467.875。这表明，该模型预测通过Husein Sastra Negara万隆的外国游客人数的平均准确率为78.895%。要知道预测(预测)在未来一段时间的价值，可以在预测表中看到。而要知道数据的波动，要么是已经发生的，要么是可以预见的。从预测表中可以知道预测的客流量值。从表中还可以计算出预测中估计的最大误差值，例如对于2017年6 - 12月的预测，在95%的置信水平下，估计外国游客入境人数偏差不会超过21.105%。
{"title":"Peramalan Kedatangan Wisatawan Manca Negara Melalui Bandara Husein Sastra Negara Bandung Dengan Menggunakan Metode Arima (Autoregressive Integreted Moving Average)","authors":"Jatmiko Edy Waluyo","doi":"10.34013/JK.V3I1.32","DOIUrl":"https://doi.org/10.34013/JK.V3I1.32","url":null,"abstract":"Data processing and analysis of foreign tourist arrivals in Bandung through Husein Sastra Bandung Airport is very necessary in an effort to take a decision related to tourism planning in Bandung in particular and national tourism generally, be it planning related to the Airport itself and tourism planning In Bandung Raya. The purpose of this study is to determine the mathematical model or good statistical relationship between the predicted variables (the arrival of foreign tourists through the International Airport Husein Sastra Negara Bandung) with the historical value of these variables using the method of forecasting ARIMA (Autoregressive Integrated Moving Average), so that forecasting can Done with the model. ARIMA is often also called the Box-Jenkins time series method. ARIMA is very good for short-term forecasting, while for long-term forecasting the accuracy of forecasting is not good. Usually will tend to flat (flat / constant) for a long period. The results showed that, to know the accuracy of forecasting model in predicting the data, it can be seen the size of precision of forecasting model in table Fit Model, such as: MAPE, MAE, and others. From the results of fit model testing, it can be seen that the value of MAPE of 21.105% and MAE of 2467.875. This shows that the average accuracy rate of the model in predicting the number of foreign tourist arrivals through Husein Sastra Negara Bandung is 78.895%. To know the value of prediction (prediction) in some period to come, can be seen in table Forecast. While to know the fluctuation of data, either that has happened or will be foreseen. From the forecast table can be known the value of the forecast of tourist arrivals. From the table can also be calculated the estimated maximum error value in forecasting, for example for forecasting in June-December 2017, with 95% confidence level, it is estimated that foreign tourist arrivals will not deviate more than 21.105%.","PeriodicalId":305696,"journal":{"name":"Jurnal Kepariwisataan: Destinasi, Hospitalitas dan Perjalanan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130515910","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The ecosystem of halal tourism destinations is a relatively new phenomenon in the practice of tourism destination management and tourism literature. Currently, halal tourism has become part of the completeness of tourist destinations in general. In this article, the development of halal tourism, the concept of ecosystem, as well as the role of various related components in tourism destinations in detail, based on scientific literature and professional practice in the .field of destination management. A critical assessment of the current situation related to the development of halal tourism in Indonesia is also included in this article.
{"title":"Ekosistem Destinasi Pariwisata Halal Wadah Pengembangan Destinasi Pariwisata Ramah Muslim","authors":"R. W. Rahtomo","doi":"10.34013/jk.v2i2.22","DOIUrl":"https://doi.org/10.34013/jk.v2i2.22","url":null,"abstract":"The ecosystem of halal tourism destinations is a relatively new phenomenon in the practice of tourism destination management and tourism literature. Currently, halal tourism has become part of the completeness of tourist destinations in general. In this article, the development of halal tourism, the concept of ecosystem, as well as the role of various related components in tourism destinations in detail, based on scientific literature and professional practice in the .field of destination management. A critical assessment of the current situation related to the development of halal tourism in Indonesia is also included in this article.","PeriodicalId":305696,"journal":{"name":"Jurnal Kepariwisataan: Destinasi, Hospitalitas dan Perjalanan","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121314607","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Psychological factors are factors inherent in the individual, which will affect how the various kinds of stimuli given by marketers, will affect consumer recognition of the needs, information seeking, and a variety of alternatives before deciding to make a visit or not. This research, entitled "The Influence of Psychological Factors on Tourist Decision to Visit Taman Bunga Nusantara Cianjur Regency" conducted in order to determine the psychological factors of tourist and the decision-making of tourist in visiting Taman Bunga Nusantara Cianjur Regency, as well as to analyze the influence of psychological factors towards tourist decision making to visit Taman Bunga Nusantara Cianjur Regency. The used method is accidental sampling. Respondents in this research were the visitors of Taman Bunga Nusantara as the location of the research, a total of 120 respondents. Based on the analysis, the firmest aspect of psychological factors is personality. As well as tourist decision in visiting Taman Bunga Nusantara was in the low category. Simultaneously, psychological factors significantly influence tourist decision in visiting Taman Bunga Nusantara Cianjur Regency. Based on the research results, the manager of the Taman Bunga Nusantara in order to create a marketing strategy that can affect consumers by providing a strong stimulus to be remembered very well by travelers.
