Kesan Strategi Pembezaan, Ketidakpastian Persekitaran dan Praktis Perakaunan Pengurusan Kontemporari Terhadap Prestasi Hotel di Indonesia

Efi Susanti, Rozita Amiruddin

Abstract


ABSTRAK
Praktis perakaunan pengurusan (MAP) kontemporari dapat memberi kelebihan kepada organisasi untuk mencapai daya saing dalam menghadapi persekitaran perniagaan yang kompetitif masa kini. Namun begitu, kebanyakan bukti empirikal berkaitan MAP kontemporari serta hubungannya dengan faktor kontingen tertumpu kepada industri perkilangan. Tujuan kajian ini adalah untuk menyelidik peranan MAP kontemporari ke atas hubungan antara (1) strategi pembezaan dengan prestasi dan (2) ketidakpastian persekitaran dengan prestasi dalam industri perkhidmatan i.e. industri perhotelan. Penilaian ke atas hubungan kontingensi ini diuji dengan model analisis laluan menggunakan AMOS 18. Data dikutip menggunakan soal selidik di 65 hotel berstatus 3 – 5 di Indonesia. Penemuan kajian mendapati terdapat hubungan signifikan dan positif antara strategi pembezaan dengan prestasi hotel melalui penggunaan MAP kontemporari yang tinggi. Sebaliknya, kajian ini mendapati tiada hubungan signifikan antara ketidakpastian persekitaran dengan prestasi hotel melalui penggunaan MAP yang sama. Penemuan ini menunjukkan bahawa reka bentuk MAP kontemporari dalam industri perhotelan sangat dipengaruhi oleh faktor kontingen dalaman yang boleh dikawal oleh hotel.
ABSTRACT
In the current intense business environment, contemporary management accounting practices (MAP) can benefit the organizations in achieving competitive advantages. However, most empirical evidences on contemporary MAP and its relation to contingent factors are centered on manufacturing industry. The purpose of this study is to investigate the role of contemporary MAP on the relationship between (1) differentiation strategy and performance and (2) environment uncertainty and performance in service industry i.e., hotel industry. Assessment on these contingencies relationships are tested with a path analytical model using AMOS 18. Data are collected using survey questionnaire from 65 hotels which have 3 – 5 stars status in Indonesia. The research findings reveal the existence of a significant and positive association between differentiation strategy and hotel performance through high use of contemporary MAP. In contrast, the study found no significant relationship between environment uncertainty and hotel performance through the same practices. The findings indicate that the design of contemporary MAP in hotel industry is much influenced by internal contingent factor that can be controlled by the hotels.


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