{"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":"<\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='av-layout-grid-1' class='av-layout-grid-container entry-content-wrapper main_color av-flex-cells    container_wrap sidebar_right'   >\n<div class=\"flex_cell no_margin av_one_fifth   \" style='vertical-align:top; padding:30px; '><div class='flex_cell_inner' ><\/div><\/div><div class=\"flex_cell no_margin av_three_fifth   \" style='vertical-align:top; padding:30px; background-color:#f4f3f2; '><div class='flex_cell_inner' ><p><div class=\"flex_column av_one_fifth  flex_column_div av-zero-column-padding first  \" style='border-radius:0px; '><p><div class='avia-image-container  av-styling-    avia-align-center '  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\"  ><div class='avia-image-container-inner'><a href='https:\/\/pustaka.ut.ac.id\/lib\/wp-content\/uploads\/2023\/08\/SPAR4207.jpg' class='avia_image'  ><img class='avia_image ' src='https:\/\/pustaka.ut.ac.id\/lib\/wp-content\/uploads\/2023\/08\/SPAR4207-214x300.jpg' alt='' title='SPAR4207'  itemprop=\"thumbnailUrl\"  \/><\/a><\/div><\/div><br \/>\n<div class='avia-button-wrap avia-button-center '><a href='https:\/\/pustaka.ut.ac.id\/reader\/index.php?modul=SPAR4207' class='avia-button   avia-icon_select-yes-left-icon avia-color-theme-color avia-size-small avia-position-center '  target=\"_blank\"   ><span class='avia_button_icon avia_button_icon_left ' aria-hidden='true' data-av_icon='\ue85d' data-av_iconfont='entypo-fontello'><\/span><span class='avia_iconbox_title' >FULLTEXT SPAR4207<\/span><\/a><\/div><br \/>\n<div  class='hr hr-default  '><span class='hr-inner ' ><span class='hr-inner-style'><\/span><\/span><\/div><br \/>\n<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '   itemprop=\"text\" ><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<\/div><\/section><br \/>\n<div class='avia-button-wrap avia-button-center '><a href='http:\/\/elearning.ut.ac.id' class='avia-button   avia-icon_select-yes-left-icon avia-color-theme-color avia-size-small avia-position-center '   ><span class='avia_button_icon avia_button_icon_left ' aria-hidden='true' data-av_icon='\ue836' data-av_iconfont='entypo-fontello'><\/span><span class='avia_iconbox_title' > elearning.ut.ac.id<\/span><\/a><\/div><\/p><\/div><div class=\"flex_column av_three_fifth  flex_column_div av-zero-column-padding   \" style='border-radius:0px; '><p><div style='padding-bottom:10px;' class='av-special-heading av-special-heading-h3     '><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >SPAR4207 &#8211; Akuntansi Pariwisata<\/h3><div class='special-heading-border'><div class='special-heading-inner-border' ><\/div><\/div><\/div><br \/>\n<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '   itemprop=\"text\" ><p><strong>Francisca Ninik Yudianti<\/strong><\/p>\n<ul>\n<li>Edisi 1 \/ 3 SKS \/ 9 Modul<\/li>\n<li>\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<\/div><\/section><br \/>\n<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '   itemprop=\"text\" ><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<\/div><\/section><br \/>\n<div class=\"tabcontainer   top_tab  \">\n\n<section class=\"av_tab_section\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" >    <div data-fake-id=\"#tab-id-1\" class=\"tab active_tab\"  itemprop=\"headline\" >Tinjauan Mata Kuliah<\/div>\n    <div id=\"tab-id-1-container\" class=\"tab_content active_tab_content\">\n        <div class=\"tab_inner_content invers-color\"  itemprop=\"text\" >\n<a href=\"https:\/\/pustaka.ut.ac.id\/lib\/wp-content\/uploads\/pdfmk\/SPAR4207-TM.pdf\" class=\"pdfemb-viewer\" style=\"\" data-width=\"max\" data-height=\"max\" data-toolbar=\"bottom\" data-toolbar-fixed=\"off\">SPAR4207-TM<\/a>\n\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"av_tab_section\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" >    <div data-fake-id=\"#tab-id-2\" class=\"tab \"  itemprop=\"headline\" >Daftar Isi<\/div>\n    <div id=\"tab-id-2-container\" class=\"tab_content \">\n        <div class=\"tab_inner_content invers-color\"  itemprop=\"text\" >\n<a href=\"https:\/\/pustaka.ut.ac.id\/lib\/wp-content\/uploads\/pdfmk\/SPAR4207-DI.pdf\" class=\"pdfemb-viewer\" style=\"\" data-width=\"max\" data-height=\"max\" data-toolbar=\"bottom\" data-toolbar-fixed=\"off\">SPAR4207-DI<\/a>\n\n        <\/div>\n    <\/div>\n<\/section>\n\n<\/div>\n<\/p><\/div><div class=\"flex_column av_one_fifth  flex_column_div av-zero-column-padding   \" style='border-radius:0px; '><div class='avia-builder-widget-area clearfix '><div id=\"custom_html-6\" class=\"widget_text widget clearfix widget_custom_html\"><div class=\"textwidget custom-html-widget\"><div id=\"supsystic-table-83_14527\" class=\"supsystic-tables-wrap \" style=\" width:100%; visibility: hidden; \" data-table-width-fixed=\"100%\" data-table-width-mobile=\"100%\" ><table id=\"supsystic-table-83\" class=\"supsystic-table lfixed paragraphMode border stripe lightboxImg cell-border\" data-id=\"83\" data-view-id=\"83_14527\" data-title=\"Widget FEB\" data-currency-format=\"$1,000.00\" data-percent-format=\"10.00%\" data-date-format=\"DD.MM.YYYY\" data-time-format=\"HH:mm\" data-features=\"[&quot;after_table_loaded_script&quot;]\" data-search-value=\"\" data-lfixed=\"1\" data-lightbox-img=\"\" data-head-rows-count=\"1\" data-pagination-length=\"50,100,All\" data-auto-index=\"off\" data-searching-settings=\"{&quot;columnSearchPosition&quot;:&quot;bottom&quot;,&quot;minChars&quot;:&quot;0&quot;}\" data-lang=\"default\" data-override=\"{&quot;emptyTable&quot;:&quot;&quot;,&quot;info&quot;:&quot;&quot;,&quot;infoEmpty&quot;:&quot;&quot;,&quot;infoFiltered&quot;:&quot;&quot;,&quot;lengthMenu&quot;:&quot;&quot;,&quot;search&quot;:&quot;&quot;,&quot;previous&quot;:&quot;&quot;,&quot;next&quot;:&quot;&quot;,&quot;zeroRecords&quot;:&quot;&quot;,&quot;exportLabel&quot;:&quot;&quot;,&quot;file&quot;:&quot;default&quot;}\" data-merged=\"[]\" data-responsive-mode=\"0\" data-from-history=\"0\" ><thead><tr><th class=\"\" style=\"width:; padding: 0 !important;\"><\/th><\/tr><\/thead><tbody><tr style=\"height:px\" ><td data-cell-id=\"A1\" data-x=\"0\" data-y=\"1\" data-db-index=\"1\" class=\"bold bg-beb8b4 htCenter fsize-12 htMiddle color-000000\" data-cell-type=\"text\" data-original-value=\"FEB\" data-order=\"FEB\" style=\"min-width:100%; \" >FEB <\/td><\/tr><tr style=\"height:px\" ><td data-cell-id=\"A2\" data-x=\"0\" data-y=\"2\" data-db-index=\"2\" class=\"htMiddle fsize-12 htCenter bold bg-efefef\" data-cell-type=\"text\" data-original-value=\"Program Studi\" data-order=\"Program Studi\" >Program Studi <\/td><\/tr><tr style=\"height:px\" ><td data-cell-id=\"A3\" data-x=\"0\" data-y=\"3\" data-db-index=\"3\" class=\"htMiddle fsize-12\" data-cell-type=\"text\" data-original-value=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/ekonomi-pembangunan-s1\/&quot; target=&quot;_self&quot;&gt;Ekonomi