{"id":26198,"date":"2023-08-11T14:54:40","date_gmt":"2023-08-11T07:54:40","guid":{"rendered":"https:\/\/pustaka.ut.ac.id\/lib\/?p=26198"},"modified":"2025-04-14T14:02:28","modified_gmt":"2025-04-14T07:02:28","slug":"spar4207-akuntansi-pariwisata","status":"publish","type":"post","link":"https:\/\/pustaka.ut.ac.id\/lib\/spar4207-akuntansi-pariwisata\/","title":{"rendered":"SPAR4207 &#8211; Akuntansi Pariwisata"},"content":{"rendered":"<p>[av_layout_row border=&#8221; min_height_percent=&#8221; min_height=&#8217;0&#8242; color=&#8217;main_color&#8217; mobile=&#8217;av-flex-cells&#8217; id=&#8221; av_element_hidden_in_editor=&#8217;0&#8242; mobile_breaking=&#8221; av-desktop-hide=&#8221; av-medium-hide=&#8221; av-small-hide=&#8221; av-mini-hide=&#8221;]<\/p>\n<p>[av_cell_one_fifth vertical_align=&#8217;top&#8217; padding=&#8217;30px&#8217; background_color=&#8221; src=&#8221; background_attachment=&#8217;scroll&#8217; background_position=&#8217;top left&#8217; background_repeat=&#8217;no-repeat&#8217; 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align=&#8217;center&#8217; styling=&#8221; hover=&#8221; link=&#8217;lightbox&#8217; target=&#8221; caption=&#8221; font_size=&#8221; appearance=&#8221; overlay_opacity=&#8217;0.4&#8242; overlay_color=&#8217;#000000&#8242; overlay_text_color=&#8217;#ffffff&#8217; animation=&#8217;no-animation&#8217; admin_preview_bg=&#8221;][\/av_image]<\/p>\n<p>[av_button label=&#8217;FULLTEXT SPAR4207&#8242; link=&#8217;manually,https:\/\/pustaka.ut.ac.id\/reader\/index.php?modul=SPAR4207&#8242; link_target=&#8217;_blank&#8217; size=&#8217;small&#8217; position=&#8217;center&#8217; icon_select=&#8217;yes&#8217; icon=&#8217;ue85d&#8217; font=&#8217;entypo-fontello&#8217; color=&#8217;theme-color&#8217; custom_bg=&#8217;#444444&#8242; custom_font=&#8217;#ffffff&#8217; admin_preview_bg=&#8221;]<\/p>\n<p>[av_hr class=&#8217;default&#8217; height=&#8217;50&#8217; shadow=&#8217;no-shadow&#8217; position=&#8217;center&#8217; custom_border=&#8217;av-border-thin&#8217; custom_width=&#8217;50px&#8217; custom_border_color=&#8221; custom_margin_top=&#8217;30px&#8217; custom_margin_bottom=&#8217;30px&#8217; icon_select=&#8217;yes&#8217; custom_icon_color=&#8221; icon=&#8217;ue808&#8242; av-desktop-hide=&#8221; av-medium-hide=&#8221; av-small-hide=&#8221; av-mini-hide=&#8221;]<\/p>\n<p>[av_textblock size=&#8221; font_color=&#8221; color=&#8221; av-medium-font-size=&#8221; av-small-font-size=&#8221; av-mini-font-size=&#8221; admin_preview_bg=&#8221;]<\/p>\n<p style=\"text-align: justify;\"><strong>Untuk menggunakan layanan RBV secara fulltext, Anda gunakan login yang teraktivasi pada UT-Online (http:\/\/elearning.ut.ac.id) dan terdaftar sebagai mahasiswa Universitas Terbuka<\/strong><\/p>\n<p>[\/av_textblock]<\/p>\n<p>[av_button label=&#8217; elearning.ut.ac.id&#8217; link=&#8217;manually,http:\/\/elearning.ut.ac.id&#8217; link_target=&#8221; size=&#8217;small&#8217; position=&#8217;center&#8217; icon_select=&#8217;yes&#8217; icon=&#8217;ue836&#8242; font=&#8217;entypo-fontello&#8217; color=&#8217;theme-color&#8217; custom_bg=&#8217;#444444&#8242; custom_font=&#8217;#ffffff&#8217; admin_preview_bg=&#8221;]<\/p>\n<p>[\/av_one_fifth][av_three_fifth min_height=&#8221; vertical_alignment=&#8221; space=&#8221; custom_margin=&#8221; margin=&#8217;0px&#8217; padding=&#8217;0px&#8217; border=&#8221; border_color=&#8221; radius=&#8217;0px&#8217; background_color=&#8221; src=&#8221; background_position=&#8217;top