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CHAPTER I

BACKGROUND

We all know that the main business of a hotel is to provide food and accommodation (i.e.,
shelter). But there are some big hotels who provide other comforts, recreations, entertainments,
business facilities etc. Naturally, the scheme of accounting will depend on the nature and size of a
hotel and its requirement although the principle of accounting will be the same.
A hotel may have different provisions for serving of refreshments or for serving of lunches
and dinners including the arrangement of bar. Sometimes, they may also have separate sections
for catering at different places on different social occasions. For this purpose, separate accounts
for purchases of various types of items and sales of various types of items must be maintained in
order to ascertain the correct position which, in other words, will help them in maintaining
accounts properly.
Hotel accounting is not simply about managing revenue and expenses. Independent hotels
and hotel franchises have unique financial needs that demand competent staff and an accounting
system that will allow management to plan for the future and improve services for both guests and
staff alike. There are many things to consider when assessing the quality of accounting of a hotel
property, including staff training, accounting software and forecasting.
Later in this section, we are going to discuss more about the definition of hotel, its
classifications, the history and development of hotel in America, Europe, and Indonesia, and many
more.
CHAPTER II
CONTENTS

2.1 Understanding the Hotel and its Characteristics

For tourists, the hotel is a place to stay that is expected to be like an ideal home or "a
home away from home". Hotel as a place to stay will not be easily forgotten by tourists when
those who serve are good staff, full of friendly, and complete tourism support facilities.
Business Accommodation is a business that provides lodging services that can be
equipped with other tourism services. Hotel is one type of business providing
accommodation. The Hotel Propietors Act (1956) explains the hotel is one of the companies that
the owner is managing with providing food, beverage, and sleeping room service to people who
are traveling and able to pay a reasonable amount in accordance with the services received without
any special agreement. Grolier Electronic Publishing Inc. argued that the hotel is a commercial
undertaking that provides a place for food, food and other services to the public. AHMA (American
Hotel & Motel Asociation) hotel is a place that provides accommodation, food and beverage, and
other services for rented out to guests or those who stay for a while.
Based on the Regulation of the Minister of Tourism and Creative Economy No.PM.53 /
MH.001 / MPEK / 2013, regarding Hotel Business Standard says that hotel is the business of
providing accommodation in the form of rooms within a building, which can be equipped with
food service and beverage, entertainment activities and other facilities on a daily basis for the
purpose of making a profit. Menparposiel Decree No. KM 37 / PW.340 / MPPT-86, concerning
business rules and hotel classification states the hotel is a type of accommodation that uses part or
all of the building to provide lodging services, meals and drinks and other publicly-managed
commercial support services.Whereas, an inn is a commercial undertaking that uses part or all of
a building specifically reserved for each person to obtain a room rental service to stay. Thus the
difference with the hotel is the inn does not provide food and beverage services and other
supporting services.
Thus, the hotel is a business entity engaged in the services and therein there are some
basic elements contained in the perngertian hotel, namely:
a) A type of accommodation
b) Use some or all of the existing buildings
c) Providing lodging facilities,
d) Provide food and beverages and other services.
e) The facilities and services are provided for guests and the general public
f) Works temporary place
g) Commercially managed .
Based on the regulation of the Minister of Culture and Tourism No.PM.86 / HK.501 /
MKP / 2010 concerning the procedures for the registration of accommodation business, explaining
the business of providing accommodation includes business types: hotels, villas, cottages,
campgrounds, motel.
a) The hotel is providing daily accommodation in the form of rooms within 1 (one)
building, which can be equipped with food and drink service, entertainment activities
and other facilities.
b) Villa is the provision of accommodation in the form of a whole residential building that
can be equipped with facilities, entertainment activities and other facilities.
c) Pondok Wisata is the provision of accommodation in the form of residential homes
inhabited by the owner and used partly for rent by providing opportunities for tourists
to interact in the daily life of the owner
d) Campground is the provision of accommodation in the open with the use of tents.
e) Caravan Stopover is the provision of a place for vehicles equipped with outdoor stay
facilities can be equipped with a vehicle.
Syariah tourism business is a concept that integrates syariah values into tourism activities
by providing facilities and services in accordance with the provisions of syariah. One effort to
reestablish syariah tourism is a memorandum of understanding between the Ministry of Tourism
and Creative Economy with the National Syariah Council and the Indonesian Ulema Council
(DSN-MUI) Number NK.11 / KS.001 / W.PEK / 2012 and Number B- 459 / DSN-MUI / XII /
2012 on the Development and Socialization of Syariah Tourism, it is necessary to make
arrangements concerning the implementation of Sharia Hotel Business.
Syariah Hotel Business is a business hotel that the organizer must meet the criteria and
principles of Islamic law as stipulated by fatwa and / or has been approved by Majelis Ulama
Indonesia ( MUI). Syariah Hotel Business can be classified into 2, namely Hotel Syariah Hilal-1
and Hotel Syariah Hilal - 2.
There are several characteristics of the hotel business (Gray, 1996), namely:
a) Seasonality of Business, which is shown by fluctuations in sales volume during peak
season and off season .
b) Is an industry that uses labor intensively.
c) In vestments in the hotel industry are mostly in fixed assets, such as furniture, electronics
and others (55% -85% of total assets)

