{"id":"https://openalex.org/W7203704628","doi":"https://doi.org/10.23887/pjmb.v8i2.120551","title":"Efektivitas Pengendalian Internal dalam Mengurangi Kehilangan Aset Amenities pada Departemen Housekeeping di Lodjisvarga Villa Yogyakarta","display_name":"Efektivitas Pengendalian Internal dalam Mengurangi Kehilangan Aset Amenities pada Departemen Housekeeping di Lodjisvarga Villa Yogyakarta","publication_year":2026,"publication_date":"2026-08-14","ids":{"openalex":"https://openalex.org/W7203704628","doi":"https://doi.org/10.23887/pjmb.v8i2.120551"},"language":"id","primary_location":{"id":"doi:10.23887/pjmb.v8i2.120551","doi":"https://doi.org/10.23887/pjmb.v8i2.120551","is_oa":true,"landing_page_url":"https://doi.org/10.23887/pjmb.v8i2.120551","pdf_url":"https://ejournal.undiksha.ac.id/index.php/Prospek/article/download/120551/38167","source":{"id":"https://openalex.org/S4210193609","display_name":"Prospek Jurnal Manajemen dan Bisnis","issn_l":"2685-5526","issn":["2685-5526","2714-562X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315178","host_organization_name":"Ganesha University of Education","host_organization_lineage":["https://openalex.org/P4310315178"],"host_organization_lineage_names":["Ganesha University of Education"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Prospek: Jurnal Manajemen dan Bisnis","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ejournal.undiksha.ac.id/index.php/Prospek/article/download/120551/38167","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5032817189","display_name":"Lutfi Hendriyati","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Lutfi Hendriyati","raw_affiliation_strings":["Akademi Pariwisata Yogyakarta"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Akademi Pariwisata Yogyakarta","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5032817189"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.46099892,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"8","issue":"2","first_page":"82","last_page":"94"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.5288000106811523,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.5288000106811523,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.298799991607666,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.1340000033378601,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/internal-control-effectiveness","display_name":"internal control effectiveness","score":0.8970000147819519},{"id":"https://openalex.org/keywords/asset-loss","display_name":"asset loss","score":0.7720000147819519},{"id":"https://openalex.org/keywords/amenities","display_name":"amenities","score":0.6869999766349792},{"id":"https://openalex.org/keywords/housekeeping-department","display_name":"housekeeping department","score":0.9789999723434448},{"id":"https://openalex.org/keywords/cost-control-system","display_name":"cost control system","score":0.7229999899864197},{"id":"https://openalex.org/keywords/coso-framework","display_name":"COSO framework","score":0.8550000190734863},{"id":"https://openalex.org/keywords/operating-costs","display_name":"operating costs","score":0.4429999887943268},{"id":"https://openalex.org/keywords/hotel-management","display_name":"hotel management","score":0.39399999380111694}],"concepts":[{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.34299999475479126},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.3221000134944916},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.28369998931884766},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.19329999387264252},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.18960000574588776},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.16279999911785126},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.15860000252723694},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.1315000057220459},{"id":"https://openalex.org/C90861158","wikidata":"https://www.wikidata.org/wiki/Q708514","display_name":"Housekeeping","level":3,"score":0.1281999945640564},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.12759999930858612}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.23887/pjmb.v8i2.120551","doi":"https://doi.org/10.23887/pjmb.v8i2.120551","is_oa":true,"landing_page_url":"https://doi.org/10.23887/pjmb.v8i2.120551","pdf_url":"https://ejournal.undiksha.ac.id/index.php/Prospek/article/download/120551/38167","source":{"id":"https://openalex.org/S4210193609","display_name":"Prospek Jurnal