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All Journal International Journal of Applied Sciences in Tourism and Events Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JSHP (Jurnal Sosial Humaniora dan Pendidikan) Jurnal Pariwisata Terapan JPPI (Jurnal Penelitian Pendidikan Indonesia) Jurnal Bisnis Hospitaliti Jurnal Pengabdian Kepada Masyarakat MAKARDHI Social, Ecology, Economy for Sustainable development goals Journal (SEESDGJ) Jurnal Kepariwisataan: Destinasi, Hospitalitas dan Perjalanan Barista : Jurnal Kajian Bahasa dan Pariwisata Jurnal Penelitian Pendidikan Indonesia
I Gusti Agung Gede Witarsana
Politeknik Pariwisata Bali
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

 1 
PENGARUH BEST AVAILABLE RATE (BAR) DAN NILAI TUKAR MATA UANG TERHADAP REVENUE PER AVAILABLE ROOM (REVPAR) DI THE ALENA RESORT I Gusti Agung Gede Witarsana; Ni Made Suastini; Wayan Aniek Juniarista
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

The development of business in the accommodation service sector in Bali createscompetition to obtain income that matches or even exceeds the target, so hotelsneed to improve performance. Revenue Per Available Room (RevPAR) is one ofthe keys to measuring hotel performance. To maximize revenue without reducingguest satisfaction, The Alena applies a price policy of Best Available Rate (BAR).This BAR is applied using nominal US dollars (USD) so that the exchange rate(USD against rupiah) will affect RevPAR which must be reported using thenominal rupiah. This study aims to determine the effect of the Best Available Rateand Currency Exchange Rate on Revenue Per Available Room at The Alena Resortin 2017 to 2019. The results show that BAR (X1) and currency exchange rates (X2)have a significant effect on RevPAR ( Y) at The Alena Resort, both partially andsimultaneously which contributed 31.4% while the remaining 68.6% wasinfluenced by other variables not examined in this study.
Co-Authors Danudara, Ananta Budhi Desak Gede Chandra Widayanthi Dewa Gede Putra Hanny Hafiar I Dewa Putu Hendri Pramana I Gusti Ayu Putu Wita Indrayani I Gusti Gede Anggareksa Putra Mulyawan I Gusti Gede Anggareksa Putra Mulyawan I Gusti Putu Ngurah Budiasa I Kadek Arisanjaya I Made Dhani Pramana Pinatih I Putu Very Ferrari I Wayan Restu Darmawan Ida Ayu Putu Nandana Krisyanti Jata, I Wayan Luh Putu Diah Ayu Savitri Luh Putu Kartini M. Tanggap Sasmita Made Bintang Nadiva Prameswari Ni Made Suastini Ni Made Suastini Ni Nyoman Sukerti Ni Putu Diah Prabawati Ni Putu Diah Prabawati Putu Gede Eka Darmaputra Putu Puja, Ida Bagus Sri Sadjuni, Ni Luh Gede Sulistyawati, Ni Luh Ketut Sri Suprastayasa, I Gusti Ngurah Agung Vania Dwiokta Prameswari Wayan Aniek Juniarista Wayan Suyasa Ariantha