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All Journal JRA: Jurnal Riset Akuntansi Jurnal Akuntansi
Luthfihani, Chindy Anggraeni
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Economics, Econometrics & Finance

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KEKETATAN ANGGARAN DAN KELELAHAN EMOSIONAL: AMBIGUITAS PERAN SEBAGAI MEDIATOR DAN KEPERCAYAAN SEBAGAI MODERATOR Luthfihani, Chindy Anggraeni; SeTin, SeTin
Jurnal Riset Akuntansi Vol. 17 No. 1 (2025): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v17i1.15432

Abstract

The COVID-19 pandemic has significantly impacted the hospitality sector, including decreased revenue and low occupancy rates, forcing hotel management to implement budget tightness. This study aims to analyze the effect of changes in budget tightness on emotional exhaustion through role ambiguity as a mediator, with trust in senior management as a moderator. This study uses quantitative methods with questionnaires distributed to star hotel managers in West Java. Data were analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM). The results showed that budget tightness has a positive relationship with role ambiguity, which in turn increases emotional exhaustion. In addition, trust in senior management strengthens the relationship between budget tightness and role ambiguity. These findings emphasize the importance of role clarity and management strategies to reduce emotional exhaustion amid budget pressures. Practical implications of this study include developing policies that support employee well-being as well as improving communication and training to help employees cope with role ambiguity. This study contributes to the literature by expanding the understanding of the relationship between budget tightness, role ambiguity, emotional exhaustion, and trust in senior management in the post-COVID-19 pandemic hospitality industry. Keywords: budget tightness, role ambiguity, emotional exhaustion, trust
The Changes in Budget Tightening and Emotional Exhaustion: Role Ambiguity as Mediator and Trust as Moderator Luthfihani, Chindy Anggraeni; Setin, Setin
Jurnal Akuntansi Vol. 16 No. 2 (2024): Vol.16 No. 2 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i2.9695

Abstract

Purpose - This study aims to determine how changes in budget tightness, emotional exhaustion, role ambiguity and trust in senior management after the Covid-19 Pandemic affected the hospitality industry in West Java. Design/methodology/approach - This study uses a quantitative approach with data collection through questionnaires distributed online to 121 hospitality industry managers in West Java. The sample selection was randomized. Findings - The results showed that budget tightness affects role ambiguity, role ambiguity affects emotional exhaustion, trust in senior management strengthens the relationship between budget tightness and role ambiguity. Research limitations/implications - The implication of these findings is that the hospitality industry should prepare for future challenges by strengthening trust between management and employees, reducing role ambiguity through clear communication of job expectations, and managing emotional exhaustion through wellbeing support and management strategies. Limitations of this study include post-pandemic conditions without direct comparison with pre-pandemic conditions. Keywords: Budget Tightness, Emotional Exhaustion, Role Ambiguity, Trust
Co-Authors SETIN, SETIN