Manajemen dan Bisnis","issn_l":"2685-5526","issn":["2685-5526","2714-562X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315178","host_organization_name":"Ganesha University of Education","host_organization_lineage":["https://openalex.org/P4310315178"],"host_organization_lineage_names":["Ganesha University of Education"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Prospek: Jurnal Manajemen dan Bisnis","raw_type":"journal-article"},{"id":"pmh:oai:ejournal.undiksha.ac.id:article/120551","doi":null,"is_oa":true,"landing_page_url":"https://ejournal.undiksha.ac.id/index.php/Prospek/article/view/120551","pdf_url":null,"source":{"id":"https://openalex.org/S4210193609","display_name":"Prospek Jurnal Manajemen dan Bisnis","issn_l":"2685-5526","issn":["2685-5526","2714-562X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315178","host_organization_name":"Ganesha University of Education","host_organization_lineage":["https://openalex.org/P4310315178"],"host_organization_lineage_names":["Ganesha University of Education"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.23887/pjmb.v8i2","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.23887/pjmb.v8i2.120551","doi":"https://doi.org/10.23887/pjmb.v8i2.120551","is_oa":true,"landing_page_url":"https://doi.org/10.23887/pjmb.v8i2.120551","pdf_url":"https://ejournal.undiksha.ac.id/index.php/Prospek/article/download/120551/38167","source":{"id":"https://openalex.org/S4210193609","display_name":"Prospek Jurnal Manajemen dan Bisnis","issn_l":"2685-5526","issn":["2685-5526","2714-562X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315178","host_organization_name":"Ganesha University of Education","host_organization_lineage":["https://openalex.org/P4310315178"],"host_organization_lineage_names":["Ganesha University of Education"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Prospek: Jurnal Manajemen dan Bisnis","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7203704628.pdf","grobid_xml":"https://content.openalex.org/works/W7203704628.grobid-xml"},"referenced_works_count":2,"referenced_works":["https://openalex.org/W4402005707","https://openalex.org/W4409712817"],"related_works":["https://openalex.org/W3190482284","https://openalex.org/W7221175824","https://openalex.org/W2600395154","https://openalex.org/W2782502590","https://openalex.org/W7128240054","https://openalex.org/W1602565051","https://openalex.org/W1752919222","https://openalex.org/W4412124103","https://openalex.org/W7219820832","https://openalex.org/W4401054411"],"abstract_inverted_index":{"Kehilangan":[0],"aset":[1,33,138],"amenities":[2,34],"di":[3,35,110],"Departemen":[4],"Housekeeping":[5],"dapat":[6],"menyebabkan":[7],"kenaikan":[8],"biaya":[9,29,122],"operasional":[10],"dan":[11,45,66,134],"penurunan":[12],"kualitas":[13],"pelayanan":[14],"jika":[15],"tidak":[16,107],"didukung":[17],"dengan":[18,48,61],"pengendalian":[19,28,79,121],"yang":[20,106],"baik.":[21],"Penelitian":[22,39],"ini":[23,40],"bertujuan":[24],"menganalisis":[25],"efektivitas":[26,70],"sistem":[27,120],"dalam":[30,131],"mengurangi":[31],"kehilangan":[32],"Lodjisvarga":[36],"Villa":[37],"Yogyakarta.":[38],"menggunakan":[41,62],"pendekatan":[42],"kualitatif":[43],"deskriptif,":[44],"mengumpulkan":[46],"data":[47,59],"cara":[49],"wawancara,":[50],"observasi,":[51],"serta":[52,68,95],"dokumentasi.":[53],"Informan":[54],"dipilih":[55],"secara":[56],"purposive.":[57],"Analisis":[58],"dilakukan":[60],"model":[63],"Miles,":[64],"Huberman,":[65],"Salda\u00f1a,":[67],"pengevaluasian":[69],"berdasarkan":[71],"kerangka":[72],"kerja":[73,96],"COSO.":[74],"Hasil":[75],"penelitian":[76],"menunjukkan":[77],"bahwa":[78],"sudah":[80,123],"diterapkan,":[81],"yaitu":[82],"melalui":[83],"formulir":[84],"Lost":[85,92],"and":[86],"Found,":[87,94],"checklist":[88],"fasilitas,":[89],"SOP":[90],"untuk":[91],"And":[93],"sama":[97],"antarbagian.":[98],"Namun,":[99],"masih":[100,128],"terdapat":[101],"kendala":[102],"pada":[103],"tamu":[104],"OTA":[105],"melakukan":[108],"check-out":[109],"front":[111],"Office,":[112],"sehingga":[113],"mempersulit":[114],"proses":[115],"verifikasi":[116],"kehilangan.":[117],"Secara":[118],"keseluruhan,":[119],"berjalan":[124],"cukup":[125],"efektif,":[126],"tetapi":[127],"perlu":[129],"diperkuat":[130],"hal":[132],"pengawasan":[133],"koordinasi":[135],"agar":[136],"kerugian":[137],"bisa":[139],"diminimalkan.":[140]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2026-08-19T00:00:00"}