2.2 Hotel Type and Hotel Classification


Star hotels are grouped into 5 (five) star hotel classes, they are:
 One star,
 Two stars,
 Three stars,
 Four stars,
 and Five Star.
 A non-star hotel can be called a budget hotel.
Absolute and non-absolute criteria set by ministers and assessments can be done
independently and Business Certification Institute (LSU) Tourism Sector, LSU tourism sector is a
mandiri institution authorized to conduct business certification in the field of tourism in
accordance with the provisions of legislation.
The Regulation of Ministry of Tourism and Creative Economy No.PM.53 / HM.001 /
MPEK / 2013, stipulates the absolute criteria of star hotels, including:
a) Product Aspect, which consists of 12 elements and 15 sub elements
b) The Service Aspect , which consists of 5 elements and 5 sub elements
c) Management Aspect, covering 3 elements and 5 sub elements
While the criteria are not absolute star hotels include:
a) Product Aspect, consisting of 32 elements and 147 sub elements
b) Service Aspects, consisting of 14 elements and 40 sub elements
c) Management Aspect, covering 6 elements and 21 sub elements
Star hotel rating using the range of values, as follows:
a) ≥ 936 for a five star hotel class
b) 728-916 for a four star hotel class
c) 520-708 for a three star hotel class
d) 312-500 for a two star hotel class
e) 208-292 for a one star hotel class.
The purpose of the classification or classification of hotels in general are:
1. Ensuring product quality , service and management in order to meet the needs and
guest satisfaction
2. provide protection to guests, hoteliers, workers, and communities, both for safety,
health, comfort, safety and ease of life preservation.
3. As a guide for investors in investing
4. In order to create competition between healthy hotelier
5. In order to create a balance between supply and demand in the hotel business.
The hotel's business facilities as an integral part of the tourism business, which is a
commercialized accommodation business, include:
1. Bedroom
2. Food and Bavarage
3. Other supporting services, such as recreation, sports facilities, laundry facilities and so
forth.
Hotel facilities can be utilized or used by guests staying in the hotel for 24 hours or subject to the
hotel's policy.
United State Lodging Idustry divides the hotel into several types based on:
Duration of Guest Stay
1. Transient hotel
This hotel is usually located in the middle of the city. Guest interests are usually for
business and leisure .
2. Residential hotel
The hotel is basically an apartment-shaped house with rooms, and rented monthly or yearly.

Hotel Location
1. Resort Hotel
The hotel is conveniently located in tourist attractions, and provides recreation and
conference facilities for guests.

2. City Hotel
The hotel is centrally located, and the rooms and conference facilities for guests.

Network Marketing
1. International hotel chains
The hotel is managed under international hotel network so that the marketing and facilities
between hotel chains in same group.

2. National hotel chains


The hotel is under the hotel management national network so that marketing and facilities
between hotel chains in same group.

