Analisis kebijakan kredit dalam upaya penagihan piutang travel agent di fairmont sanur beach bali
Abstract views: 68 , pdf downloads: 103
This study aims to determine the credit policy applied at the Fairmont Sanur Beach Bali Hotel for the 2017 – 2019 period and to find out the factors causing delays in collecting travel agent receivables at the Fairmont Sanur Beach Bali Hotel for the 2017 – 2019 period. The data analysis technique used in this research is descriptive qualitative analysis technique. By using the analysis technique namely, account receivable turn over, average collection period, credit policy, credit standard, terms of credit and receivable collection policy.The results showed that there were deviations from the credit policy set by management, namely 12 times for the receivables turnover rate and 30 days for the average day for collection of receivables. But the realization is that in 2017 the receivables turnover rate was 7.25 times, in 2018 it was 6.71 times and in 2019 it was 6.11 times. Likewise, on the average day of collection of receivables, in 2017 it was 50 days, in 2018 it was 54 days and in 2019 it was 60 days. The hotel does not follow the standards set by the hotel management. The 5 C's of Credit have not been fully implemented in accordance with hotel policy. Likewise, not applying discounts and fines to travel agents. From the analysis that has been done, it can be concluded that the collection of receivables from travel agents at the Fairmont Sanur Beach Bali Hotel did not take place optimally.
Bagyono, 2014. Pariwisata dan Perhotelan. Bandung: Alfabeta.
Budi, Hengki Irawan Setia. 2011. Bijak Mengelola Piutang. Jakarta: PT Elex Media Komputindo.
Gitasudormo, Indriyo. 2000. Manajemen Keuangan. Yogyakarta: BPFE.
Hery. 2016. Akuntansi Aktiva, Utang dan Modal. (Edisi Kedua). Yogyakarta: Gava Media.
Kasmir. 2015. Analisis Laporan Keuangan. Jakarta: PT. RajaGrafindo Persada.
Keputusan Menteri Pariwisata dan Ekonomi Kreatif Republik Indonesia Nomor PM.53/HM.001/MPEK/2013 Tentang Standar Usaha Hotel.
Listiyani, Ni Putu Vannia Amelda. 2020. Analisis Efektivitas Kebijakan Penjualan Kredit Dalam Upaya Penagihan Piutang Di Hotel The St. Regis Bali Resort. (Unpublished Skrispi). Politeknik Pariwisata Bali, Bali.
Mulyadi. 2013. Sistem Akuntansi. (Edisi Ketiga). Jakarta: Salemba Empat.
Priyanto, Duwi. 2016. Belajar Alat Analisis Data Dan Cara Pengolahannya Dengan SPSS. Yogyakarta: Gava Media.
O.A. Yoeti. 2012. Perencanaan Strategis Pemasaran Daerah Tujuan Wisata, Pradnya Paramita, Jakarta.
Riduwan. 2014. Metode & Teknik Penyusunan Proposal Penelitian. Bandung: Alfabeta.
Satori, & Komariah. 2014. Metodelogi Penelitian Kualitatif. Bandung: Alfabeta.
Siregar, Syofian. 2013. Statistik Parametrik untuk Penelitian Kuantitatif. Jakarta: PT Bumi Aksara.
Sugiyono, Prof. Dr. 2016. Statistika Untuk Penelitian. Bandung: Alfabeta.
_______________. 2018. Metode Penelitian Kualitatif. (Edisi Ketiga). Bandung: Alfabeta.
Wiagustini, Ni Luh Putu. 2014. Manajemen Keuangan. Denpasar: Udayana University Press.
Wiyasha, IBM. 2010. Akuntansi Perhotelan Penerapan Uniform System of Accounts for the Lodging Industry. Yogyakarta: Andi.
___________. 2014. Akuntansi Manajemen untuk Hotel dan Restoran. Yogyakarta:Andi
Copyright (c) 2022 Ni Komang Riska Fildayanti, I Putu Arnawa
This work is licensed under a Creative Commons Attribution 4.0 International License.
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access)