Jurnal Sains Terapan Pariwisata
Vol. 11 No. 1 (2026): Jurnal Sains Terapan Pariwisata

Exploring Cost Awareness and Budget Discipline in Housekeeping Operations: Evidence from a Four-Star Hotel in Jakarta

Aryani, Ria (Unknown)
Deviyanti, Yuni (Unknown)



Article Info

Publish Date
27 Feb 2026

Abstract

This study examines how cost awareness and budget discipline are constructed and implemented within housekeeping operations in a four-star hotel in Jakarta. While budgeting systems and cost control procedures are formally established in most hospitality organizations, limited research has explored how these mechanisms are internalized at the operational level. Using a qualitative case study approach, data were collected through in-depth interviews with housekeeping managers, supervisors, room attendants, and accounting staff, complemented by document analysis and limited observation. Thematic analysis was employed to identify recurring patterns related to cost-related behavior and interdepartmental coordination. The findings reveal that cost awareness among housekeeping personnel primarily develops through operational experience and managerial communication rather than structured financial training. Budget discipline is maintained through formal approval procedures and hierarchical supervision; however, monitoring practices tend to be reactive rather than proactive. Interdepartmental collaboration between housekeeping and accounting departments plays a crucial role in reinforcing cost control, although tensions occasionally arise between financial efficiency and service quality objectives. Organizational culture and leadership communication significantly influence the translation of cost awareness into disciplined budgeting behavior, while operational pressures during high occupancy periods may weaken strict adherence to budget limits. The study contributes to hospitality managerial accounting literature by highlighting the behavioral and organizational dimensions of cost control in housekeeping operations. It proposes a contextual model in which cost awareness serves as a cognitive foundation for budget discipline, moderated by organizational culture and interdepartmental collaboration.

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Journal Info

Abbrev

jstp

Publisher

Subject

Humanities Education Library & Information Science Public Health Social Sciences Veterinary Other

Description

Jurnal Sains Terapan Pariwisata adalah jurnal nasional terlengkap untuk semua yang peduli dengan inovasi dan pengembangan aspek pariwisata serta isu pariwisata terkini, seperti Destinasi Wisata, Perhotelan, Gastronomy dan MICE. Jurnal ini berisi penelitian teoritis dan terapan, mendorong penelitian ...