{"title":"Pengaruh Faktor Psikologis Terhadap Pengambilan Keputusan Wisatawan dalam Mengunjungi Taman Bunga Nusantara Kabupaten Cianjur","authors":"E. Rosiana, Piek Haeryah Sadkar, Bem Hainim","doi":"10.34013/jk.v2i2.21","DOIUrl":"https://doi.org/10.34013/jk.v2i2.21","url":null,"abstract":"Psychological factors are factors inherent in the individual, which will affect how the various kinds of stimuli given by marketers, will affect consumer recognition of the needs, information seeking, and a variety of alternatives before deciding to make a visit or not. This research, entitled \"The Influence of Psychological Factors on Tourist Decision to Visit Taman Bunga Nusantara Cianjur Regency\" conducted in order to determine the psychological factors of tourist and the decision-making of tourist in visiting Taman Bunga Nusantara Cianjur Regency, as well as to analyze the influence of psychological factors towards tourist decision making to visit Taman Bunga Nusantara Cianjur Regency. The used method is accidental sampling. Respondents in this research were the visitors of Taman Bunga Nusantara as the location of the research, a total of 120 respondents. Based on the analysis, the firmest aspect of psychological factors is personality. As well as tourist decision in visiting Taman Bunga Nusantara was in the low category. Simultaneously, psychological factors significantly influence tourist decision in visiting Taman Bunga Nusantara Cianjur Regency. Based on the research results, the manager of the Taman Bunga Nusantara in order to create a marketing strategy that can affect consumers by providing a strong stimulus to be remembered very well by travelers.","PeriodicalId":305696,"journal":{"name":"Jurnal Kepariwisataan: Destinasi, Hospitalitas dan Perjalanan","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128013418","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to obtain empirical evidence about "Occupancy Rate Analysis of Effect Study Perspective Hotel amenities Hotel amenities Decision Against guest to stay at Nyiur Indah Beach Hotel Pangandaran". The results are expected to provide benefits of this research is to determine the extent of the facilities owned by Nyiur Indah Beach hotel guests can attract traffic and increase hotel revenue. The method used is descriptive analysis and 'verification. Data collection is an interview with using a questionnaire accompanied by literature study. The sampling technique used is the non-probability sampling techniques that do not provide equal opportunity for each element or member of the population to be sampled. Field data collection conducted in 2015. Data were analyzed using Path. Analysis (Path Analysis). The results showed that there are significant positive and significant effect of the variable to variable-making facility stay. Indicators rooms were clean and comfortable is important in influencing a person to stay. Basically the reason someone stay dihotel is to rest, the rooms are clean and comfortable will make a guest feel at home and comfortable in the rest.
