PRAKTEK PENGANGGARAN INDUSTRI PERHOTELAN DI BALI: STUDI EXSPLANATORY DI WILAYAH BADUNG

Abstract

The present study aims to explore budgeting practices of Bali hotels in the
Badung region which is the most prominent tourism center of the country. The
results indicate that having a budget committee and budget manual are common
for Bali’s hotels. Secondly, participative budgeting is advocated within the
industry. Furthermore, budget period seems dynamic, because hotels state that
they revise budgets and make periodic reporting within the budget period.
Profitability and cost control are the primary reasons in budget preparation.
Finally, budgets are viewed as one of the primary performance indicators.

Keywords: Budget, Budgeting Hotels, Hospitality industry