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This study analyzes the economic dynamics and development of the tourism sector in the Special Region of Yogyakarta (DIY) Province during the 2015–2024 period. The research employs a quantitative descriptive approach using secondary data obtained from the Central Bureau of Statistics (BPS). Data analysis is carried out through descriptive statistical methods and trend analysis to capture changes and patterns over time. The variables examined include regional economic growth, the number of tourist visits, road infrastructure development, labor absorption, and hotel occupancy rates across five districts/cities in the province. The findings indicate that the economy of DIY demonstrates relatively strong resilience in the post-COVID-19 pandemic period, supported by gradual recovery in tourism-related activities. The development and operation of Yogyakarta International Airport have significantly contributed to economic growth in Kulon Progo Regency, particularly by improving accessibility and investment opportunities. The tourism sector continues to serve as the main economic driver in the region, with tourist visits largely concentrated in Sleman Regency and Yogyakarta City, while Gunungkidul Regency shows considerable potential for nature-based tourism development. Overall, the study concludes that equitable infrastructure development and the strengthening of the service sector are crucial to ensuring sustainable and inclusive economic growth in the Special Region of Yogyakarta.

This research aims to:1) To understand and analyze development of revenue, hotel tax and restaurant tax in North Tapanuli Utara from 2015-2023. 2) To understand and analyze the effectiveness, hotel tax, restaurant tax effectiveness, hotel tax efficiency, and restaurant tax efficiency in North Tapanuli Regency. This study uses time series data from 2015-2023, wihich is secondary data, to assess the efectiviness of hotel tax and restaurant tax revenue on local revenue (PAD) in North Tapanuli Regency. The data collection method used is library research, which utilizes literature or library materials as the primary data source. Quantitative descriptive analysis methods are used determine the develoment of PAD, tax development, restaurant tax development, hotel tax effectiveness, tax efficiency, and restaurant tax efficiency. The results of this study provide an overview of the development of PAD, development of hotel taxes, the development of restaurant taxes, the effectiveness of hotel tax revenue, restaurant taxes, hotel tax efficiency towards the original regional income (PAD) of North Tapanuli Utara Regency in 2015-2023. The average development of PAD in North Tapanuli regency is 10 percent, the average development of hotel taxes is 4 percent and the average development of restaurant taxes is 19 percent. The average effectiveness is 89 percent, which is classified as quite effective, the effectiveness of restaurant taxes reaches 91 percent which is classified as effective. The efficiency of hotel taxes is 5 percent which is classified as inefficient, while the efficiency of restaurant taxes is 107 percent which is classified as very efficient.

This study aims to analyze the influence of tax literacy knowledge, taxpayer awareness, and tax sanctions on hotel taxpayer compliance in Boyolali Regency. The research uses a quantitative approach with a survey method. Data were collected through questionnaires distributed to 58 respondents who are hotel taxpayers in Boyolali Regency. The data were analyzed using multiple linear regression analysis. The results show that tax literacy knowledge has a positive influence on taxpayer compliance with a significance value of 0.001. Taxpayer awareness also has a positive influence on taxpayer compliance with a significance value of 0.000. Additionally, tax sanctions have a positive influence on taxpayer compliance with a significance value of 0.006. Based on these results, it can be concluded that all three independent variables significantly affect the level of hotel taxpayer compliance in Boyolali Regency.

This study aims to analyze the effect of Parking Tax, Hotel Tax, and Street Lighting Tax collection on the Regional Original Revenue (PAD) of Sukoharjo Regency. The research uses a quantitative method with a multiple linear regression approach. The data analyzed are secondary data from the 2019–2023 period obtained from the Regional Financial and Asset Management Agency (BPKAD) of Sukoharjo Regency. The results show that Hotel Tax and Street Lighting Tax have a significant effect on PAD, while Parking Tax does not have a significant effect. These findings indicate the need to optimize Parking Tax management and improve collection strategies for Hotel Tax and Street Lighting Tax to enhance regional fiscal independence.

This study aims to analyse the impact of the implementation of PSAK 73 which focuses on changes in key financial ratios, namely Debt to Equity, Return on Assets, and Return on Equity. The results showed that DER experienced a significant increase, ROA in the first year experienced a significant decrease and ROE experienced a significant decrease due to depreciation and rental interest. Overall, the implementation of PSAK 73 affects the company's financial structure, increases leverage, and decreases profitability and affects asset efficiency although not consistently. This study also responds to the importance of financial statement transparency with the recognition of right-to-use assets and lease liabilities that provide a more realistic picture of the company's liabilities and assets. This study suggests expanding the sample, considering other variables, and using more complex quantitative and qualitative analysis methods to gain a deeper understanding.

