Analysis of the Accounting Treatment of Complimentary Food and Beverages Based on the Conceptual Framework for Financial Reporting (KKPK) and the Uniform System of Accounts for the Lodging Industry (USALI) at the Bali Agung Village Seminyak Hotel

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FORMOSA NEWS - Bali - Hotel Accounting Study Reveals Hidden Flaws in Complimentary Food and Beverage Reporting. A comprehensive study published in 2026 investigates how hotels account for complimentary food and beverages, revealing critical gaps in financial disclosure and expense classification. Conducted by researchers Ni Wayan Putri Purnama Utami, Titien Damayanti, and Ni Luh Riska Yusmarisa from Politeknik Pariwisata Bali, the research examines operational accounting practices at the Bali Agung Village Seminyak Hotel. The findings matter because proper accounting treatment ensures financial statements faithfully represent a hotel's economic activities, directly influencing managerial decision-making, operational cost control, and departmental performance evaluations.

The Business Reality of Hotel Complimentary Services

In the competitive hospitality industry, providing complimentary food and beverages serves as an essential strategic tool to build long-term customer loyalty, drive repeat business, and recover from service failures. However, these complimentary offerings involve direct inventory consumption and operating expenses that do not immediately generate direct revenue. Without precise accounting controls, mismanaged expense allocations can distort departmental performance records and obscure true operating costs. Proper accounting treatment ensures that financial information remains relevant and transparent for business stakeholders.

Simple Research Design and Data Collection
The research utilized a descriptive qualitative approach to examine complimentary food and beverage practices at the Bali Agung Village Hotel. Primary data were gathered through semi-structured interviews and direct observations with the hotel's Assistant Chief Accountant, selected via purposive sampling due to their direct management responsibilities over these transactions. Secondary data included financial reports, accounting records, and complimentary vouchers. Researchers analyzed the information using an interactive model involving data reduction, data display, and conclusion drawing, complemented by methodological triangulation to ensure complete data credibility.

Key Research Findings
The study uncovered specific operational patterns and compliance results regarding how hotels handle free food and beverage distribution:

• Three Primary Purposes: Complimentary items are distributed for guest complaints as a service recovery strategy (valued between IDR 150,000 and IDR 250,000), repeat guest appreciation to build loyalty (valued between IDR 300,000 and IDR 500,000), and owner or internal staff use during meetings (valued between IDR 500,000 and IDR 1,000,000).
  
• Conceptual Framework Compliance: Expense recognition, measurement, and presentation at the hotel generally comply with the Conceptual Framework for Financial Reporting (KKPK). However, financial disclosure remains inadequate because complimentary costs are not explicitly detailed separately in the financial statements.
  
• USALI Classification Gaps: While repeat guest transactions match the Uniform System of Accounts for the Lodging Industry (USALI) guidelines under Food and Beverage, transactions related to guest complaints and internal or owner use are misclassified. Complaint recovery costs should be filed under Administrative and General as service recovery, and internal hospitality costs should be designated as In-House Entertainment rather than lumped under general departmental accounts.
  

Real-World Implications for the Hospitality Industry
Accurate accounting treatment is vital for hotel managers, business owners, and financial analysts. When hotels inaccurately pool all complimentary costs into a single department, departmental operating expenses become overstated while administrative costs are understated. Adopting standardized global guidelines like USALI and improving financial disclosures allows hospitality businesses to evaluate departmental efficiency accurately, monitor operational expenditures, and maintain high standards of financial transparency. Furthermore, these insights help business leaders optimize internal controls and prevent unauthorized complimentary transactions.

Author Profile
Ni Wayan Putri Purnama Utami: Researcher in hospitality accounting at Politeknik Pariwisata Bali.
Titien Damayanti: Lecturer and researcher in hospitality financial management at Politeknik Pariwisata Bali.
Ni Luh Riska Yusmarisa: Researcher specializing in tourism and hospitality financial reporting at Politeknik Pariwisata Bali.

Source
Ni Wayan Putri Purnama Utami, Titien Damayanti, Ni Luh Riska Yusmarisa. Analysis of the Accounting Treatment of Complimentary Food and Beverages Based on the Conceptual Framework for Financial Reporting (KKPK) and the Uniform System of Accounts for the Lodging Industry (USALI) at the Bali Agung Village Seminyak Hotel. Formosa Journal of Applied Sciences (FJAS). Vol. 5, No. 9, hlm. 2061-2074)
DOI: https://doi.org/10.55927/fjas.v5i9.91
URL Resmi Jurnal: https://journalfjas.my.id/index.php/fjas.