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Ni Luh Putu Sri Antari; Trianasari Trianasari; Luh Putu Triyanti Ariestiana Dewi

DHARMA EKONOMI 2025 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

This study was conducted at Four Star by Trans Hotel, Renon, Bali which discussed the Optimization of the implementation of standard operating procedures (SOP) in improving front office department services. The purpose of this study was to determine the implementation of Front Office SOPs at Four Star by Trans Hotel and how SOPs can improve service quality. Researchers used primary and secondary data to support this study. Data collection techniques used were observation, interviews and document studies. The method used was a qualitative descriptive method. The results of the study showed that the front office (bellboy, reservation, telephone operator, receptionist) had implemented existing SOPs and had provided the best service to guests, but not optimally, due to several reasons, one of which was the lack of front office staff. The dimensions used as a reference to measure how SOPs are implemented by the front office include reliability, responsiveness, certainty or guarantee, empathy, tangibles.

Gabriel Edward Kevin Riti; I Komang Arthana; Siprianus G. Tefa

Jurnal Kendali Akuntansi 2025 International Forum of Researchers and Lecturers

This study aims to analyze the implementation of accountability accounting at Circle Imagine of Society (CIS) Timor Foundation in Kupang City. This research uses descriptive qualitative method and examines the implementation of four main elements of responsibility accounting, namely determining responsibility, determining performance measures, assessing performance, and providing rewards and punishments. The results of this study indicate that: (1) Circle of Imagine Society (CIS) Timor Foundation has implemented a clear organizational structure, with a detailed division of tasks for each member, (2) determination of performance measures is based on program effectiveness and operational efficiency, (3) performance assessment of Circle of Imagine Society (CIS) Timor Foundation uses regular standard operating procedures (SOP), (4) Awards are given to members of Circle of Imagine Society (CIS) Timor Foundation who perform well and punishment is given to members of Circle of Imagine Society (CIS) Timor Foundation who violate the code of ethics.