This study aims to analyze the Effect of Hotel Tax, Street Lighting Tax, and Entertainment Tax on the Original Regional Income (PAD) of Boyolali Regency. This study uses a quantitative method with data from the Regional Finance Agency (BKD) of Boyolali Regency for the period 2021 - 2024. The results of this study indicate that Hotel Tax does not have a significant effect on the PAD of Boyolali Regency, with a value of 0.075. Similar to Entertainment Tax, the results of the Entertainment Tax study also have no significant effect on the PAD of Boyolali Regency. In contrast to Street Lighting Tax, the results show that Street Lighting Tax has a significant effect on the PAD of Boyolali Regency. Based on these results, the study recommends that local governments optimize tax management and increase public awareness of the importance of paying taxes.

Regional income is one of the important indicators in assessing the financial performance of local governments, especially in supporting development and public services. Malang City as one of the regions with growing economic dynamics, requires optimal revenue management through the Regional Financial and Asset Management Agency. The purpose of this study is to analyze the structure and trend of local income and evaluate the allocation of regional spending. The method used is quantitative descriptive with data collection through observation of budget realization reports and analysis of revenue trends. The findings of the study indicate a significant increase in local revenue, especially from the hotel, restaurant, and entertainment tax sector, although there are still challenges in managing assets and transfer funds. The implications of the results of this study are expected to contribute to the development of more effective fiscal policies, as well as increasing transparency and accountability in regional financial management in Malang City. This study also provides strategic recommendations for optimizing regional income in the future.

Camping has become a part of the lifestyle of modern tourists. From camping, a new lodging innovation emerged that combines hotel accommodation facilities and camping, namely glamping. One of the modern glamping in Bali is Bobocabin Kintamani. The purpose of this study was to analyze the effect of experiential marketing on revisit intention mediated by customer satisfaction. The sample of this study was 120 respondents of Bobocabin Kintamani visitors. The sampling technique that will be used in this study is purposive sampling. This research technique uses path analysis, Sobel test and VAF test. The results of this study indicate that experiential marketing has a positive and significant effect on revisit intention, experiential marketing has a positive and significant effect on customer satisfaction, customer satisfaction has a positive and significant effect on revisit intention, and customer satisfaction mediates experiential marketing on revisit intention. The implications of this study provide implications that can be used by Bobocabin Kintamani in developing appropriate strategies. Experiential marketing implemented by Bobocabin Kintamani plays an important role in increasing customer satisfaction, which ultimately has a positive impact on the intention to revisit. The unique experiences offered, such as the smart cabin concept with soothing natural views, increase customer satisfaction and form a lasting impression that encourages them to return.    

This study aims to analyze the effectiveness of marketing strategies and services at Sahid Raya Hotel Yogyakarta in improving customer satisfaction and competitiveness in the hospitality industry. The research employs a qualitative descriptive method, with data collected through observation, interviews, and documentation. The findings indicate that digital marketing, such as social media and promotions on online platforms, significantly contributed to a 20% increase in occupancy rates within one year. Additionally, high service quality, including responsive service and staff friendliness, directly impacts customer loyalty. The main challenges identified include maintaining service quality amidst rising occupancy and intense competition. The study concludes that a combination of digital marketing strategies and effective service management is key to the hotel's success. Recommendations include strengthening customer loyalty programs, staff training, and continuous innovation to meet the demands of a dynamic market.

This study aims to analyze the relationship between service quality and customer green satisfaction at Madani Hotel Medan. The service quality in question includes aspects such as reliability, responsiveness, assurance, empathy, and physical evidence, which are integrated with environmentally friendly practices implemented by the hotel. Green satisfaction refers to the level of customer satisfaction that is not only based on conventional services, but also on the hotel's commitment to environmental sustainability. The research method used is a quantitative approach by distributing questionnaires to 100 respondents who are guests of Madani Hotel Medan. Data were analyzed using a linear regression method to determine the effect of service quality on green satisfaction. The results of the study indicate that there is a positive and significant relationship between service quality and customer green satisfaction. This finding indicates that the implementation of high-quality and environmentally friendly services can increase overall customer satisfaction. This study provides implications for hotel management to continue to improve service quality by paying attention to sustainability aspects in order to meet the expectations of increasingly environmentally conscious customers.

