PRAKTEK PENGANGGARAN INDUSTRI PERHOTELAN DI BALI: STUDI EXSPLANATORY DI WILAYAH BADUNG

The present study aims to explore budgeting practices of Bali hotels in the Badung region which is the most prominent tourism center of the country. The results indicate that having a budget committee and budget manual are common for Bali’s hotels. Secondly, participative budgeting is advocated within the industry. Furthermore, budget period seems dynamic, because hotels state that they revise budgets and make periodic reporting within the budget period. Profitability and cost control are the primary reasons in budget preparation. Finally, budgets are viewed as one of the primary performance indicators.