{"title":"Analisis Tingkat Hunian dari Persfektif Fasilitas Hotel di Nyiur Indah Beach Hotel Pangandaran","authors":"Dasril Indra","doi":"10.34013/jk.v2i2.26","DOIUrl":"https://doi.org/10.34013/jk.v2i2.26","url":null,"abstract":"This study aims to obtain empirical evidence about \"Occupancy Rate Analysis of Effect Study Perspective Hotel amenities Hotel amenities Decision Against guest to stay at Nyiur Indah Beach Hotel Pangandaran\". The results are expected to provide benefits of this research is to determine the extent of the facilities owned by Nyiur Indah Beach hotel guests can attract traffic and increase hotel revenue. The method used is descriptive analysis and 'verification. Data collection is an interview with using a questionnaire accompanied by literature study. The sampling technique used is the non-probability sampling techniques that do not provide equal opportunity for each element or member of the population to be sampled. Field data collection conducted in 2015. Data were analyzed using Path. Analysis (Path Analysis). The results showed that there are significant positive and significant effect of the variable to variable-making facility stay. Indicators rooms were clean and comfortable is important in influencing a person to stay. Basically the reason someone stay dihotel is to rest, the rooms are clean and comfortable will make a guest feel at home and comfortable in the rest.","PeriodicalId":305696,"journal":{"name":"Jurnal Kepariwisataan: Destinasi, Hospitalitas dan Perjalanan","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134057550","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The growth of world tourism industry was indicated by increasing 4,7% in 2014 compared to 2013, reach over 1.138 billion tourist. Tourism fundamentally generate economic activity in destination all around the world. Sustainability still become main issue in tourism development, pushed to balance between mass tourism and alternative tourism. This happens also in Indonesia, when "ocean axis" offered by President of Indonesian Republic has open the unbalance west and east Indonesia in development, including tourism which targeting 20 million tourist in 2019. We have to improve accesibility and facility to support tourist movement all over Indonesia. To protect Bali, we have to set Bali not only as an entry point but as exit point, make the journey more meaningful. Closed by happy ending in Bali. Five models is offered to spread out tourist surrounding Indonesia. Those models are possible to develop because it's suitable with national policy to accelerate tourism growing in Indonesia in a sustainable way. Cross province activity can give more benefit by creating alternative tourism and the tourists will get more choice to visit. Utilization of four technical unit assistant under Ministry of Tourism will bring more benefit to accelerate the program.
{"title":"Akselerasi Pengembangan Pariwisata Indonesia yang Berkelanjutan","authors":"M. Sayuti","doi":"10.34013/jk.v2i1.15","DOIUrl":"https://doi.org/10.34013/jk.v2i1.15","url":null,"abstract":"The growth of world tourism industry was indicated by increasing 4,7% in 2014 compared to 2013, reach over 1.138 billion tourist. Tourism fundamentally generate economic activity in destination all around the world. Sustainability still become main issue in tourism development, pushed to balance between mass tourism and alternative tourism. This happens also in Indonesia, when \"ocean axis\" offered by President of Indonesian Republic has open the unbalance west and east Indonesia in development, including tourism which targeting 20 million tourist in 2019. We have to improve accesibility and facility to support tourist movement all over Indonesia. To protect Bali, we have to set Bali not only as an entry point but as exit point, make the journey more meaningful. Closed by happy ending in Bali. Five models is offered to spread out tourist surrounding Indonesia. Those models are possible to develop because it's suitable with national policy to accelerate tourism growing in Indonesia in a sustainable way. Cross province activity can give more benefit by creating alternative tourism and the tourists will get more choice to visit. Utilization of four technical unit assistant under Ministry of Tourism will bring more benefit to accelerate the program.","PeriodicalId":305696,"journal":{"name":"Jurnal Kepariwisataan: Destinasi, Hospitalitas dan Perjalanan","volume":"223 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120973393","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Bandung is a tourist town, trade and education. This is supported by the city of Bandung which lies relatively close to Jakarta as the capital of the Republic of Indonesia. Therefore, the city of Bandung is sensible to improve themselves or develop the city in order to be known by tourists both domestic and foreign. This research was conducted in the city of Bandung and the variables studied are factors that may increase the travel brand image of the city of Bandung. The purpose of this study was to determine the most dominant factor in travel to build Brand Image of Bandung. The sample in this study is the tourists who visit the city of Bandung. The sampling technique using the technique of accidental sampling and statistical analysis used was the Factor Analysis. The results showed that of the eleven major factor in building the brand image of the city of Bandung, namely recognition, affinity, reputation, domain, education, history, creative, culture, cultivation, entertainment and natural, factors protagonist of the most dominant decisive in building the brand image of the city bandung. Creative factor explaining Bandung city has many culinary and tourist attractions have a lot of shopping. This study suggested that the city of Bandung to the arrangement and structuring of regional culinary neighborhood shopping or put side by side with a culinary shopping tour, so that tourists no trouble finding the culinary or otherwise. The arrangement also aims to reduce congestion so that tourists feel safe and comfortable.
