Jurnal Ekonomi, Bisnis dan Manajemen
Vol. 5 No. 3 (2026): Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)

Analisis Efektivitas dan Efisiensi Penggunaan Biaya Operasional dalam Mendukung Kinerja Bagian Housekeeping di Hotel Sutan Raja Manado

Kesshy Patrichia Rambitan (Politeknik Negeri Manado)
Johannes H. Tene (Politeknik Negeri Manado)
Jufry Rompas (Politeknik Negeri Manado)



Article Info

Publish Date
31 Jul 2026

Abstract

The hospitality industry requires effective and efficient operational cost management to support service quality and operational performance. This study aims to analyze the effectiveness and efficiency of operational cost utilization in supporting the performance of the housekeeping department at Hotel Sutan Raja Manado. A qualitative descriptive method was employed using both primary and secondary data sources. Data were collected through observations, interviews, and documentation involving the housekeeping and accounting departments, as well as operational cost and room occupancy data for 2024. The findings indicate that the utilization of housekeeping operational costs has generally been effective in supporting hotel operations, as reflected in maintained room cleanliness, room readiness for guests, and consistent service quality. Room occupancy rates were found to influence operational cost usage, particularly variable costs such as guest supplies, cleaning supplies, and laundry expenses. However, in terms of efficiency, several operational costs remained relatively high during periods of low occupancy, indicating that cost control practices have not yet been fully optimized. The study highlights the importance of strengthening supervision, conducting periodic cost evaluations, and improving coordination between the housekeeping and accounting departments to enhance operational cost efficiency and support sustainable hotel performance.

Copyrights © 2026






Journal Info

Abbrev

EBISMEN

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal yang ditujukan untuk publikasi artikel ilmiah yang diterbitkan oleh Universitas Maritim AMNI Semarang. Jurnal ini adalah Jurnal Ekonomi Bisnis Dan Manajemen yang bersifat peer-review dan terbuka. Bidang kajian dalam jurnal ini termasuk sub rumpun Ekonomi Bisnis Dan ...