Professional Documents
Culture Documents
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
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)
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.
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.
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. 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.
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.
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.
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.
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.
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
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