3. Independent Hotel
The hotel is privately owned so in terms of marketing and management depends on the
owner.

The main difference between the three (3) groups lies in the resulting product, which
becomes the power of consumers and managers individually to influence demand and supply.

Type Room
1. European Plan (EP)
The room rental system does not include food prices.

2. American Plan (AP)


The system of determining the room rent includes the price of food as much as two or three
times served to guests, regardless of whether guests eat or not. This system is divided into
2, namely:

a) Full American Plan is the hotel room rental price includes the rental price plus the
price of three meals, namely: breakfast, lunch, and dinner.
b) Modified American Plan is the hotel room rental price includes room rental price
plus three meals, namely: breakfast with lunch or lunch with dinner .

3. Continental Plan (CP)


Room rental system includes the price of food at once, breakfast . Type
of breakfast food provided is an continental food.

4. Bermuda Plan (BP)


Room rental system includes a one-time meal, breakfast . Type of breakfast food provided
is American or English food.

Ownership and Manager


1. Property Ownership is a hotel that has no ownership or management relationship, and does
not act on another company.

2. Franchice is a hotel whose management speaks or patterns created and developed by


companies or other hotels.

3. Manegement Contract is a hotel whose owner buys the management services of another
company by paying some money in accordance with the original agreement.
Bedroom Facilities
1. Single room is a one-person room equipped with one single- sized bed for one person.

2. Twin room is a two-person room equipped with two single- sized beds for two.

3. Double room is a room for one person equipped with a single king-size bed (double) for
two people.

4. Double-double room is room for four people equipped two rooms with two king-
size beds (double) for two people.

5. Triple room is a room that has double beds for two people plus an extra bed.

Price or Rate and Facilities


1. Standard room is Facilities available are also standard like bed, television and
bathroom. usually this room is located on the bottom floor with the usual view .

2. Superior room is a hotel room type that is better than standard room, the location of the
room is on the top floor. Price per night Standard Room ranges from hundreds of thousands
and Superior hundreds of thousands to millions.

3. Moderate room , this type of room is one level higher than Standard Room and Superior
room. Starting from the spacious room to other facilities that are added such as Coffe
Maker, Refrigerator, and others. The location is located on the top floor, so you can see the
view outside that is not boring .

4. Suite room, yand room consists of two parts, namely bedroom and living room, dining
room, and a small kitchen.

5. Penthouse, y ang which is the top floor of the hotel. With a larger room, the best views and
equipment offered .

6. The junior suite room is a large room, which consists of a dining room and a bedroom.

7. Excecutive / President suite room is a room consisting of three large rooms, namely
bedroom, living room, dining room and a small kitchen.

Status
1. Hotel Owner is a party owner of the hotel.

2. Hotel Operator is a party who status as the operational manager of hotel activities.

3. Hotel Franchisor is the franchise owner yangberstatus operational management


activities berha k hotel and sell it to another party.
2.3 Hotel developments in Europe and US

Roman
According to some sources written, at the time of the Romans has appeared inn houses
called "mansiones" along the main streets of the city rented out for the traveler. Mansiones itself
means flats. Between one mansiones with other mansiones is usually distant to tens of kilometers.
In later times, when traveling far more and more people, especially for trade, pilgrimage,
and military activities, lodging houses were more and more established.
Along the world's trade routes and ancient cities, such as Jerusalem, Baghdad, Makkah, Cordoba,
Rome, and Constantinople, there are many lodges. The intersection between the West and the East
in the Crusades (begun 1096 AD) was instrumental in the birth of new towns throughout Asia
Minor, the territory of Turkey that extends to Syria and finally Palestine.
Along this path, there are many inns reserved for soldiers and pilgrims who want to visit Palestine.
In fact, in the Middle Ages, the presence of these lodging houses had the support of the church
authorities for the benefit of the pilgrims.
In subsequent developments, ie after the Middle Ages, lodging houses not only provide lodging
facilities, but also begin to equip it with other support facilities, such as bars, salons and food. The
number of rooms began to be multiplied to reach tens.
This is what later became the forerunner to the birth of the hotel in its true meaning, which is a
shelter building that provides complete facilities.