Pembangunan (S1)&lt;\/a&gt;\" data-order=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/ekonomi-pembangunan-s1\/&quot; target=&quot;_self&quot;&gt;Ekonomi Pembangunan (S1)&lt;\/a&gt;\" ><a href=\"https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/ekonomi-pembangunan-s1\/\" target=\"_self\">Ekonomi Pembangunan (S1)<\/a><\/td><\/tr><tr style=\"height:px\" ><td data-cell-id=\"A4\" data-x=\"0\" data-y=\"4\" data-db-index=\"4\" class=\"htLeft htMiddle fsize-12\" data-cell-type=\"text\" data-original-value=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/ekonomi-syariah-s1\/&quot; target=&quot;_self&quot;&gt;Ekonomi Syariah (S1)&lt;\/a&gt;\" data-order=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/ekonomi-syariah-s1\/&quot; target=&quot;_self&quot;&gt;Ekonomi Syariah (S1)&lt;\/a&gt;\" ><a href=\"https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/ekonomi-syariah-s1\/\" target=\"_self\">Ekonomi Syariah (S1)<\/a><\/td><\/tr><tr style=\"height:px\" ><td data-cell-id=\"A5\" data-x=\"0\" data-y=\"5\" data-db-index=\"5\" class=\"htLeft htMiddle fsize-12\" data-cell-type=\"text\" data-original-value=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/manajemen-s1\/&quot; target=&quot;_self&quot;&gt;Manajemen (S1)&lt;\/a&gt;\" data-order=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/manajemen-s1\/&quot; target=&quot;_self&quot;&gt;Manajemen (S1)&lt;\/a&gt;\" ><a href=\"https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/manajemen-s1\/\" target=\"_self\">Manajemen (S1)<\/a><\/td><\/tr><tr style=\"height:px\" ><td data-cell-id=\"A6\" data-x=\"0\" data-y=\"6\" data-db-index=\"6\" class=\"htLeft htMiddle fsize-12\" data-cell-type=\"text\" data-original-value=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/pariwisata-s1\/&quot; target=&quot;_self&quot;&gt;Pariwisata (S1)&lt;\/a&gt;\" data-order=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/pariwisata-s1\/&quot; target=&quot;_self&quot;&gt;Pariwisata (S1)&lt;\/a&gt;\" ><a href=\"https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/pariwisata-s1\/\" target=\"_self\">Pariwisata (S1)<\/a><\/td><\/tr><tr style=\"height:px\" ><td data-cell-id=\"A7\" data-x=\"0\" data-y=\"7\" data-db-index=\"7\" class=\"htMiddle fsize-12\" data-cell-type=\"text\" data-original-value=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/akuntansi-s1\/&quot; target=&quot;_self&quot;&gt;Akuntansi (S1)&lt;\/a&gt;\" data-order=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/akuntansi-s1\/&quot; target=&quot;_self&quot;&gt;Akuntansi (S1)&lt;\/a&gt;\" ><a href=\"https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/akuntansi-s1\/\" target=\"_self\">Akuntansi (S1)<\/a><\/td><\/tr><tr style=\"height:px\" ><td data-cell-id=\"A8\" data-x=\"0\" data-y=\"8\" data-db-index=\"8\" class=\"htMiddle fsize-12\" data-cell-type=\"text\" data-original-value=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/akuntansi-keuangan-publik-s1\/&quot; target=&quot;_self&quot;&gt;Akuntansi Keuangan Publik (S1)&lt;\/a&gt;\" data-order=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/akuntansi-keuangan-publik-s1\/&quot; target=&quot;_self&quot;&gt;Akuntansi Keuangan Publik (S1)&lt;\/a&gt;\" ><a href=\"https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/akuntansi-keuangan-publik-s1\/\" target=\"_self\">Akuntansi Keuangan Publik (S1)<\/a><\/td><\/tr><tr style=\"height:px\" ><td