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Journal : NHI Hospitality International Journal

Comparison of Tourism and Hospitality Industry Financial Performance Before and After COVID-19: A Systematic Literature Review Nurwitasari, Ayu; Waspada, Ikaputera; Sari, Maya
NHI HOSPITALITY INTERNATIONAL JOURNAL Volume 1 No 2 (2023)
Publisher : Politeknik Pariwisata NHI Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34013/nhij.v1i2.950

Abstract

Purpose of the study: The COVID-19 pandemic has made the tourism sector unstable, where during the COVID-19 pandemic, the tourism industry faced several risks such as decreased revenue and operating profits, this decline certainly affected the company's financial performance. This study aims to explore and describe the trends and evolution of the latest academic literature on the financial performance of the tourism industry before and after the COVID-19 pandemic which were published as relevant articles. Design/methodology: This study uses the concept of literature review using the Systematic Literature Review (SLR) technique. The Systematic Literature Review technique is an important feature of academic research. By summarizing, analyzing, and synthesizing a group of related literature, can test certain hypotheses and/or develop new theories. Findings: The results of the study show that the financial performance of the tourism industry before and after COVID-19 is dominant using profitability ratio measurements. Research limitations/Implications: One limitation of this study is the reliance on secondary data sources for the literature review. As the study uses the Systematic Literature Review (SLR) technique, it may be limited by the availability and quality of existing literature on the financial performance of the tourism industry before and after the COVID-19 pandemic. Novelty/Originality of the study: This research can be used as material for consideration for conducting further research on the financial performance using activity ratios and market ratios.
Where Are We Now: A Literature Review of Agency Theory on Finance and Accounting within Tourism and Hospitality Industry Handyastuti, Indriyani; Waspada, Ikaputera; Sari, Maya
NHI HOSPITALITY INTERNATIONAL JOURNAL Volume 1 No 2 (2023)
Publisher : Politeknik Pariwisata NHI Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34013/nhij.v1i2.1031

Abstract

Purpose of the study: The purpose of this study is to investigate attentively works about Agency Theory and financial and accounting management in the Tourism, Hospitality, and Hotel Industry. Design/methodology: This research adopts a literature search utilizing Bibliometric analysis to identify publications on Agency Theory within the tourism and hospitality industries and analyses research journals as the foundation for additional research on the subject at hand. Findings: Data regarding name, date of the journals, certain industry and scope of area that discussed in these journals, focus of the research and data analysis. This study identified previously unexplored topics and suggested further study based on the analysis procedure. Research limitations/Implications: Since data are very limited therefore VOSviewer application cannot be used. This research limited only with manual analysis using Microsoft Excel. Novelty/Originality of the study: Agency theory has also has been researched from various point of view. Note only finance and accounting, but also Law, Sociology, Entrepreneurship, Marketing and from the Islamic Shariah point of view. However, there are no studies found analyse Agency Theory on financial and accounting management in fields of Tourism, Hospitality, and Hotel Industry. This research is trying to fill in the gap.