The Role of Accounting in Improving Financial Management in the Tourism Sector

Garlifia Putri ANATASYA; Ni Putu Elin Mas Oktapia DEWI; Ni Made Indah Komala DEWI; Gusti Ayu Putri WIDIANTARI

doi:10.61857/jsscs.v2i2.153

Authors

Garlifia Putri ANATASYA Warmadewa University, Indonesia
Ni Putu Elin Mas Oktapia DEWI Warmadewa University, Indonesia
Ni Made Indah Komala DEWI Warmadewa University, Indonesia
Gusti Ayu Putri WIDIANTARI Warmadewa University, Indonesia

DOI:

https://doi.org/10.61857/jsscs.v2i2.153

Keywords:

Accounting, Financial Management, Tourism Sector, Accounting Information System, Digitization, Bali, Economic Recovery

Abstract

This article considers the importance of accounting for the financial management of the tourism sector, focusing on the efficient and transparent applications of accounting information systems. Good financial management is crucial to the continued operation and efficiency of the tourism sector, especially after the COVID-19 pandemic. In Indonesia, particularly Bali, the tourism sector faces major challenges in economic recovery, making transparent and accountable money management vital. With the support of integrated accounting systems, the financial management of the tourism sector can be done more efficiently, reduce waste, and prevent corruption. In addition, digitization in financial management in small micro-businesses also plays a key role in increasing transparency and accountability, which ultimately support the recovery and growth of the sector. The study concluded that applying good accounting practices and proper information technology will be the key to advancing and maintaining Indonesia's tourism sector, supporting sustainability, and improving competitiveness at a global level.

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