Research in hospitality management and accounting: a research synthesis and analysis of current literature and future challenges

Paiva, Inna; Reis, Paulo Jorge Oliveira; Lourenço, Isabel

doi:10.21511/ppm.14(4).2016.10

Cited by 5 publications

(1 citation statement)

References 15 publications

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“…Usaha akomodasi telah menyebar di tiap sudut di wilayah Indonesia, diantaranya adalah hotel. Pada paruh kedua abad ke-20, sektor perhotelan dan khususnya sektor perhotelan menjadi salah satu sektor ekonomi global yang paling signifikan dan berkembang begitu pesat (Paiva, Reis, and Lourenço 2016).…”

Section: Introductionunclassified

Pengaruh Kepemimpinan, Lingkungan Kerja, Dan Komunikasi Terhadap Kinerja Pegawai Di Hotel Liberta Kemang Jakarta

Putri

Mani

2023

Dynamic MJ

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Kunci keberhasilan industri hotel ditentukan oleh kepuasan para tamu dan kepuasan para tamu sebagian besar ditentukan oleh pelayanan dan keramahtamahan yang diberikan oleh seluruh karyawan hotel dari pucuk pimpinan sampai dengan para petugas di lapangan. Salah satu aspek penting yaitu memelihara kualitas kinerja pegawai. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh kepemimpinan, lingkungan kerja, dan komunikasi terhadap kinerja pegawai di Hotel Liberta Kemang. Jenis penelitian yang digunakan adalah penelitian Kuantitatif dengan metode penelitian berupa pengumpulan data menggunakan kuesioner. Model analisis data yang digunakan adalah analisis regresi linier berganda. Pemilihan sampel dilakukan dengan cara sampling jenuh. Adapun sampel tersebut berjumlah 30 responden, dengan menggunakan analisis regresi linier berganda. Hasil uji regresi menunjukkan bahwa 70,5% faktor-faktor kinerja karyawan dapat dijelaskan oleh kepemimpinan, lingkunan kerja dan komunikasi sedangkan sisanya 29,5% dijelaskan oleh faktor lain yang tidak diteliti dalam penelitian ini. Sedangkan hasil uji F menunjukkan bahwa secara simultan kepemimpinan, lingkunan kerja dan komunikasi berpengaruh signifikan terhadap kinerja pegawai dengan hasil analisis yaitu nilai Fhitung (24,076) > Ftabel (2,980). Hasil uji t menunjukkan bahwa variabel kepemimpinan menunjukkan hasil analisis thitung (0,271) dan variabel lingkungan kerja menunjukkan hasil analisis thitung (0,463) dimana ttabel (2,055) maka secara parsial kedua variabel tersebut tidak berpengaruh signifikan terhadap kinerja pegawai di Hotel Liberta Kemang. Adapun variabel komunikasi berpengaruh signifikan terhadap kinerja pegawai di Hotel Liberta Kemang dengan nilai hasil analisis thitung (5,052). Variabel yang dominan mempengaruhi kinerja pegawai di Hotel Liberta Kemang adalah komunikasi dengan nilai sebesar 0,764.

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Section: Introductionunclassified

Pengaruh Kepemimpinan, Lingkungan Kerja, Dan Komunikasi Terhadap Kinerja Pegawai Di Hotel Liberta Kemang Jakarta

Putri

Mani

2023

Dynamic MJ

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Managerial perceptions of cost-system obsolescence and factors that might affect it

Cengiz

Cavusoglu

et al. 2019

IJCHM

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Purpose This study aims to report the descriptive statistics of cost-system obsolescence (CSO) in the Turkish hotel industry and contingent factors that affect the CSO. Design/methodology/approach To validate the reflective measurement model, first, an exploratory factor analysis in statistical package for social sciences was conducted. Then, a confirmatory factor analysis using maximum likelihood in analysis of moment structures was performed to establish the reliability and validity of the construct measurements. Findings The results demonstrate that CSO symptoms did not occur frequently in sample Turkish hotels. Turkish hotels were found to operate in intense competition and a significant relationship between competition intensity (CI) and CSO takes place. The hospitability industry has been perceived as rather uncertain. However, perceived environmental uncertainty (PEU) had no significant effect on CSO, and there was no mediation effect on the relationship between CI and CSO. Turkish hotels were found to perform market-orientated activities at a mediocre level. However, no significant relationship was found between market orientation (MO) and CSO. Additionally, Turkish hotels with decentralized decision-making structures and “prospector-type” strategies were found to have less CSO. On average, Turkish hotels have centralized decision-making structures and pursue “analyzer-type” strategies. Practical implications This study contributes to previous literature related to accounting information in the hotel industry. It also aims to give additional insight into Turkish hotels’ competitive environment, MO activities, decision-making structures and strategies and their association with CSO. Originality/value The study examined CSO in the Turkish hotel industry and factors that affect CSO. The study results provide additional insight into Turkish hotels’ competitive environment, MO activities, hotel structure and strategy. A new model to test CSO was created and validated using structural equation modeling (SEM).

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Economic security in investment projects management: convergence of accounting mechanisms

Остап’юк

Karmaza

Kurylo

et al. 2017

Investment Management and Financial Innovations

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Implementation of business processes in Ukraine has become more structured in recent years. If previously the only goal was to get the most profitable investment and pay-off in the short term, and the attention to drawbacks and considerable riskiness of these projects was given already in case of their occurrence, now there is another management approach. Thus, the decision to attract additional funds involves a detailed analysis of the potential and existing risks of the project. The management focuses on continuous monitoring of the project implementation. Accordingly, it is necessary to develop an effective mechanism to evaluate an investment project, the effectiveness of its implementation, but from the perspective of the company’s economic security aimed at identifying and diversifying risks. As such, the accounting system of the enterprise’s economic safety management is presented as to the investment projects execution based on the convergence of budgeting, management, financial accounting and elements of the economic analysis and control. The proposed system of investment project management is based on the definition of responsibility centers during the investment project implementation. The developed plan of actions and methods is aimed at creating effective tools for identifying risk factors and monitoring the investment projects effectiveness. Such a system provides an opportunity to operate an investment project promptly and flexibly, following clearly defined management tasks within the chosen strategy of enterprise’s economic security. System management of investment project, which is a part of the overall business management, contributes to the achievement of goals set by the company at a given level of risks and financial performance.

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Research in hospitality management and accounting: a research synthesis and analysis of current literature and future challenges

Cited by 5 publications

References 15 publications

Pengaruh Kepemimpinan, Lingkungan Kerja, Dan Komunikasi Terhadap Kinerja Pegawai Di Hotel Liberta Kemang Jakarta

Pengaruh Kepemimpinan, Lingkungan Kerja, Dan Komunikasi Terhadap Kinerja Pegawai Di Hotel Liberta Kemang Jakarta

Managerial perceptions of cost-system obsolescence and factors that might affect it

Economic security in investment projects management: convergence of accounting mechanisms

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