{"title":"Identifikasi Faktor-Faktor Wisata dalam Membangun Brand Image Kota Bandung","authors":"M. Usman, Jacob Ganef Pah","doi":"10.34013/jk.v2i1.19","DOIUrl":"https://doi.org/10.34013/jk.v2i1.19","url":null,"abstract":"Bandung is a tourist town, trade and education. This is supported by the city of Bandung which lies relatively close to Jakarta as the capital of the Republic of Indonesia. Therefore, the city of Bandung is sensible to improve themselves or develop the city in order to be known by tourists both domestic and foreign. This research was conducted in the city of Bandung and the variables studied are factors that may increase the travel brand image of the city of Bandung. The purpose of this study was to determine the most dominant factor in travel to build Brand Image of Bandung. The sample in this study is the tourists who visit the city of Bandung. The sampling technique using the technique of accidental sampling and statistical analysis used was the Factor Analysis. The results showed that of the eleven major factor in building the brand image of the city of Bandung, namely recognition, affinity, reputation, domain, education, history, creative, culture, cultivation, entertainment and natural, factors protagonist of the most dominant decisive in building the brand image of the city bandung. Creative factor explaining Bandung city has many culinary and tourist attractions have a lot of shopping. This study suggested that the city of Bandung to the arrangement and structuring of regional culinary neighborhood shopping or put side by side with a culinary shopping tour, so that tourists no trouble finding the culinary or otherwise. The arrangement also aims to reduce congestion so that tourists feel safe and comfortable.","PeriodicalId":305696,"journal":{"name":"Jurnal Kepariwisataan: Destinasi, Hospitalitas dan Perjalanan","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115631491","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research's title is "Applications of Capital Budgeting Method in Feasibility Study of Rooms and Ballroom Investment at Hotel Panorama Lembang", the purpose of this research are to know the feasibility of hotel investment based on financial projection aspect which using Capital Budgeting Method at Hotel Panorama Lembang. The feasibility of investment evaluate by the tools of capital budgeting model, which is have aspect of Discounted Payback Period, Net Present Value, Internal Rate Of Return, and Profitability Index in Hotel Panorama Lembang. The results of this research from the financial projection evaluated with the tools of capital budgeting evaluation which have the results can be seen that investment is feasible, as calculated by the method of discounted payback period is 8 years and 2 months based on hotel evaluation and 6 years and 11 months based on writer's evaluation, net present value in positive result (NPV > 0) in the amount of Rp. 1.743.693.325 , Internal Rate of Return is higher than the discounted factor of 12% in the amount of 23.9303%, profitability index is in positive result higher than 1. Based upon this calculation summarised that the feasibilty of investment based on financial projection are accepted. Based on the evaluation from the capital budgeting method, the criteria of investment at Hotel Panorama Lembang are accepted. The management used the methods which doesn't improve a good result in feasibility. Methods that used by the author more improve a good result in investing decisions, because using a selection of forecasting methods for future revenues. The author used a time series forecasting methods to improve more revenues for hotel. This forecasting method can provide the closest forecast result and the highest rate of accuracy. The author recommends to the management of Panorama Hotel Lembang to continue and accepted the investment of new rooms and ballroom. Considering the result of a feasebility study with a capital budgeting methods are accepted. The author also recommends to the management of Panorama Hotel Lembang to use a proper forecasting methods, such as time series methods.