left&#8217; background_repeat=&#8217;no-repeat&#8217; animation=&#8221; mobile_breaking=&#8221; mobile_display=&#8221;]<\/p>\n<p>[av_heading tag=&#8217;h3&#8242; padding=&#8217;10&#8217; heading=&#8217;SPAR4207 &#8211; Akuntansi Pariwisata&#8217; color=&#8221; style=&#8221; custom_font=&#8221; size=&#8221; subheading_active=&#8221; subheading_size=&#8217;15&#8217; custom_class=&#8221; admin_preview_bg=&#8221; av-desktop-hide=&#8221; av-medium-hide=&#8221; av-small-hide=&#8221; av-mini-hide=&#8221; av-medium-font-size-title=&#8221; av-small-font-size-title=&#8221; av-mini-font-size-title=&#8221; av-medium-font-size=&#8221; av-small-font-size=&#8221; av-mini-font-size=&#8221;][\/av_heading]<\/p>\n<p>[av_textblock size=&#8221; font_color=&#8221; color=&#8221; av-medium-font-size=&#8221; av-small-font-size=&#8221; av-mini-font-size=&#8221; admin_preview_bg=&#8221;]<br \/>\n<strong>Francisca Ninik Yudianti<\/strong><\/p>\n<ul>\n<li>Edisi 1 \/ 3 SKS \/ 9 Modul<\/li>\n<li>\u00c2\u00a0Halaman: ilustrasi; 27 cm<\/li>\n<li>ISBN 9786231532244<\/li>\n<li>E-SBN 9786231532251<\/li>\n<li>Tangerang Selatan: Universitas Terbuka, 2023<\/li>\n<li>Kelas DDC [23] 657.42<\/li>\n<\/ul>\n<p>[\/av_textblock]<\/p>\n<p>[av_textblock size=&#8221; font_color=&#8221; color=&#8221; av-medium-font-size=&#8221; av-small-font-size=&#8221; av-mini-font-size=&#8221; admin_preview_bg=&#8221;]<\/p>\n<p style=\"text-align: justify;\">Buku Materi Pokok (BMP) SPAR4207 Akuntansi Pariwisata adalah mata kuliah yang wajib ditempuh oleh mahasiswa program studi Pariwisata S 1, Fakultas Ekonomi dan Bisnis Universitas Terbuka. Mata kuliah ini menjelaskan tentang konsep dan prinsip akuntansi serta konsep dan klasifikasi biaya untuk analisis pengambilan keputusan dalam industri pariwisata dan perhotelan. Mahasiswa akan diberi pemahaman tentang penerapan berbagai konsep akuntansi dan biaya yang berlaku dalam pencatatan dan manajemen pengambilan keputusan berdasarkan informasi keuangan yang ada pada industri pariwisata dan perhotelan. Dengan mempelajari mata kuliah Akuntansi Parawisata, mahasiswa diharapkan memiliki dasar pengetahuan tentang akuntansi perhotelan dan pariwisata serta analisis akuntansi manajerial yang dibutuhkan dalam bisnis perhotelan dan pariwisata. Selain itu, mahasiswa juga diharapkan memahami kaitan antara informasi akuntansi, analisis biaya, dan pengambilan keputusan manajerial. Setelah mengikuti mata kuliah 1n1, mahasiswa dapat menjelaskan konsep dan pelaksanaan akuntansi perhotelan dan pariwisata dalam situasi industri pariwisata nasional dan peranannya dalam pengelolaan keuangan industri perhotelan dan pariwisata. Mata kuliah ini memiliki bobot sebesar 3 SKS.<\/p>\n<p>[\/av_textblock]<\/p>\n<p>[av_tab_container position=&#8217;top_tab&#8217; boxed=&#8217;border_tabs&#8217; initial=&#8217;1&#8242;]<br \/>\n[av_tab title=&#8217;Tinjauan Mata Kuliah&#8217; icon_select=&#8217;no&#8217; icon=&#8217;ue800&#8242; font=&#8217;entypo-fontello&#8217;]<br \/>\n[pdf-embedder url=&#8221;https:\/\/pustaka.ut.ac.id\/lib\/wp-content\/uploads\/pdfmk\/SPAR4207-TM.pdf&#8221;]<br \/>\n[\/av_tab]<br \/>\n[av_tab title=&#8217;Daftar Isi&#8217; icon_select=&#8217;no&#8217; icon=&#8217;ue800&#8242; font=&#8217;entypo-fontello&#8217;]<br \/>\n[pdf-embedder