USALI 12 and The Evolution of Hotel Operational Reporting

Christina Susanti; I.G.N.A Wiryanata; D.A. Rai Sumariati

doi:10.55927/ajma.v5i3.16607

Authors

Christina Susanti Politeknik Pariwisata Bali
I.G.N.A Wiryanata Politeknik Pariwisata Bali
D.A. Rai Sumariati Politeknik Pariwisata Bali

DOI:

https://doi.org/10.55927/ajma.v5i3.16607

Keywords:

Accounting, Hospitality, Hotel Reporting, USALI 12

Abstract

This study examines the evolution of hotel operational reporting under the Uniform System of Accounts for the Lodging Industry (USALI) 12th Revised Edition. Using a descriptive qualitative approach and content analysis of official USALI 12 documents and related literature, the study highlights key revisions, including Executive Lounge reporting, Guest Loyalty Program cost classification, enhanced Sales and Marketing accounts, sustainability-related schedules (energy, water, and waste), Full-Time Equivalent, mandatory brand costs, and all-inclusive hotel reporting. Findings indicate that USALI 12 improves reporting transparency, cost classification, labour and resource measurement, and performance standardisation, while aligning hotel reporting practices with current operational and sustainability demands.

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