Authors:

Komang Ayu Krisnadewi, Putu Agus Ardiana, Ni Putu Sri Yuristianti, Ni Putu Adelia Maya Pratiwi

Abstract:

“This research explores into the comprehensive examination of resource management strategies employed by hotel managers, with a specific focus on committed resources and their impact on cost behavior. This study aims to determine the cost behavior of The RBS Hotel during the the COVID-19 pandemic. This study employs a qualitative descriptive research design, and utilizing interview and observation methodologies. The findings of the study indicate that managers implemented diverse tactics to facilitate cost changes, which subsequently influenced the cost behavior of hotels. The onset of the COVID-19 pandemic resulted in a shift in the behavior of hotel costs during its initial year. There has been a decrease in both employee salaries and routine maintenance costs. The non-routine maintenance tasks experienced an upward trend during the pandemic. All three exhibit characteristics of semi-fixed cost behavior. The costs associated with room facilities are subject to variation, but with a downward trend. This study makes theoretical contributions to the fields of cost behavior theory and upper echelon theory. Keywords: Cost; Cost behaviour; Covid-19; Hotel”

Keywords

Cost; Cost behaviour; Covid-19; Hotel

Downloads:

Download data is not yet available.

References

  • Anderson, M. C., Banker, R. D., & Janakiraman, S. N. (2003). Are selling, general, and administrative costs “sticky”? Journal of Accounting Research, 41(1), 47–63. https://doi.org/10.1111/1475-679X.00095
  • Banker, R. D., Fang, S., & Mehta, M. N. (2020). Anomalous operating performance during economic slowdowns. Journal of Management Accounting Research, 32(2), 57–83. https://doi.org/10.2308/jmar-52547
  • Burhanuddin, C. I., & Abdi, M. N. (2020). Krisis ekonomi global dari dampak penyebaran virus corona (COVID-19). AkMen Jurnal Ilmiah, 17(1), 90–98. https://e-jurnal.nobel.ac.id/index.php/akmen/article/view/866
  • Carver, C. S., Scheier, M. F., & Segerstrom, S. C. (2010). Optimism. Clinical Psychology Review2, 30, 879–889. https://doi.org/10.1007/978-3-319-58763-9_11
  • Chang, H. P., Hsieh, C. M., Lan, M. Y., & Chen, H. S. (2019). Examining the moderating effects of work-life balance between human resource practices and intention to stay. Sustainability (Switzerland), 11(17). https://doi.org/10.3390/su11174585
  • Ciftci, M., & Zoubi, T. A. (2019). The magnitude of sales change and asymmetric cost behavior. Journal of Management Accounting Research, 31(3), 65–81. https://doi.org/10.2308/jmar-52331
  • Cohen, S., Karatzimas, S., & Naoum, V. (2017). The sticky cost phenomenon at the local government level: empirical evidence from Greece. Journal of Applied Accounting Research, 18(4), 445–463. https://doi.org/10.1108/JAAR-03-2015-0019
  • Crayne, M. P., & Medeiros, K. E. (2020). Making Sense of Crisis: Charismatic, Ideological, and Pragmatic Leadership in Response to COVID-19. American Psychologist. https://doi.org/10.1037/amp0000715
  • Dianasari, D. A. M. L. (2021). Dampak pandemi Covid-19 terhadap ekonomi dan lingkungan fisik di desa wisata di Bali. Jurnal Kepariwisataan, 20(2), 99–106. https://doi.org/10.52352/JPAR.V20I2.469
  • Habib, A., & Hasan, M. M. (2019). Corporate social responsibility and cost stickiness. Business & Society, 58(3), 453–492. https://doi.org/10.1177/0007650316677936
  • Hadiwardoyo, W. (2020). Kerugian Ekonomi Nasional Akibat Pandemi Covid-19. BASKARA : Journal of Business and Entrepreneurship, 2(2), 83–92. https://doi.org/10.54268/BASKARA.2.2.83-92
  • Hambrick, D. C. (2007). Upper echelons theory: An update. Academy of Management Review, 32(2), 334–343. https://doi.org/10.5465/AMR.2007.24345254
  • Hambrick, D. C., & Mason, P. A. (1984). Upper Echelons : The Organization as a Reflection of Its Top Managers. Academy of Management Review, 9(2), 193–206. https://doi.org/10.2307/258434
  • Hartlieb, S., Loy, T. R., & Eierle, B. (2020). Does community social capital affect asymmetric cost behaviour? Management Accounting Research, 46(August 2017), 100640. https://doi.org/10.1016/j.mar.2019.02.002
  • Hua, J., & Shaw, R. (2020). Corona virus (Covid-19) “infodemic” and emerging issues through a data lens: The case of china. In International Journal of Environmental Research and Public Health (Vol. 17, Issue 7). https://doi.org/10.3390/IJERPH17072309
  • Hur, K. S., Kim, D. H., & Cheung, J. H. (2019). Managerial overconfidence and cost behavior of R&D expenditures. Sustainability (Switzerland), 11(18), 1–13. https://doi.org/10.3390/su11184878
  • Kaspereit, T., & Lopatta, K. (2019). Improving predictions of upward cost adjustment and cost asymmetry at the firm-year level. Journal of Management Accounting Research, 31(3), 99–127. https://doi.org/10.2308/jmar-52345