Europe and the US

The development of hotels in Europe and then identic with the development of modern
hotels after the 15th century. The development is characterized by the emergence of hotels as
follows:
1. Starting from England in the year 1129, there was the oldest Inn located in Canterburry, England.
2. Then built the oldest Inn in America in 1670.
3. Then built an inn located in the city of New York, United States (according to William S.Gray
and Salvatore C. Linguori) has been built De Lancey in 1762 which was renamed as Queens Head
Tavern which became a symbol of the United States in the past . Now Queens Head Tavern has
been converted into a restaurant named Frannces Tavern.
4. Followed by a hotel in Convent Garden in 1774 next to Westminsfer cinema in London City.
5. Established hotel with 170 rooms in 1794 in New York under the name of City Hotel.
6. Built Boston's Tremont House in 1829 which was the first hotel to have Single and Double
rooms and added a place to convert the locals to the number 270 rooms dubbed the first modern
hotel. In addition, this hotel is also the first hotel to conduct education and selection of workers to
improve the quality of service satisfaction to his guests. However at the age of 20, the hotel is
closed.
7. The establishment of the Aster hotel, The Palmer House and The Sherman House in Chicago,
the Planters Hotel in St. George. Louis from 1830 to 1850.
8. The establishment of The St. Pancras Station and Hotel in London in 1875.
9. In 1875, a palace was built in San Francisco with the grandest and largest facility with a total of
800 rooms.
10. In 1880 was founded Ellsworth Milton Statler in New York with the purpose of the interests
of Business Travelers which is the first Chain Hotel in the world. The hotel is also meritorious to
find new ideas such as the addition of a mirror in the room, the provision of the morning
newspaper, and others.
11. In 1894 the Netherlands Hotel was built in New York as a hotel with a communication network
connection to each room.
12. In 1896 founded The Waldorf Astoria in New York.

Almost all the hotels of that era were close to the railway station. But after the car and airplane,
the hotel can be found in all places. So naturally hotels are grouped based on services and locations
where the hotel is located as the rise of the hospitality industry.

Hotel Development in Indonesia

In the Dutch colonial era, there were already commercially managed accommodation, but
not yet managed in a modern way, such as:
• Hotel savoy homan in Bandung was built in 1888, then renovated in 1937 and completed in 1939•
Hotel Preanger was built in 1897, then only in 1928 became a more conceptual hotel
• Hotel Mij De Boer, the most stately hotel in Medan, was founded in 1898 by Aeint Herman De
Boer (Netherlands), designated for plantation rulers and Dutch government officials. In the context
of nationalization on December 14, 1957 ladder taken over by Indonesia and renamed Hotel
Dharma Bhakti, then changed again to Hotel Dharma Deli.
• Grand Hotel de Djokya, an old hotel in Malioboro - Yogyakarta was established in 1908 and
operated in 1911, then after renovation was changed to Hotel Garuda.