data-cell-id=\"A9\" data-x=\"0\" data-y=\"9\" data-db-index=\"9\" class=\"fsize-12\" data-cell-type=\"text\" data-original-value=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/kewirausahaan-s1\/&quot; target=&quot;_self&quot;&gt;Kewirausahaan (S1)&lt;\/a&gt;\" data-order=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/kewirausahaan-s1\/&quot; target=&quot;_self&quot;&gt;Kewirausahaan (S1)&lt;\/a&gt;\" ><a href=\"https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/kewirausahaan-s1\/\" target=\"_self\">Kewirausahaan (S1)<\/a><\/td><\/tr><tr style=\"height:px\" ><td data-cell-id=\"A10\" data-x=\"0\" data-y=\"10\" data-db-index=\"10\" class=\"htMiddle fsize-12 htCenter bold bg-efefef\" data-cell-type=\"text\" data-original-value=\"Katalog Kurikulum\" data-order=\"Katalog Kurikulum\" >Katalog Kurikulum <\/td><\/tr><tr style=\"height:px\" ><td data-cell-id=\"A11\" data-x=\"0\" data-y=\"11\" data-db-index=\"11\" class=\"htMiddle fsize-12\" data-cell-type=\"text\" data-original-value=\"&lt;a href=&quot;https:\/\/www.ut.ac.id\/wp-content\/uploads\/2025\/09\/03-Katalog-Sistem-Penyelenggaraan-Universitas-Terbuka-2025-2026-25092025_cover.pdf&quot; target=&quot;_blank&quot;&gt;Katalog UT Sistem Penyelenggaraan 2025\/2026&lt;\/a&gt;\" data-order=\"&lt;a href=&quot;https:\/\/www.ut.ac.id\/wp-content\/uploads\/2025\/09\/03-Katalog-Sistem-Penyelenggaraan-Universitas-Terbuka-2025-2026-25092025_cover.pdf&quot; target=&quot;_blank&quot;&gt;Katalog UT Sistem Penyelenggaraan 2025\/2026&lt;\/a&gt;\" ><a href=\"https:\/\/www.ut.ac.id\/wp-content\/uploads\/2025\/09\/03-Katalog-Sistem-Penyelenggaraan-Universitas-Terbuka-2025-2026-25092025_cover.pdf\" target=\"_blank\">Katalog UT Sistem Penyelenggaraan 2025\/2026<\/a><\/td><\/tr><tr style=\"height:px\" ><td data-cell-id=\"A12\" data-x=\"0\" data-y=\"12\" data-db-index=\"12\" class=\"htMiddle fsize-12\" data-cell-type=\"text\" data-original-value=\"&lt;a href=&quot;https:\/\/www.ut.ac.id\/wp-content\/uploads\/2025\/09\/01-Katalog-Kurikulum-FEB-FHISIP-FKIP-Non-PGSD-Non-PGPAUD-dan-Non-PAI-FST-UT-2025-2026-25092025_cover.pdf&quot; target=&quot;_blank&quot;&gt;Katalog Kurikulum FE, FHISIP, FKIP, FST UT 2025\/2026&lt;\/a&gt;\" data-order=\"&lt;a href=&quot;https:\/\/www.ut.ac.id\/wp-content\/uploads\/2025\/09\/01-Katalog-Kurikulum-FEB-FHISIP-FKIP-Non-PGSD-Non-PGPAUD-dan-Non-PAI-FST-UT-2025-2026-25092025_cover.pdf&quot; target=&quot;_blank&quot;&gt;Katalog Kurikulum FE, FHISIP, FKIP, FST UT 2025\/2026&lt;\/a&gt;\" ><a href=\"https:\/\/www.ut.ac.id\/wp-content\/uploads\/2025\/09\/01-Katalog-Kurikulum-FEB-FHISIP-FKIP-Non-PGSD-Non-PGPAUD-dan-Non-PAI-FST-UT-2025-2026-25092025_cover.pdf\" target=\"_blank\">Katalog Kurikulum FE, FHISIP, FKIP, FST UT 2025\/2026<\/a><\/td><\/tr><\/tbody><\/table><!-- \/#supsystic-table-83.supsystic-table --><\/div><!-- \/.supsystic-tables-wrap --><!-- Tables Generator by Supsystic --><!-- Version:1.11.0 --><!-- http:\/\/supsystic.com\/ --><a title=\"WP Table Builder\" style=\"display:none;\" href=\"https:\/\/supsystic.com\/plugins\/wordpress-data-table-plugin\/?utm_medium=love_link\" target=\"_blank\">WP Table Builder<\/a><\/div><\/div><\/div><\/div><\/p>\n<\/div><\/div><div class=\"flex_cell no_margin av_one_fifth   \" style='vertical-align:top; padding:30px; '><div class='flex_cell_inner' ><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":26199,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"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}]}}