Financial ratio analysis of a company is one of financial performance assessment that are very useful to management in making plan for both short term and long term. The purpose of this research is to evaluate the implementation of financial statement analysis carried out by Hotel Ciater Spa & Resort in 2013 and 2014. The research method used is descriptive method. From the results of analysis show that the level of liquidity ratios, solvency, and operational is quite high, while the ratio of profitability has. fluctuated and the ratio of the activity has not been fully effective.

This study aims to reveal how much the contribution of tourist experience to revisit intention in Kepulauan Seribu Jakarta. The research method used is explanatory survey. The sample members were tourists who visited Kepulauan Seribu with a size of 169 people selected by incidental sampling technique. Result of research indicates there is contribution of tourist experience to revisit intention of tourist in Kepulauan Seribu. The contributing variables are hedonic and relational.

During the pandemic covid-19, tourists tend to prefer outdoor tourism and natural tourism (adventure) including tourism in tourist villages. This condition opens the opportunity for homestay owners in the tourist village to prepare homestays that can guarantee a sense of security for tourists by implementing the CHSE program in their homestays. Therefore, this research aims to uncover the extent of understanding and application of the CHSE program by homestay owners/managers in Ngargoretno Tourism Village, Magelang, Central Java. This study used a qualitative descriptive method by conducting interviews with nine homestay owners and three ngargoretno village officials determined by snowball sampling and Purposive sampling techniques. The results showed that the homestay owners/managers have not fully understood and implemented the CHSE program. Likewise, the public has not fully realized the importance of implementing the CHSE program. Therefore, more intensive socialization and training are needed to the community, especially the owners/managers of homestays about the need for the implementation of CHSE.

The purpose of this study was to determine the procedure for receiving perishable raw materials at the Resort Hotel area of ??Garut Regency and understand the application of the Food Safety Management System on the receiving area for perishable raw materials at the Resort Hotel area of ??Garut Regency. The method used in this study is a qualitative method. The object of this research was carried out in a number of Resort Hotels in the Garut Regency area. The sampling technique in this study was carried out using purposive sampling method. The data collection technique was carried out by in-depth interviews with the receiving sections at each hotel in Garut district (Dariza Resort, Sumber Alam Resort, Kampung Sampireun Resort, Sabda Alam Resort). Direct observations were made on each receiving process at each hotel area in Garut district. The data collection tool was carried out by means of a checklist as well as an interview guide. The results showed that the receiving process in the hotel area of ??Garut Regency was quite good but there were still deficiencies in the application of the receiving process in terms of the procedure for receiving perishable food raw materials, delivery from suppliers to food raw material receiving officers did not have chiller or coolers and did not provide labeling. or food container stamp with the date it was received.

Sumberbulu Hamlet is a Tourism Village located in Karanganyar Regency, Central Java Province. The people of this village are trying to develop their village into an advanced tourist village that is attractive for many tourists to visit. However, in its development, community participation in village development is felt to be not optimal, especially the participation of people who are classified as millennials. Therefore, this study aims to reveal the forms and levels of millennial community participation in efforts to develop their villages. This study used a descriptive qualitative method with informants from several residents belonging to the millennial age group and village officials. The results of the study show that the form of participation is included in Pseudo-Participation, while the level of participation, in general, is at the Partnership level. It is recommended that the village government and other stakeholders can improve education and training for millennial communities in the development of tourism villages, so that they can strengthen their abilities and knowledge in developing tourism in Sumberbulu village.