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September 5, 2025Jurnal Ekonomi Kreatif dan Manajemen Bisnis DigitalOpen Access

Accounting Treatment of Happy Hour in Evaluating the Performance of the Food & Beverage Department at Hotel X

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Authors

NSNurul Fitri SariASAnak Agung Istri M. SeptiviariIWI Gusti Ngurah Agung Wiryanata

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Overview

Descriptive qualitative approach assesses how happy hour affects performance in the Food & Beverage Department, suggesting positive operational impacts.

Key Points

  • The happy hour program enhances the performance of the Food & Beverage Department, improving cost efficiency and sales volume.
  • Accounting treatment for happy hour revenue aligns with PSAK No. 72 and USALI Schedule 7, recorded under other expenses.
  • Revenue for happy hour is evaluated based on menu prices and market surveys, influencing financial presentation and disclosures.
  • Key metrics for happy hour's success include service quality alongside increased sales during promotional hours.

Cite This Study

Sari et al. (2025) studied this question.

synapsesocial.com/papers/68bb46a86d6d5674bccfe374https://doi.org/10.55047/jekombital.v4i1.1014
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