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ANALYSIS OF HOTEL EMPLOYEES' UNDERSTANDING OF SIA USED IN DAILY OPERATIONS Mursandi; Arifuddin; Syarifuddin
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i1.704

Abstract

This study aims to analyze the level of hotel employees' understanding of accounting information systems implemented in daily operations, identify factors influencing this understanding, and evaluate the contribution of employee understanding to system effectiveness. The research method used is a descriptive qualitative approach with data collection techniques through in-depth interviews with five informants from various hotel divisions. Data analysis uses the Miles and Huberman interactive model technique which includes data reduction, data presentation, and conclusion drawing. The research results show that the level of employee understanding varies based on length of service and job position, where managerial employees have a more comprehensive understanding compared to operational employees. Accounting information systems have been proven to increase operational efficiency and accuracy, produce higher quality data compared to manual systems, and support management decision-making. However, there are obstacles in the form of lack of integration between departments, limited technical training, and technology competency gaps. This research recommends the importance of continuous training programs, increased system integration, and consistent management support to optimize the effectiveness of accounting information systems in hotel operations.
HOTEL ACCOUNTING STAFF'S PERCEPTION OF THE CHALLENGES OF PREPARING FINANCIAL STATEMENTS: A QUALITATIVE STUDY Tahlis Farida Novianti; Arifuddin; Syarifuddin
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i1.705

Abstract

This interpretative phenomenological research explores accounting staff perceptions regarding financial reporting challenges within the hospitality sector. Hotel operational complexity with unique characteristics necessitates comprehensive accounting systems capable of managing continuous transactions with elevated accuracy. Qualitative methodology employing in-depth semi-structured interviews was administered to star-rated hotel accounting staff in Makassar to obtain holistic understanding of their experiences. Inductive thematic analysis identified five major themes: cross-departmental financial reporting workflow complexity, data quality challenges and accounting information system integration, temporal pressure and intensive workload during closing periods, competency disparities and capacity development requirements, and perceptions concerning financial reporting quality determinants. Findings reveal that accounting staff encounter substantial psychological pressure originating from high transaction volumes, data system discrepancies with physical documentation, and intricate interdepartmental coordination. Developed coping strategies encompass intensive team collaboration, multilayer verification, and technological adaptation. Practical implications emphasize the urgency of continuous training, personnel augmentation, and system integration optimization to enhance hotel financial reporting reliability.
Co-Authors A. Rahman Rahim Abdul Rahim Karim Abdul Rahman Abdul Waqif Abdullah, Andi Ruslan Adelia, Elza Akhmad Ramli Alidin, La Ode Asfahyadin Alimuddin, Firman Alya Fadila Amaliyah Az-zahra Amir Amrullah Ananda Putri Agustin Andi Arjuni K Andi Ikhsan Wijaya Andi Kusumawati Andre Hidayat Anto, La Ode Arafiq Arifin , Winarno Arsiah Asri Usman Asrini Atri Dewi Aziz Aziz, Atri Dewi Baharuddin Baja, Haniek Khoirunnisa Burhan, Nur Intan Cholid Shihabul Hikam Dahlia, Andi Amalia Darmawan, Sri Darmawati Daud, Dahniyar Dg. Patompo, Moh. Fadli Esa Claudia Putri Evy Segarawati Ampry Fahriansah , Fadli Farmasari, Santi Fatma Jama Fitriaman Gading, Arya Gagaring Pagalung Hadisantoso, Erwin Hendrianto Hidayati Hidayatulloh, Muh Taufiq Husnul Puad I Wayan I Wayan Supetran Idelriani Ikhlas Amal Alam, Ade Ikhsan, Andi muh ikhsan s alwi Ilahi, Andi Alfianto Anugrah Ilham Ilham Indra Santoso, Septy Indrijawati, Aini Ishom Fuadi Fikri Ismail Isnaini, Mh. Iwan Juharsah Jumrati Juwita Purisamya, Asharin Kamaluddin Tajibu Kamaludin KARTINI Khojir Kun Anjani, Tik Kusumawati, Andi Lail, Husnul Lenny Lindanur Sipatu M Faishal Khoirurrijal M. Tahir Makmur Masbiyanti Massara, Asma Mayasari Mh. Isnaini Mohamad Fadli dg Patompo Muh. Fathudddin Fatwa Muh. Inayah A.M. Muhammad al-Fain Arrafi Muhammad Amin Muhammad Ashari Muhammad Farhan Muhammad Firdaus Muhammad Kiki Wardana Muhammad Yunus Mursandi Mutmainna, Amriati Nurainah Nurazizah Nurul Azizah Tamang Nurwati Pangaribuan, Helena Patwayati Prasetia, Muh Andika Putera, Lalu Jaswadi Qathrunnnada Atikah Hamka Rafiatul Latifah Rahmadani, Andi Rahman Rahim Ramadhan, Andi Muhammad Fuad Ratna Ayu Damayanti Rina Riyanti Rini Anggriani Rini Sukarni Rizkaningsih Rosdiana, Andi Rosida Maedina Agus Ruslan, Reynaldi Safitri, Amelia Saida Said Salim Sirajuddin . Siti Rahmah Diana Sudadi Sulistiawati Sulistiawati, Bq. Lala Sundari, Sri Supirno Supriadi Abdul Malik Syadaruddin, Andi Syamsuddin Syarifuddin Tahlis Farida Novianti Tasrif Usman, Asri Utami, Rizky Wafiq Nurazizah Wahyuniati Hamid Wardani, Rina Putri Yusra, Kamaluddin Yusri . Yustiana, Hana Zainul Zuindra