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.
Highlights
Perkembangan layanan perhotelan berkembang pesat, seiring dengan peran mengawinkan investor dalam pengembangan layanan tidak terkecuali pemerintah, mekanisme implementasi manajemen keuangan hotel selain dikelola oleh sektor swasta juga dikelola oleh sektor publik atau pemerintah, tetapi sifat dan karakteristiknya berbeda
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
Peraturan Pemerintah No 71 Tahun 2010 tentang Standar akuntansi Pemerintah
Summary
Sektor pariwisata di Indonesia saat ini mengalami perkembangan yang signifikan, perkembangan pariwisata tersebut membawa dampak yang sangat baik bagi fasilitas lainnya terutama akomodasi. Mengacu kepada peraturan tersebut di atas maka Pengelolaan pendapatan Enhaii Hotel wajib disetor ke kas Negara yaitu sebagai setoran Penerimaan Negara Bukan Pajak (PNBP), dalam hal ini Enhaii Hotel tidak dapat mengelola secara sendiri hasil dari penjualan produk-produk yang didapat. Sumber dana kegiatan pengelolaan Enhaii Hotel agar dapat berkesinambungan maka unit Enhaii Hotel yang merupakan bagian unit laboratorium Sekolah Tinggi Pariwisata Bandung menetapkan anggaran belanja atau kcluaran atau biaya sebagai dana atau biaya operasional sehari-hari yang menjadi satu kesatuan dalam Daftar Isian Pelaksanaan Anggaran (DIPA), sehingga proses dan mekanisme penggunaan anggaran tersebut hams mengikuti peraturan yang ditetapkan pemerintah melalui persetujuan Pejabat Pembuat Komitmen (PPK) dan Kuasa Pengguna Anggaran (KPA). Pendapatan yang wajib disetor ke kas negara sebagai penerimaan negara bukan pajak dan biaya operasional yang harus melalui prosedur birokrasi, hal ini mengakibatkan pelaksanaan operasional Enhaii Hotel kurang optimal dan terkendala dalam ranah persaingan dengan hotel sekitarnya
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