{"title":"Aplikasi Capital Budgeting dalam Penentuan Keputusan Investasi Kamar dan Ballroom Di Hotel Panorama Lembang","authors":"W. Wardhana","doi":"10.34013/jk.v2i1.17","DOIUrl":"https://doi.org/10.34013/jk.v2i1.17","url":null,"abstract":"This research's title is \"Applications of Capital Budgeting Method in Feasibility Study of Rooms and Ballroom Investment at Hotel Panorama Lembang\", the purpose of this research are to know the feasibility of hotel investment based on financial projection aspect which using Capital Budgeting Method at Hotel Panorama Lembang. The feasibility of investment evaluate by the tools of capital budgeting model, which is have aspect of Discounted Payback Period, Net Present Value, Internal Rate Of Return, and Profitability Index in Hotel Panorama Lembang. The results of this research from the financial projection evaluated with the tools of capital budgeting evaluation which have the results can be seen that investment is feasible, as calculated by the method of discounted payback period is 8 years and 2 months based on hotel evaluation and 6 years and 11 months based on writer's evaluation, net present value in positive result (NPV > 0) in the amount of Rp. 1.743.693.325 , Internal Rate of Return is higher than the discounted factor of 12% in the amount of 23.9303%, profitability index is in positive result higher than 1. Based upon this calculation summarised that the feasibilty of investment based on financial projection are accepted. Based on the evaluation from the capital budgeting method, the criteria of investment at Hotel Panorama Lembang are accepted. The management used the methods which doesn't improve a good result in feasibility. Methods that used by the author more improve a good result in investing decisions, because using a selection of forecasting methods for future revenues. The author used a time series forecasting methods to improve more revenues for hotel. This forecasting method can provide the closest forecast result and the highest rate of accuracy. The author recommends to the management of Panorama Hotel Lembang to continue and accepted the investment of new rooms and ballroom. Considering the result of a feasebility study with a capital budgeting methods are accepted. The author also recommends to the management of Panorama Hotel Lembang to use a proper forecasting methods, such as time series methods.","PeriodicalId":305696,"journal":{"name":"Jurnal Kepariwisataan: Destinasi, Hospitalitas dan Perjalanan","volume":"89 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114792243","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The development of hospitality services is growing rapidly, along with the marry role of investor in the development of the service is no exception to the government, the mechanism of the implementation of hotel financial management in addition managed by the private sector is also managed by the public or government sectors, but the nature and characteristics are different. The purpose of public sector organizations is motivated nonprofit while the private sector is profitable. Sources of public sector financing are derived from taxes, corporate profits of SOEs / SOEs, etc. while private sector financing comes from owner's capital, retained earnings, bank loans, and so on. The pattern of public sector responsibility to the public and the parliament while the private sector is accountable to shareholders, owners and creditors. The organizational structure of the public sector is bureaucratic, rigid and hierarchical while the private sector is flexible. Characteristics of the public sector budget are open to the public while the private sector is closed to the public. Accounting system used public sector cash accounting while private sector accrual accounting. Based on the above, the purpose of this study is to find out how: (1) implementation of public sector accounting role in Enhaii Hotel; (2) implementation of revenue and cost management effectiveness at Enhaii Hotel; and (3) role of public sector accounting on effectiveness Revenue management and fees at Enhaii Hotel. The research methodology applied is qualitative research method with case study at Enhaii Hotel Bandung, data collecting technique is done by observation, interview, document and bibliography, while the model of analysis used is Miles and Huberman model that is data reduction, data display, and data verification. The results of the discussion show that the role of public sector accounting on the effectiveness of revenue and cost management is still less than optimal, this is because it is limited by binding rules, the arrangement of types and sales tariff has been regulated by the government so that income must be deposited to the state treasury as Non-Tax State Revenues (PNBP) And the use of operational costs based on the government budget listed in the List of Budget Implementation (DIPA) STP Bandung because Enhaii Hotel is part of the STP Bandung unit.