This study aims to design an effective cash accounting information system for an agrotourism hotel in Batu City. The data collection methods used are field studies and literature review, employing techniques such as observation, interviews, and documentation. The important significance of this research is to enhance the cash receipt procedures for hotel room rental payments by incorporating additional digital payment methods through e-wallets and QRIS, thereby increasing transaction efficiency that benefits both the hotel and consumers. The significant importance of this research is to enhance the efficiency of payment transactions, making it easier for both the hotel and consumers. The qualitative analysis in this study aims to improve the accuracy of cash recording, reduce the risk of errors and misuse of funds, enhance internal control, broaden payment options, and provide practical guidance for hotels and consumers regarding payment and cash receipt procedures. With improved cash receipt procedures, the hotel will be better prepared to meet consumer needs and increase competitiveness in response to changes.

A hotel is a building with rooms that are rented out as a place to stay, event venue and place to eat. Batam has a fairly good hotel population because it directly borders Singapore. One of the hotels in Batam is the AP Premier Hotel, this hotel has four star status in Batam. The problem with this hotel is that the attendance system is often problematic, disrupting payroll at the end of the month. With these problems, the author proposes to create a manual attendance which aims to assist HRD in making payroll at the end of each month, using a direct implementation method. The results obtained from this activity are in the form of softcopy and hardcopy in the form of manual attendance which will be carried out at the hotel.

This study analyzes the impact of international tourist arrivals and their spending on the occupancy rate of star-rated hotels in Indonesia from 2009 to 2023. Using a quantitative approach with multiple linear regression, the study examines the relationship between two independent variables nternational tourist arrivals and average tourist spending and the dependent variable, which is the occupancy rate of star-rated hotels. Data for this research were sourced from the Central Statistics Agency (BPS), the Ministry of Tourism, and Bank Indonesia. The analysis results show that the number of international tourist arrivals does not significantly affect the occupancy rate of star-rated hotels. However, average tourist spending has a significant negative effect, indicating that tourists with higher spending tend to choose higher-star hotels. The simultaneous F test reveals that both variables jointly have a significant effect on hotel occupancy rates. The coefficient of determination (R²) of 45.52% indicates that both independent variables can explain the variation in the occupancy rate of star-rated hotels. Based on these findings, it is recommended that the government and tourism industry stakeholders focus on promoting destinations that attract high-spending tourists and improving the quality of star-rated hotel accommodations to meet the preferences of international tourists.

This research was conducted to determine the effect of revenues and operational costs on the financial performance of hotel, restaurant and tourism subsector companies listed on the Indonesia Stock Exchange (BEI) in 2019-2023. This research uses 2 independent variables in the form of revenues and operational costs. The dependent variable is financial performance measured using the return on asset ratio. The population in this research is 50 companies in the hotel, restaurant and tourism subsector registered on the IDX in 2019-2023. Sampling used purposive sampling technique. The total research sample was 16 companies with 80 financial report data tested using multiple linear regression analysis. The results of the research that has been carried out show simultaneously revenues and operational costs have an effect on financial performance.

This research is motivated by the growth of the Hotel, Resort and Cruise Lines Industry which does not always increase every year. The value of the Hotel, Resort and Cruise Lines Industry shows a decline starting from 2017-2022. This increase and decrease in value can be changed by Corporate Social Responsibility (CSR) and Financial Performance. This research aims to: (1) Find out changes in Corporate Social Responsibility (CSR) towards Industrial Value, (2) Find out changes in Financial Performance towards Industrial Value, and to (3) Find out changes in Corporate Social Responsibility (CSR) and Financial Performance together. the same for the Industrial Value of the Hotel, Resort and Cruise Lines industry listed on the IDX in 2017-2022. The population in this study is the entire Hotel, Resort and Cruise Lines industry listed on the IDX in 2017-2022. Sample selection used purposive sampling technique. The number of samples obtained was 10 industries. The type of data collected is secondary data obtained from the IDX website. The analytical methods used are descriptive analysis, classical assumption test, multiple linear analysis, t test, f test, and analysis of the coefficient of determination (R2). The research results prove that: (1) Corporate Social Responsibility (CSR) has had a significant negative change in Industrial Value, (2) Financial Performance has had a significant positive change in Industrial Value, and (3) Corporate Social Responsibility (CSR) and Financial Performance have simultaneously had a significant change. on Industrial Value.

