DEVELOPING OF SALES ACCOUNTING MODEL HOTEL SUPPLIER ON GROWTH OF BUSINESS REVENUE

The growth of Hotel's business market share in Bali province is 10% for the last 5 years, when viewed from demand side. This condition as an indication of hotel business in Bali is still moving to grow-flower, so it needs a variety of efforts to boost sales turnover of the business. The supply side of Bali's business ventures is faced with business risk and natural risk or business tipping point, as indicated by trade, hotel and restaurant sector at -8.75%. This research is important to make efforts to realize the strategic plan of Bali State of Polytechnic that is Sustainability Green Tourism. The purpose of this research is to study the development of accounting model of hotel supplier's sales and business growth, and to analyze the impact of development of accounting model of hotel supplier's sales to the growth of business result. Data collection used survey method, in-depth interview and documentation. Data were analyzed descriptive statistics and Geometric index. The research findings show that the sales accounting model uses the time system block. The business risks faced by hotel suppliers are the change of human resource recruitment and replacement, so that the supplier relations of the hotel become disrupted. The growth rate of sales turnover tends to decrease due to natural and business risks.


INTRODUCTION
Hotel market share growth in Bali is around 10% over the past 5 years when viewed from the demand side. This condition indicates that the hotel business in Bali is still struggling to grow, so it needs various efforts to boost the sales turnover of the business and managing financial (Baker, 2004;Baker, 2013). It's impact to increasing business risk and social psychology (Blair, 2013). From the supply side, most companies in Bali face business risk (natural risk) and natural risk or experience business critical points, such as the Trade, Hotel and Restaurant sector experiencing a pressure of -8.75%). This is also reflected in the weighted Net Balances of business activities which contracted by -32.37%, lower than the positive third quarter of 2017 at 24.59%. It bring to impact for quality of life and opportunities value (Constanta, at.al, 2007). Seeing the problems, symptoms and phenomena of business related to the trade sector of hotels and restaurants as seen from the supply side that has been under pressure. It's deemed necessary to conduct empirical studies. In addition, this research is important to support in realizing of Strategic Planning based on Green Tourism. Morey's findings (2010), business management problems are caused by two things, namely "accounting errors" and "accounting fraud" (fraudulent calculations) ".
Business management as a result of calculation fraud exceeds 30% as stated by the Association of Certified Fraud Examiners (ACFE). The same thing was confirmed by the results of the accounting survey that most business professionals about 84% were concerned that there might be a "double dip" (double calculation). More than a quarter of the 27% of those surveyed were very concerned that there might be multiple calculations and more than half (58%) were somewhat worried. This problem arises from the fact that local inflation has a direct impact on the exchange rate used in the translation process. Although economists generally assume an inverse relationship between a country's internal inflation rate and its external currency value, the evidence shows that such relationships are rare, at least in the short term. Therefore, the magnitude of the adjustments made to eliminate the phenomenon of double-calculation will vary depending on the level of the negative correlation between the exchange rate and the difference in inflation. The results of research by Coyne (2010), Pickerd (2011) stated that accounting calculations for the allocation of input resources are determined by enterprise decisions.
The purpose of this research is to study the development of the sales accounting model of hotel suppliers against the growth of business revenue, so that it can be known from the internal side of the company in facing business risks. The second objective is to analyze the impact of developing the hotel supplier sales accounting model on the growth of business results and the value of business trends.

RESEARCH METHODS
The approach used in this study is a deductive approach. The method in proving the results of empirical studies is carried out surveys, interviews and documentation.
The data collected is secondary and primary data. Accounting experts like Pickers, at.al  especially about product sales to hotels without regard to the period of turnaround, can affect the company's capital structure (Huang & Song, 2006).The flow of payments made by suppliers to hotels and other customers can be described in Figure 2.

Sales Revenue
The development of sales revenue of single suppliers every year has undergone increasingly good changes. higher results obtained using the 1-30 day block system. This shows that the calculation in terms of shorter time investment capital turnover gives a greater value of business. If this is considered by supplier companies, the development of their business will be even better with the assumption that business management is applied more transparency and more accountability. Even though the results of the sale of a single supplier are better at the block system at 1-30 days, the supplier company also uses the 61-90hr block system. Sometimes that sale of goods has occurred but payments are difficult to be billed by the supplier beyond the time limit set by the company. In the event of such a case, the sale of goods occurs but the receipt of accounts receivable cannot be collected until the time limit is established, then the sale is considered "Loss of

Quantitative Analysis -Geometric Indexes
Based on the sales results of a single supplier, quantitative analysis can be carried out using geometric index calculations as shows in Table 1. Geometry index is a comparison calculation (ratio) of sales value based on the block of time set by the company between 1-30 days with 31-60 days. The geometric index ratio shows the development of sales results with the time block system can be described in Figure 4.  showed horizontal development. When it came to business risk analysis, the 1-30 days block geometry index is more risky than block 31-60 days. The higher the risk in the business, the higher the results that will be obtained by the company. This finding is supported by the findings of a financial expert who stated that 30 days of capital turnover is too short and very risky and can affect the capital structure and composition of current assets.

CONCLUSION
Transaction service information system supplier-buyer plays an important role to maintain the existence of the company. The information system for hotel supplier service transactions is carried out through various hospitality industry exhibition events in Bali, the development of sales results of Single suppliers every year is undergoing increasingly good changes. The accounting model for hotel supplier sales begins with the purchase order made by the buyer to the supplier. Then the supplier will receive proof of purchase orders made by the administration and recorded in the order book.
The sales results of this single supplier's business from each customer show differences based on the age details of the accounts. Geometry index is a comparison calculation (ratio) of sales value based on the block of time set by the company between 1-30h with 31-60 days.

ACKNOWLEDGEMENT
Thanks to the leadership of the institution, the research team that has provided resource support, so that this research can be completed. The limited time and mind caused this research to be still not perfect. The results of this research can be recommended for further studies on business risk and investment assessments to measure the growth of the tourism industry.