{"title":"Peranan Akuntansi Sektor Publik Terhadap Efektivitas Pengelolaan Pendapatan dan Biaya Pada Enhaii Hotel Bandung","authors":"Nor Ismawanto Choirudin","doi":"10.34013/jk.v2i1.20","DOIUrl":"https://doi.org/10.34013/jk.v2i1.20","url":null,"abstract":"The development of hospitality services is growing rapidly, along with the marry role of investor in the development of the service is no exception to the government, the mechanism of the implementation of hotel financial management in addition managed by the private sector is also managed by the public or government sectors, but the nature and characteristics are different. The purpose of public sector organizations is motivated nonprofit while the private sector is profitable. Sources of public sector financing are derived from taxes, corporate profits of SOEs / SOEs, etc. while private sector financing comes from owner's capital, retained earnings, bank loans, and so on. The pattern of public sector responsibility to the public and the parliament while the private sector is accountable to shareholders, owners and creditors. The organizational structure of the public sector is bureaucratic, rigid and hierarchical while the private sector is flexible. Characteristics of the public sector budget are open to the public while the private sector is closed to the public. Accounting system used public sector cash accounting while private sector accrual accounting. Based on the above, the purpose of this study is to find out how: (1) implementation of public sector accounting role in Enhaii Hotel; (2) implementation of revenue and cost management effectiveness at Enhaii Hotel; and (3) role of public sector accounting on effectiveness Revenue management and fees at Enhaii Hotel. The research methodology applied is qualitative research method with case study at Enhaii Hotel Bandung, data collecting technique is done by observation, interview, document and bibliography, while the model of analysis used is Miles and Huberman model that is data reduction, data display, and data verification. The results of the discussion show that the role of public sector accounting on the effectiveness of revenue and cost management is still less than optimal, this is because it is limited by binding rules, the arrangement of types and sales tariff has been regulated by the government so that income must be deposited to the state treasury as Non-Tax State Revenues (PNBP) And the use of operational costs based on the government budget listed in the List of Budget Implementation (DIPA) STP Bandung because Enhaii Hotel is part of the STP Bandung unit.","PeriodicalId":305696,"journal":{"name":"Jurnal Kepariwisataan: Destinasi, Hospitalitas dan Perjalanan","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124333152","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Apprenticeship program is one part of the laborrs force in Indonesia, apprentices basically get the same protection with other labors, but in Indonesia there are many industries that do not provide rights that should be given to participants of the internship program. The purpose of this study was to determine, assess, examine and analyze how the legal protection for participants in apprenticeship programs and practices to determine, assess, examine and analyze an obstacle in the implementation of the apprenticeship program. Study used is descriptive nature Analytical. Secondary data was obtained from the research literature and reinforced with Primary Data obtained from interviews daan questionnaire. Stages of the research literature research and field research. Techniques of data collection are through literature study and interviews. Methods of data analysis using Likert method. The results showed that the occurrence of violations of rights protection for participants in the company's apprenticeship program in terms of three main components, namely Statutory Rights, Contractual Rights and Other Rights on the Protection of Rights Internship Program participants have not been frilly implemented in practice yet. This is because there are some companies who do not exercise rights apprenticeship program participants in the form of the right to obtain employment injury insurance and the right to earn pocket money and or transport money and not doing the apprenticeship agreement in writing between the parties with the company's apprenticeship program participants in a company. Other authors propose recommendations for the educational institutions and industry especially Hotel XYZ at Bandung management to address the existing problems. The purpose of these recommendations is to provide input to the hotel in order to provide protection Rights Internship Program Participants in accordance with the rules of government.
{"title":"Perlindungan Hak Peserta Program Magang di Hotel XYZ Kota Bandung","authors":"A. Danurdara","doi":"10.34013/jk.v2i1.18","DOIUrl":"https://doi.org/10.34013/jk.v2i1.18","url":null,"abstract":"Apprenticeship program is one part of the laborrs force in Indonesia, apprentices basically get the same protection with other labors, but in Indonesia there are many industries that do not provide rights that should be given to participants of the internship program. The purpose of this study was to determine, assess, examine and analyze how the legal protection for participants in apprenticeship programs and practices to determine, assess, examine and analyze an obstacle in the implementation of the apprenticeship program. Study used is descriptive nature Analytical. Secondary data was obtained from the research literature and reinforced with Primary Data obtained from interviews daan questionnaire. Stages of the research literature research and field research. Techniques of data collection are through literature study and interviews. Methods of data analysis using Likert method. The results showed that the occurrence of violations of rights protection for participants in the company's apprenticeship program in terms of three main components, namely Statutory Rights, Contractual Rights and Other Rights on the Protection of Rights Internship Program participants have not been frilly implemented in practice yet. This is because there are some companies who do not exercise rights apprenticeship program participants in the form of the right to obtain employment injury insurance and the right to earn pocket money and or transport money and not doing the apprenticeship agreement in writing between the parties with the company's apprenticeship program participants in a company. Other authors propose recommendations for the educational institutions and industry especially Hotel XYZ at Bandung management to address the existing problems. The purpose of these recommendations is to provide input to the hotel in order to provide protection Rights Internship Program Participants in accordance with the rules of government.","PeriodicalId":305696,"journal":{"name":"Jurnal Kepariwisataan: Destinasi, Hospitalitas dan Perjalanan","volume":"93 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129881273","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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