IJASTE – International Journal of Applied Sciences in Tourism and Events Vol. 3 No.2 December 2019     122   DEVELOPING OF SALES ACCOUNTING MODEL HOTEL SUPPLIER ON GROWTH OF BUSINESS REVENUE Ni Nyoman Aryaningsih1, Putu Rany Wedasuari2 , Made Bagiada3, IGA.Oka Sudiadnyani4 1,3,4Accounting Departement, Politeknik Negeri Bali, Indonesia 2 Accounting Departement, Udayana University, Indonesia Email: 1nyomanaryaningsih@pnb.ac.id,2ranywedaa@yahoo.com 3madebagiada@pnb.ac.id, 4okasudiadnyani@pnb.ac.id ABSTRACT 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. Keywords: Keywords: sales accounting model, hotel supplier, revenue growth. INTRODUCTION Hotel market share growth in Bali is around 10% over the past 5 years when viewed from the demand side. This condition indicates that the hotel business in Bali is still struggling to grow, so it needs various efforts to boost the sales turnover of the business and managing financial (Baker, 2004; Baker, 2013). It’s impact to increasing business risk and social psychology (Blair, 2013). From the supply side, most companies in Bali face business risk (natural risk) and natural risk or experience business critical points, such as the Trade, Hotel and Restaurant sector experiencing a pressure of -8.75%). This is also reflected in the weighted Net Balances of business IJASTE – International Journal of Applied Sciences in Tourism and Events Vol. 3 No.2 December 2019     123   activities which contracted by -32.37%, lower than the positive third quarter of 2017 at 24.59%. It bring to impact for quality of life and opportunities value (Constanta, at.al, 2007). Seeing the problems, symptoms and phenomena of business related to the trade sector of hotels and restaurants as seen from the supply side that has been under pressure. It’s deemed necessary to conduct empirical studies. In addition, this research is important to support in realizing of Strategic Planning based on Green Tourism. Morey's findings (2010), business management problems are caused by two things, namely "accounting errors" and "accounting fraud" (fraudulent calculations) ". Business management as a result of calculation fraud exceeds 30% as stated by the Association of Certified Fraud Examiners (ACFE). The same thing was confirmed by the results of the accounting survey that most business professionals about 84% were concerned that there might be a "double dip" (double calculation). More than a quarter of the 27% of those surveyed were very concerned that there might be multiple calculations and more than half (58%) were somewhat worried. This problem arises from the fact that local inflation has a direct impact on the exchange rate used in the translation process. Although economists generally assume an inverse relationship between a country's internal inflation rate and its external currency value, the evidence shows that such relationships are rare, at least in the short term. Therefore, the magnitude of the adjustments made to eliminate the phenomenon of double-calculation will vary depending on the level of the negative correlation between the exchange rate and the difference in inflation. The results of research by Coyne (2010), Pickerd (2011) stated that accounting calculations for the allocation of input resources are determined by enterprise decisions. The purpose of this research is to study the development of the sales accounting model of hotel suppliers against the growth of business revenue, so that it can be known from the internal side of the company in facing business risks. The second objective is to analyze the impact of developing the hotel supplier sales accounting model on the growth of business results and the value of business trends. IJASTE – International Journal of Applied Sciences in Tourism and Events Vol. 3 No.2 December 2019     124   RESEARCH METHODS The approach used in this study is a deductive approach. The method in proving the results of empirical studies is carried out surveys, interviews and documentation. The data collected is secondary and primary data. Accounting experts like Pickers, at.al (2011) mentions the importance of conducting accounting research to analyze of primary data. Research used a descriptive qualitative, quantitative analysis-Geometric Index. The results of the study are expected to be able to answer the impact objectives of developing a sales accounting model for hotel supplier companies on the growth of business results and the trend value of hotel supplier businesses, as shown in Figure 1 Figure 1. Linked of Theory, Method, and Outcome Research RESULT AND DISCUSSION The results of this study were obtained through the identification and analysis of the application of hotel supplier sales accounting models, analysis of operational costs related to sales to buyers/customers, order intensity level to maintain Supplier-Buyer relationships, information systems of supplier-buyer transaction services and development of business results. The hotel is one of the customers of Supplier CV Blessindo who makes purchasing orders with procedures shown by the model in Figure 2 Accounting model for sale of Hotel Supplier. Sales Accounting Theory-Fundamental Analysis-Revenue Grow Sale Accounting Model- Hotel-Supplier Developing of Sales Accounting Model, Geometrics Index of Revenue growth Beverages Supplier- Hotel Statistic-Qualitative Geometrics Index Survei of implementing of sales accounting the hotel-supplier Outcome of Developing sales accounting model on the hotel-supplier IJASTE – International Journal of Applied Sciences in Tourism and Events Vol. 3 No.2 December 2019     125     Purchasing  order Figure 2 Accounting model for sale of Hotel Supplier. An assessment of the level of intensity of ordering beverages (beverages) is sought to maintain networking with hotel customers. Hotel suppliers from these suppliers number around 200 businesses spread across Bali Province. The intensity of the order is formed by a time block system. If there is a late payment in accordance with the agreement contract agreed upon between the supplier and the hotel, then the goods will be blocked, until the payment term is agreed. If the agreement on the sale of goods from suppliers to hotels is carried out in terms of time based on the agreement of the buyer, then proof of hotel purchases or orders will be stored by the