An Analysis of Service Charge Accounting Treatment in Compliance with the Uniform System of Accounts for the Lodging Industry (USALI) 12th Edition at Bvlgari Resort Bali
DOI:
https://doi.org/10.55927/fintech.v4i1.228Keywords:
Accounting Treatment, Hotel, Rooms Department, USALIAbstract
This study aims to analyze the conformity of service charge accounting treatment with the Uniform System of Accounts for the Lodging Industry (USALI) 12th Edition at the Rooms Department of Bvlgari Resort Bali. A qualitative approach with a case study method was employed. Data were collected through interviews and document analysis, then analyzed using data reduction, data presentation, and conclusion drawing techniques. The study was conducted in 2025 at Bvlgari Resort Bali. The findings indicate that the accounting treatment of service charges applies the accrual basis and generally complies with USALI 12th Edition in terms of recognition, measurement, presentation, and disclosure. The only difference identified relates to account naming practices based on the company's internal policies, without affecting compliance with the applicable standard.
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