url=&#8221;https:\/\/pustaka.ut.ac.id\/lib\/wp-content\/uploads\/pdfmk\/SPAR4207-DI.pdf&#8221;]<br \/>\n[\/av_tab]<br \/>\n[\/av_tab_container]<\/p>\n<p>[\/av_three_fifth][av_one_fifth min_height=&#8221; vertical_alignment=&#8221; space=&#8221; custom_margin=&#8221; margin=&#8217;0px&#8217; padding=&#8217;0px&#8217; border=&#8221; border_color=&#8221; radius=&#8217;0px&#8217; background_color=&#8221; src=&#8221; background_position=&#8217;top left&#8217; background_repeat=&#8217;no-repeat&#8217; animation=&#8221; mobile_breaking=&#8221; mobile_display=&#8221;]<\/p>\n<p>[av_sidebar widget_area=&#8217;FE&#8217;]<\/p>\n<p>[\/av_one_fifth][\/av_cell_three_fifth][av_cell_one_fifth vertical_align=&#8217;top&#8217; padding=&#8217;30px&#8217; background_color=&#8221; src=&#8221; background_attachment=&#8217;scroll&#8217; background_position=&#8217;top left&#8217; background_repeat=&#8217;no-repeat&#8217; mobile_display=&#8221;]<\/p>\n<p>[\/av_cell_one_fifth][\/av_layout_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[av_layout_row border=&#8221; min_height_percent=&#8221; min_height=&#8217;0&#8242; color=&#8217;main_color&#8217; mobile=&#8217;av-flex-cells&#8217; id=&#8221; av_element_hidden_in_editor=&#8217;0&#8242; mobile_breaking=&#8221; av-desktop-hide=&#8221; av-medium-hide=&#8221; av-small-hide=&#8221; av-mini-hide=&#8221;] [av_cell_one_fifth vertical_align=&#8217;top&#8217; padding=&#8217;30px&#8217; background_color=&#8221; src=&#8221; background_attachment=&#8217;scroll&#8217; background_position=&#8217;top left&#8217; background_repeat=&#8217;no-repeat&#8217; mobile_display=&#8221;] [\/av_cell_one_fifth][av_cell_three_fifth vertical_align=&#8217;top&#8217; padding=&#8217;30px&#8217; padding_sync=&#8217;true&#8217; background_color=&#8217;#f4f3f2&#8242; src=&#8221; attachment=&#8221; attachment_size=&#8221; background_attachment=&#8217;scroll&#8217; background_position=&#8217;top left&#8217; background_repeat=&#8217;no-repeat&#8217; mobile_display=&#8221;] [av_one_fifth first min_height=&#8221; vertical_alignment=&#8221; space=&#8221; custom_margin=&#8221; margin=&#8217;0px&#8217; padding=&#8217;0px&#8217; border=&#8221; border_color=&#8221; radius=&#8217;0px&#8217; background_color=&#8221; src=&#8221; background_position=&#8217;top left&#8217; background_repeat=&#8217;no-repeat&#8217; animation=&#8221; mobile_breaking=&#8221; mobile_display=&#8221;] [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":26199,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[127,134,115],"tags":[],"class_list":["post-26198","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-feb","category-pariwisata-s1","category-ruang-baca-virtual"],"_links":{"self":[{"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/posts\/26198","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/comments?post=26198"}],"version-history":[{"count":4,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/posts\/26198\/revisions"}],"predecessor-version":[{"id":31411,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/posts\/26198\/revisions\/31411"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/media\/26199"}],"wp:attachment":[{"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/media?parent=26198"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/categories?post=26198"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/tags?post=26198"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}