supplier in the accounting section. The length of time the evidence is stored depends on the time contract agreed upon between the supplier and the customer. Business decisions, especially about product sales to hotels without regard to the period of turnaround, can affect the company's capital structure (Huang & Song, 2006).The flow of payments made by suppliers to hotels and other customers can be described in Figure 2. IJASTE – International Journal of Applied Sciences in Tourism and Events Vol. 3 No.2 December 2019     126   Figure 2. Transaction Flow from Supplier-Hotel Service Information System Transaction Supplier-Hotel (Buyer) Transaction service information system supplier-buyer plays an important role to maintain the existence of the company. Information systems for hotel supplier services transactions are carried out through various hospitality industry exhibition events in Bali, such as exhibition, product exhibitions, grand promotion products organized by BTDC / ITDC (Bali Tourism Board Corporation / Indonesia Tourism Development Corporation). These events are routinely held every year in March. This year's event was held March 2 to 11 2018 in Nusa Dua Bali. The participants amounted to 100 companies, of which one of the participants was CV. Blessindo as a single supplier. According as Leavitt (1980); Howson & Dale (1991); Jonas, at.al (2015) that daily activities of firm to distributing continues product that give value customer. So, It can indirect to decreasing a community poor. Sales Revenue The development of sales revenue of single suppliers every year has undergone increasingly good changes. The sales results of this single supplier's business from each customer show differences based on the age details of the accounts. The details s  Head  Accounting Accounting  Receivable Accounting Payable Debt collector  Purchasing  Order  Purchasing Order  Purchasing Order  Purchasing Order  Purchasing  Order  Purchasing  Order  Purchasing  Order  s  IJASTE – International Journal of Applied Sciences in Tourism and Events Vol. 3 No.2 December 2019     127   of the age of the receivable are related to the time block system set by the company. The time block system is closely related to the terminology system. Sales results based on Age of Accounts Receivable can be shown in the case study of 12 single customer suppliers indicating that sales with a Block System of 1-30 days and 31-60 days showed higher results obtained using the 1-30 day block system. This shows that the calculation in terms of shorter time investment capital turnover gives a greater value of business. If this is considered by supplier companies, the development of their business will be even better with the assumption that business management is applied more transparency and more accountability. Even though the results of the sale of a single supplier are better at the block system at 1-30 days, the supplier company also uses the 61-90hr block system. Sometimes that sale of goods has occurred but payments are difficult to be billed by the supplier beyond the time limit set by the company. In the event of such a case, the sale of goods occurs but the receipt of accounts receivable cannot be collected until the time limit is established, then the sale is considered "Loss of Receivables". This receivable loss can pose a business risk. Jong’s findings (2008); Guo & Hodges (2015); Haddad & Lotfaliei (2019) that there is an indirect impact because firm-specific factors also influence the roles of firm-specific determinants of leverage. If the firm have zero-leverage so that it pay substantially higher dividends, are more profitable and taxes expense paying a higher. Quantitative Analysis - Geometric Indexes Based on the sales results of a single supplier, quantitative analysis can be carried out using geometric index calculations as shows in Table 1. Table 1. Geometry Index of Block 1-30days Receivables and 31-60days Sources: Data accounted Description Block 1- 30days Block 31-60days Total 32.870.050 34.116.058 Average/days 1.095.668 568.601 Total Average 1.664.269 1.664.269 Deviation 568.601 1.095.668 Geometric Indexes 0,518953546 1,92695475 IJASTE – International Journal of Applied Sciences in Tourism and Events Vol. 3 No.2 December 2019     128   Geometry index is a comparison calculation (ratio) of sales value based on the block of time set by the company between 1-30 days with 31-60 days. The geometric index ratio shows the development of sales results with the time block system can be described in Figure 4. Figure 04. Growing of Sales Revenue Accounted By The Time Block System. Figure 03 shows the progress of the sale of a single supplier with the calculation of the block geometry index 1-30 days and block 31-60 days. Block System with range of 1-30 days listed on geometrics index showed changes, while block 31-60 days showed horizontal development. When it came to business risk analysis, the 1-30 days block geometry index is more risky than block 31-60 days. The higher the risk in the business, the higher the results that will be obtained by the company. This finding is supported by the findings of a financial expert who stated that 30 days of capital turnover is too short and very risky and can affect the capital structure and composition of current assets. CONCLUSION Transaction service information system supplier-buyer plays an important role to maintain the existence of the company. The information system for hotel supplier IJASTE – International Journal of Applied Sciences in Tourism and Events Vol. 3 No.2 December 2019     129   service transactions is carried out through various hospitality industry exhibition events in Bali, the development of sales results of Single suppliers every year is undergoing increasingly good changes. The accounting model for hotel supplier sales begins with the purchase order made by the buyer to the supplier. Then the supplier will receive proof of purchase orders made by the administration and recorded in the order book. The sales results of this single supplier's business from each customer show differences based on the age details of the accounts. Geometry index is a comparison calculation (ratio) of sales value based on the block of time set by the company between 1-30h with 31-60 days. 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