Fluctuations in the number of hotel guests which tend to decrease encourage managers to further improve management performance so that things that influence the decline can be identified and then implemented as appropriate strategies to overcome them. Consumers or guests in this case are a heterogeneous community who come from various backgrounds, characteristics, habits, regions, cultures and economic levels. Based on several theories, previous research and the phenomenon of this problem, research was conducted to analyze the influence of service quality on consumers' decisions to stay at the Surabaya Youth Hostel. In research that wants to see the influence of tangible, reliability, responsiveness, assurance, empathy on the decision to stay at the Surabaya Youth Hostel. By using tabulated data from the results of a population survey with a sample of 40 respondents, visitors staying at the Surabaya Youth Hostel were analyzed. using multiple linear regression analysis tools, it can be seen. The R value of 0.951 means that the relationship between the independent variables tangible, reliability, responsiveness, assurance, empathy on consumer decisions to stay overnight is close and strong. This is indicated by an R value above 50%, namely 95.1%. The simultaneous determination value (R square) is 0.904, meaning that variations in tangible, reliability, responsiveness, assurance, empathy regarding consumer decisions to stay overnight change by 90.4% while the remaining 9.6% is influenced by other variables not studied. In this research, it can be seen that the variables tangible, reliability, responsiveness, assurance, empathy influence simultaneously (simultaneously) on the decision to stay by producing an Fcount value of 64,219 and a Ftable of 2.4 with a df in the numerator of 5 and the denominator of 34. By using the test t can be seen that all independent variables, including tangible, reliability, responsiveness, assurance, empathy, have a partial influence on the decision to stay, where reliability with a calculated t coefficient value of 4,877 is the variable that has the most influence on the decision to stay.

In the current era of globalization, business development is occurring rapidly. The growth of various businesses is happening everywhere. The number of hotels currently available is increasing, both conventional and sharia, which is causing market competition to become increasingly fierce. Every consumer has a wide choice of products or services that they want to choose according to their individual wishes. Facilities and services are one of the factors that influence the quality of consideration of consumers or visitors in choosing hotel and lodging services. The aim of the research is to find out how the principles of Islamic Business Ethics are applied at Sharia Hotels in Jambi City, especially at OYO 2899 Ardilia Syariah Airport, Jambi City. The method used in this research is a data analysis method which refers to data collection techniques by means of observation, interviews and documentation. The research results show that facilities and services influence the application of Islamic business ethics principles in each Sharia Hotel.  

This research aims to analyze the implementation of Standard Operating Procedures (SOP) for accounts payable in reporting goods receipts at the Vasa Hotel Surabaya. Quantitative methods are used with data collection techniques through observation, interviews and document analysis. The research results show that the implementation of SOP accounts payable still faces several challenges, especially in terms of completeness of Receiving Report documents and coordination between departments. This research provides recommendations for improving process efficiency and compliance with existing SOPs.

This research was conducted to analyze internal control in the management of receivables at HARRIS Hotel & Conventions Gubeng. The purpose of this study was to determine the internal control system in managing accounts receivable at HARRIS Hotel & Conventions Gubeng. The research was conducted using a qualitative descriptive approach method which includes data collection, data reduction, presentation and findings. The application of the internal control system in the management of accounts receivable by HARRIS Hotel & Conventions Gubeng has been running well. Proven by the application of ethical standards and clear policies and applying principles in the form of guidelines in carrying out work every day, good information and communication, credit sales policies and holding regular evaluations every month to discuss problems regarding accounts receivable. This greatly supports internal control of accounts receivable management to run effectively.

The city of Surabaya, as one of the cities in East Java Province, is active in the tourism sector. However, for many of them there are still income disparities in this metropolitan city. In tourism, there are several indicators that need to be paid attention to, namely the number of tourist visits, the number of hotels and the GRDP of the tourism sector. These three are appropriate benchmarks in approaching the growth of the tourism industry. Not only that, the human development index is also an important point for measuring the level of human welfare so that large disparities do not occur. This research aims to determine the influence of the growth of the tourism industry and the human development index on income inequality in the city of Surabaya. The type of research used is descriptive quantitative using secondary data obtained from the Department of Culture, Youth and Sports and Tourism of the City of Surabaya and the Central Statistics Agency of the City of Surabaya. The data obtained from 2014 - 2023 was processed using a time series method and then tabulated and analyzed using SPSS version 25. The results obtained from the F test for the two independent variables had a significant effect on income inequality. In the t test, partially the tourism industry growth variable has a positive and significant effect on income inequality, then the human development index variable has a negative and significant effect on income inequality in the city of Surabaya.