2.4 The Organization structure in Hotel and Standard Operational Procedure


The principles of management of hotel management are essentially the same as the
principles of management of the organization in general. the principles of hotel management are
based on conservative or aggressive philosophy and management style will serve as a basis for
establishing the company's vision and mission. vision is an ideal image to be achieved by the
company in the future. while the mission is a statement about the hotel business. based on the
vision and mission, the hotel will set targets to be achieved in the form of company policy policies
such as: 1. the intended market share 2. the type of product produced 3. the resulting product
standard 4. benefits to be achieved 5. patterns of relationships between companies and employees,
suppliers, communities, and surrounding communities.
The organizational structure indicates a hierarchical level, from which the organizational
structure can be known the parts that exist in the hotel, the relationship between superiors and
subordinates. The basic arrangement of the organization between one hotel with another hotel has
in common, because every hotel has the same service, namely: rent room, food, drink, sport,
casino, golf, karaoke, and other products. However, the shape and extent of the hotel organization
will vary from one hotel to another. The difference is due to the differences:
1. Type of hotel
2. Hotel Size
3. Physical hotel building
4. Ability of labor in it
5. Management system and the operational within it
The organizational structure is designed according to the needs of the hotel, the greater
and more complete facilities in a hotel, the more complex the organizational structure. Based on
the organizational structure can be determined the estimated total number of employees required.
The organizational structure of hotels is usually designed based on the functional basis, such as
marketing, accounting, personnel and production. The organizational structure is the
organizational chart and the command chain. From the organizational structure of employees and
organizations can get the information such as :
1. His position within the organization, the limitations and lines of authority and
responsibilities thereby reducing employee confusion and misleading to discuss complaints
according to command.
2. Knowing career path based on organizational position
3. Giving information of responsibility for instruction path
4. Shows the path of coordination and cooperation between departments through
departments and sections that exist within the organization, as well as the functions and
tasks of each department and sections available to improve the efficiency
From the organizational structure can be prepared job analysis (Job Analysis) which consists of:
1. Job description
2. Standard operational procedure
3. Job specification
Job description describes the obligations of each position, SOP procedure provides an overview of
how the work or obligations will be implemented position structure at the hotel such as:
a. Manager: General manager, resident manager
b. Head / Department Manager: room, food and beverages, accounting, maintenance, and
engineering.
c. Chef: Kitchen, pastry
d. Assistant manager
e. Supervisor
f. Staff

Department in hotel:
a. Room Department:
1. Front office, provide services in front of the hotel
2. Room division, functioning in administration related to room
3. Housekeeping, functioning in the problem of preparation and cleaning of the room
4. Reservation, receive reservations from guests and agents
5. Bellboy, deliver services and help guests carry goods
6. Operator, provide services by phone

b. Food and beverage Department


1. Cook, serves menu according to order and give service on F & B Production
2. Steward, helping chef and clean kitchen utensils
3. Waiter / waitress provide service for guests and on F & B service
c. Accounting departments
1. General cashier, administer cash receipts and disbursements and in charge of back
office
2. Income auditor, functioning to report hotel revenues and responsible for its control
3. Credit, performing credit analysis and hotel working capital requirements
4. Staff (accounts receivable, account payable), functioning to help the administration of
accounts and debts
5. Bookkeeper, to make adjustments and post accounting data and preparing financial
statements
d. Marketing/sales, to do administration for marketing the hotel
e. Personnel, to administer hotel staff
f. Minor department
a. Purchasing, purchase all the stuffs that related with the hotel needs
b. Security, to keep the secure of the hotel
c. Houseman to keep clean the area outside the hotel
Wygant divide the structure of hotel into three categories
The bigger the hotel, the more departments it has
1. Big hotel
2. Medium hotel
3. Small hotel
Departmental structure in the hotel and lodging
industry:
(a) departments of
a limited-service hotel;
(b) departments of a full service
hotel with fewer than 500 rooms;
(c) departments of a full-service hotel with 500 or more rooms.
Conclusion
The hospitality industry is much broader than most other industries. The majority of
business niches are composed of only a handful of different businesses, but this industry applies
to nearly any company that is focused on customer satisfaction and meeting leisurely needs rather
than basic ones.
Regardless of the business, this industry relies heavily on providing an excellent level of service.
Customers are visiting the business to get away from their troubles. A bad experience might keep
them from returning ever again. Brand loyalty is very important to these customers, so the
associated companies do their best to provide the best service.
A typical hotel is divided into departments. The bigger the hotel, the more departments it
has. Most hotels have a front office that takes care of reservations and registration. There is also a
housekeeping department and an engineering and maintenance department. If the hotel is a full-
service property, it will have a food and beverage department, which may include restaurant,
banquet, and in-room dining. Smaller properties may have their human resources and accounting
functions centralized at a regional office. An accounting department at a 1,600-room convention
property may have forty to fifty employees.
HOSPITALITY ACCOUNTING

“Introducing of Hotel and Structure Organization in Hospitality Industry”

Lecture :
I Made Pande Dwiana Putra, S.E., M.M., Ak.

By Group 1
Ni Nyoman Tri Setya Prajayanti 1506305080
Ida Ayu Artha Widya Sari 1506305143
Greafi Glenn 1506305161

Faculty of Economics and Business


Udayana University
2018

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