  • Kaushal, V., & Srivastava, S. (2021). Hospitality and tourism industry amid COVID-19 pandemic: Perspectives on challenges and learnings from India. International Journal of Hospitality Management, 92(September 2020), 102707. https://doi.org/10.1016/j.ijhm.2020.102707
  • Kitching, K., Mashruwala, R., & Pevzner, M. (2016). Culture and cost stickiness: A cross-country study. International Journal of Accounting, 51(3), 402–417. https://doi.org/10.1016/j.intacc.2016.07.010
  • Krisnadewi, K. A., & Sawarjuwono, T. (2020). Is cost stickiness a bad signal from catur marga perspective? Jurnal Akuntansi Multiparadigma, 11(3), 500–518. https://doi.org/10.21776/ ub.jamal.2020.11.3.29
  • Krisnadewi, K. A., & Soewarno, N. (2020). Competitiveness and cost behaviour: evidence from the retail industry. Journal of Applied Accounting Research, 21(1), 125–141. https://doi.org/10.1108/JAAR-08-2018-0120
  • Lopatta, K., Kaspereit, T., & Gastone, L. (2020). Managerial style in cost asymmetry and shareholder value. Managerial and Decision Economics, 41(5), 800–826. https://doi.org/10.1002/mde.3139
  • Machado, L. A. N., de Castro Junior, D. F. L., Mondo, T. S., Silveira-Martins, E., & de Abreu, J. C. (2019). Strategic human resources management and hotel performance. Tourism and Management Studies, 15(1), 65–79. https://doi.org/10.18089/tms.2019.150106
  • Mousa, M., Arslan, A., & Szczepańska-Woszczyna, K. (2022). Talent management practices in the extreme context of hospitality sector: an exploratory study. International Journal of Organizational Analysis, 018. https://doi.org/10.1108/IJOA-07-2022-3356
  • Namitha, C., & Shijin, S. (2016). Managerial discretion and agency cost in Indian market. Advances in Accounting, 35(C), 159–169. https://doi.org/10.1016/j.adiac.2016.06.002
  • Ruhang, W. (2020). Research on Human Resource Cost Management and Control in Hotel from the Perspective of Value Chain. Edbm, 624–627. https://doi.org/10.25236/edbm.2020.115
  • Schwaiger, K., Zehrer, A., & Braun, B. (2022). Organizational resilience in hospitality family businesses during the COVID-19 pandemic: a qualitative approach. Tourism Review, 77(1), 163–176. https://doi.org/10.1108/TR-01-2021-0035
  • Shulga, L. V., & Busser, J. A. (2023). Covid-19 crisis management human resource cost-retrenchment: the role of transformational leadership and ethical climate. International Journal of Contemporary Hospitality Management. https://doi.org/10.1108/IJCHM-07-2022-0903
  • Smart, K., Ma, E., Qu, H., & Ding, L. (2021). COVID-19 impacts, coping strategies, and management reflection: A lodging industry case. International Journal of Hospitality Management, 94(December 2020), 102859. https://doi.org/10.1016/j.ijhm.2021.102859
  • Spanaki, M. Z., Papatheodorou, A., & Pappas, N. (2021). Tourism in the post COVID-19 era: evidence from hotels in the North East of England. Worldwide Hospitality and Tourism Themes, 13(3), 357–368. https://doi.org/10.1108/WHATT-01-2021-0013
  • Su, D. N., Tra, D. L., Huynh, H. M. T., Nguyen, H. H. T., & O’Mahony, B. (2021). Enhancing resilience in the Covid-19 crisis: lessons from human resource management practices in Vietnam. Current Issues in Tourism, 24(22), 3189–3205. https://doi.org/10.1080/13683500.2020.1863930
  • Sugihamretha, I. D. G. (2020). Respon Kebijakan: Mitigasi Dampak Wabah Covid-19 Pada Sektor Pariwisata. Jurnal Perencanaan Pembangunan: The Indonesian Journal of Development Planning, 4(2), 191–206. https://doi.org/10.36574/JPP.V4I2.113
  • Wang, J., Ban, H. J., Joung, H. W., & Kim, H. S. (2022). Navigations for Hospitality Human Resource Management Research: Observing the Keywords, Factors, Topics under the COVID-19 Pandemic. Information (Switzerland), 13(3). https://doi.org/10.3390/info13030126
  • Yamali, F. R., & Putri, R. N. (2020). Dampak Covid-19 Terhadap Ekonomi Indonesia. Ekonomis: Journal of Economics and Business, 4(2), 384–388. https://doi.org/10.33087/EKONOMIS.V4I2.179
  • Zenker, S., & Kock, F. (2020). The coronavirus pandemic – A critical discussion of a tourism research agenda. Tourism Management, 81(104164), 1–4.

PDF:

https://jurnal.harianregional.com/akuntansi/full-105677

Published

2023-09-30

How To Cite

KRISNADEWI, Komang Ayu et al. Cost Behavior At The RBS Hotel During The COVID-19 Pandemic.E-Jurnal Akuntansi, [S.l.], v. 33, n. 9, p. 2252-2268, sep. 2023. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-105677. Date accessed: 02 Jun. 2025. doi:https://doi.org/10.24843/EJA.2023.v33.i09.p01.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 33 No 9 (2023)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License