PENGARUH BEST AVAILABLE RATE (BAR) DAN NILAI TUKAR MATA UANG TERHADAP REVENUE PER AVAILABLE ROOM (REVPAR) DI THE ALENA RESORT

Main Article Content

I Gusti Agung Gede Witarsana
Ni Made Suastini
Wayan Aniek Juniarista

Abstract

The development of business in the accommodation service sector in Bali creates
competition to obtain income that matches or even exceeds the target, so hotels
need to improve performance. Revenue Per Available Room (RevPAR) is one of
the keys to measuring hotel performance. To maximize revenue without reducing
guest satisfaction, The Alena applies a price policy of Best Available Rate (BAR).
This BAR is applied using nominal US dollars (USD) so that the exchange rate
(USD against rupiah) will affect RevPAR which must be reported using the
nominal rupiah. This study aims to determine the effect of the Best Available Rate
and Currency Exchange Rate on Revenue Per Available Room at The Alena Resort
in 2017 to 2019. The results show that BAR (X1) and currency exchange rates (X2)
have a significant effect on RevPAR ( Y) at The Alena Resort, both partially and
simultaneously which contributed 31.4% while the remaining 68.6% was
influenced by other variables not examined in this study.

Article Details

How to Cite
I Gusti Agung Gede Witarsana, Ni Made Suastini, & Wayan Aniek Juniarista. (2021). PENGARUH BEST AVAILABLE RATE (BAR) DAN NILAI TUKAR MATA UANG TERHADAP REVENUE PER AVAILABLE ROOM (REVPAR) DI THE ALENA RESORT. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(Spesial Issue 2), 646–656. https://doi.org/10.32670/fairvalue.v4iSpesial Issue 2.965
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Articles

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