Unintegrated Information Systems

Oct 13, 2025 by magicalceylontours.com 43 views

The Effect of Use of Management Accounting Information on Managerial Performance in Three Star, Four and Five Hotels in Central Jakarta

Introduction

In today's highly competitive business world, the role of Management Accounting Information (IAM) is increasingly important to support strategic and operational decision making. The hospitality industry, in particular, relies heavily on accurate and timely financial information to make informed decisions about resource allocation, pricing, and customer service. This research focuses on the influence of the use of IAM on managerial performance in three-star, four and five-star hotels in Central Jakarta. The study investigated the effect of three variables, namely the frequency of issuance of routine reports, the frequency of reports not routine, and the quality of management accounting information, on managerial performance.

Research Methods

This study uses a quantitative approach with the survey method. Data was collected through a questionnaire distributed to 36 peak managers in hotels that were the object of research. The questionnaire was designed to gather information about the frequency of issuance of routine reports, the frequency of reports not routine, and the quality of management accounting information, as well as the impact of these variables on managerial performance. Of the 36 questionnaires distributed, 32 questionnaires were successfully processed and analyzed using multiple linear regression models.

Results and Discussion

The results of the study showed that the frequency of issuance of routine reports, the frequency of reports not routine, and the quality of management accounting information significantly affected managerial performance. This finding is consistent with previous studies that have highlighted the importance of timely and accurate financial information in supporting decision making. The results also showed that the frequency of issuance of routine reports and the frequency of reports not routine had a positive and significant impact on managerial performance, while the quality of management accounting information had a partial and negative impact.

Interesting Findings

However, the results of the study also showed that the quality of management accounting information partially had no significant effect on managerial performance and had a negative constant. This finding is contrary to the basic assumptions and theories which state that the quality of management accounting information should have a positive influence on performance. This unexpected finding highlights the need for further research into the factors that influence the quality of management accounting information in the hospitality industry.

Further Analysis

This finding indicates that the quality of management accounting information in hotels in Central Jakarta may not be optimal. Several factors may contribute to this suboptimal quality, including:

Limited Resources

Hotels may have limited resources to process and process data into high-quality information. This can be due to a lack of skilled personnel, inadequate technology, or insufficient budget.

Lack of Understanding

Management may not fully understand the importance of the quality of management accounting information and how that information can improve performance. This lack of understanding can lead to a lack of emphasis on quality and a focus on other aspects of the business.

Unintegrated Information Systems

Integrated information systems can cause fragmented and difficult data. This can lead to a lack of accuracy and reliability in the information, which can negatively impact managerial performance.

Recommendation

Based on these findings, several recommendations can be submitted to improve the quality of management accounting information in hotels in Central Jakarta, namely:

Increasing Resource Capacity

Hotels need to increase the capacity of human resources responsible for managing accounting information. Training and development in the field of management accounting and data analysis can improve their ability to produce quality information.

Increasing Awareness

Management needs to increase awareness about the importance of the quality of management accounting information and how that information can improve operational efficiency and effectiveness.

Applying an Integrated Information System

The application of an integrated information system can help hotels in collecting, processing, and analyzing data more efficiently.

Conclusion

The use of management accounting information has an important role in improving managerial performance in three-star, four and five-star hotels in Central Jakarta. Increasing the frequency of issuance of routine reports and reports that are not routinely proven to contribute significantly to performance. However, the quality of management accounting information still requires serious attention.

Practical Implications

This research has practical implications for practitioners in the hospitality industry. Hotel management needs to focus efforts to improve the quality of management accounting information in order to produce more effective and strategic business decisions. By implementing the recommendations outlined in this study, hotels can improve their managerial performance and stay competitive in the market.

Limitations of the Study

This study has several limitations that should be noted. Firstly, the study was conducted in a specific context, namely three-star, four and five-star hotels in Central Jakarta. The findings may not be generalizable to other contexts. Secondly, the study relied on self-reported data from hotel managers, which may be subject to biases and errors. Finally, the study did not investigate the impact of other factors that may influence managerial performance, such as customer satisfaction and employee engagement.

Future Research Directions

Future research should aim to investigate the impact of other factors that may influence managerial performance, such as customer satisfaction and employee engagement. Additionally, research should be conducted in other contexts to generalize the findings of this study. Finally, research should aim to develop and test interventions that can improve the quality of management accounting information in hotels.

Conclusion

In conclusion, this study highlights the importance of management accounting information in improving managerial performance in three-star, four and five-star hotels in Central Jakarta. The study provides several recommendations to improve the quality of management accounting information, including increasing resource capacity, increasing awareness, and applying an integrated information system. By implementing these recommendations, hotels can improve their managerial performance and stay competitive in the market.
Frequently Asked Questions (FAQs) about the Effect of Use of Management Accounting Information on Managerial Performance in Three Star, Four and Five Hotels in Central Jakarta

Q: What is the main objective of this study?

A: The main objective of this study is to investigate the effect of the use of management accounting information on managerial performance in three-star, four and five-star hotels in Central Jakarta.

Q: What are the variables studied in this research?

A: The variables studied in this research are the frequency of issuance of routine reports, the frequency of reports not routine, and the quality of management accounting information.

Q: What are the findings of this study?

A: The findings of this study show that the frequency of issuance of routine reports, the frequency of reports not routine, and the quality of management accounting information significantly affect managerial performance. However, the quality of management accounting information partially had no significant effect on managerial performance and had a negative constant.

Q: What are the limitations of this study?

A: The limitations of this study include the specific context in which the study was conducted (three-star, four and five-star hotels in Central Jakarta), the reliance on self-reported data from hotel managers, and the failure to investigate the impact of other factors that may influence managerial performance.

Q: What are the practical implications of this study?

A: The practical implications of this study are that hotel management needs to focus efforts to improve the quality of management accounting information in order to produce more effective and strategic business decisions.

Q: What are the recommendations of this study?

A: The recommendations of this study are to increase the capacity of human resources responsible for managing accounting information, increase awareness about the importance of the quality of management accounting information, and apply an integrated information system.

Q: How can hotel managers improve the quality of management accounting information?

A: Hotel managers can improve the quality of management accounting information by increasing the capacity of human resources responsible for managing accounting information, increasing awareness about the importance of the quality of management accounting information, and applying an integrated information system.

Q: What are the benefits of improving the quality of management accounting information?

A: The benefits of improving the quality of management accounting information include improved managerial performance, increased operational efficiency, and better decision making.

Q: How can hotel managers measure the effectiveness of their management accounting information?

A: Hotel managers can measure the effectiveness of their management accounting information by tracking key performance indicators (KPIs) such as revenue growth, customer satisfaction, and employee engagement.

Q: What are the future research directions for this study?

A: Future research directions for this study include investigating the impact of other factors that may influence managerial performance, conducting research in other contexts, and developing and testing interventions that can improve the quality of management accounting information in hotels.

Q: How can hotel managers stay up-to-date with the latest research and best practices in management accounting?

A: Hotel managers can stay up-to-date with the latest research and best practices in management accounting by attending industry conferences, reading academic journals, and participating in online forums and discussion groups.