Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Tahlis Farida Novianti
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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

Found 1 Documents
Search

 1 
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 ARIFUDDIN Syarifuddin