Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal E-JURNAL AKUNTANSI
Ni Putu Sri Yuristianti
Fakultas Ekonomi dan Bisnis Universitas Udayana Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Cost Behavior At The RBS Hotel During The COVID-19 Pandemic Komang Ayu Krisnadewi; Putu Agus Ardiana; Ni Putu Sri Yuristianti; Ni Putu Adelia Maya Pratiwi
E-Jurnal Akuntansi Vol 33 No 9 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i09.p01

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
Co-Authors Komang Ayu Krisnadewi Ni Putu Adelia Maya Pratiwi Putu Agus Ardiana