Analisis Sistem Informasi Akuntansi terhadap Efektivitas Pencatatan Pendapatan Kamar dan Pengelolaan Kas pada Hotel Four Points by Sheraton Makassar

Authors

  • Hasriani Rezki Makhdiyah Halik Institut Teknologi Dan Bisnis Nobel Indonesia
  • Fitri Institut Teknologi Dan Bisnis Nobel Indonesia
  • Indrawan Azis Institut Teknologi Dan Bisnis Nobel Indonesia

DOI:

https://doi.org/10.37476/malomo.v3i2.5290

Keywords:

Sistem Informasi Akuntansi, SAP, Pendapatan Kamar, Pengelolaan Kas, Hotel

Abstract

Sistem informasi akuntansi merupakan komponen krusial dalam mendukung keandalan pencatatan pendapatan dan pengelolaan kas di industri perhotelan modern. Penelitian ini bertujuan untuk menganalisis efektivitas penerapan sistem SAP dalam mencatat pendapatan kamar dan mengelola kas pada Hotel Four Points by Sheraton Makassar. Penelitian menggunakan pendekatan kualitatif deskriptif dengan strategi studi kasus, melalui wawancara mendalam, observasi lapangan, dan analisis dokumentasi sistem. Hasil penelitian menunjukkan bahwa SAP mampu mencatat transaksi secara real-time dan akurat, meningkatkan efisiensi pengelolaan kas melalui fitur audit trail, serta diterima secara positif oleh pengguna setelah tahap adaptasi sistem. Temuan ini menegaskan bahwa keberhasilan implementasi sistem informasi akuntansi sangat dipengaruhi oleh persepsi kebermanfaatan dan kemudahan penggunaan teknologi. Penelitian ini memberikan kontribusi terhadap pemahaman teoritis tentang adopsi teknologi dalam konteks layanan perhotelan serta menawarkan rekomendasi praktis bagi manajemen dalam mengoptimalkan fungsi akuntansi digital.

References

Abdullah, N. H., Wahab, E., & Shamsuddin, A. (2013). Exploring the

Baskarada, S. (2014). Qualitative case study guidelines. Social Science Research Network. https://papers.ssrn.com/sol3/Delivery.cfm?abstractid=2559424

Baxter, P., & Jack, S. (2008). Qualitative case study methodology: Study design and implementation for novice researchers. The Qualitative Report, 13(4), 544–559. https://www.academia.edu/download/40131683/case_study_ecmple.pdf

Benmoussa, F., Bensaid, A., & El Farissi, A. (2022). Digital Transformation and Accounting Practices in Moroccan Hospitality Sector. International Journal of Accounting Information Systems, 45, 100598. https://doi.org/10.1016/j.accinf.2022.100598

BPS. (2024). Statistik Akomodasi Komersial Indonesia. Badan Pusat Statistik. [https://www.bps.go.id/publication] common technology adoption enablers among Malaysian SMEs: Qualitative findings. Journal of Management Studies, 3(2), 72–87. https://core.ac.uk/download/pdf/78469227.pdf

Denzin, N. K., & Lincoln, Y. S. (2018). The SAGE Handbook of Qualitative Research (5th ed.). SAGE Publications. https://us.sagepub.com/en-us/nam/the-sage-handbook-of-qualitative-research/book245307

Ekanayake, R., & Perera, K. (2023). ERP System Adoption and Operational Efficiency in Hospitality Industry: Evidence from Sri Lanka. Asian Journal of Accounting and Governance, 17(1), 45–62. [https://ajag.um.edu.my/ERP-hotel-SL]

Huang, Z., Liu, J., & Mei, Y. (2022). Accounting Information System and Internal Control Performance in Chinese Hotels. Journal of Applied Accounting Research, 23(4), 560–578. [https://doi.org/10.1108/JAAR-12-2021-0302]

Khudiyeva, A. (2023). The effect of strategic management accounting practices and integrated information systems on business performance in hospitality businesses. Ca’ Foscari University of Venice Repository. https://unitesi.unive.it/handle/20.500.14247/12592

Lincoln, Y. S., & Guba, E. G. (1985). Naturalistic Inquiry. SAGE Publications. https://books.google.com/books?id=2oA9aWlne8UC

Mdingi, M. S. (2024). A framework for the integration of computerised accounting into high school accounting curriculum. Cape Peninsula University of Technology. https://etd.cput.ac.za/handle/20.500.11838/4089

Mensah, J. (2019). Accounting information system and the growth of small and medium enterprises in the Kumasi metropolis. University of Education, Winneba. http://ir.uew.edu.gh:8080/handle/123456789/839

Morrison, D. A., & Gbetornyeku, F. (2020). Using human resource information systems as tools to enhance the performance of banks in Ghana. International Journal of Information Systems and Change Management, 12(3), 201–219. https://www.inderscienceonline.com/doi/abs/10.1504/IJISCM.2020.115832

Muda, I., & Afrina, E. A. (2019). Influence of human resources to the effect of system quality and information quality on the user satisfaction of accrual-based accounting system. Contaduría y Administración, 64(2), 1–16. https://www.scielo.org.mx/pdf/cya/v64n2/0186-1042-cya-64-02-00010.pdf

Namwoonde, L. N. (2019). An assessment of the impact of information systems on organisational performance in Telecom Namibia. University of Namibia Institutional Repository. https://repository.unam.edu.na/bitstream/11070/2832/1/namwoonde_2019.pdf

Nguyen, T. V., & Doan, L. T. (2023). Cultural Barriers in ERP Implementation in Vietnamese Service Firms. Asian Journal of Business and Technology, 12(1), 77–91. https://ajbt.org/articles/erp-vietnam

Puspitawati, L., Herliani, H. R., & Agustin, N. (2024). Information technology on accounting information system. INJURATECH: Inovasi Jurusan Rekayasa Teknologi, 4(1), 32–45. https://ojs.unikom.ac.id/index.php/injuratech/article/view/14121

Rohim, N. I., Rose, M., & Mayardit, F. K. (2024). Accounting information systems as a tool for effective petty cash control: Evidence from a hotel case study. Jurnal Ilmiah Ekonomi dan Pembangunan, 5(1), 17–28. https://jurnalfebi.uinkhas.ac.id/index.php/JIEP/article/view/177

Simapivapan, M. T. (2018). Factor influencing the adoption process of cloud accounting software for Thai SME business. Thammasat University Institutional Repository. http://ethesisarchive.library.tu.ac.th/thesis/2018/TU_2018_6002040761_10328_10031.pdf

Sylvania, S. (2023). Assessing accountant’s satisfaction through accounting benefits and Technology Acceptance Model (TAM) in ERP system implementation: A quantitative study on SMEs in Indonesia. IEEE Xplore. https://ieeexplore.ieee.org/abstract/document/10351066/

Teo, T. S. H., Srivastava, S. C., & Jiang, L. (2022). Trust and ERP System Success in the Hospitality Sector: Evidence from Southeast Asia. Information & Management, 59(2), 103584. https://doi.org/10.1016/j.im.2021.103584

Tracy, S. J. (2010). Qualitative quality: Eight “big-tent” criteria for excellent qualitative research. Qualitative Inquiry, 16(10), 837–851. https://doi.org/10.1177/1077800410383121

UNWTO. (2023). World Tourism Barometer Volume 21. United Nations World Tourism Organization. [https://www.unwto.org/statistics]

Weibe, A. (2024). A qualitative investigation of the Technology Acceptance Model in the US Cooperative Extension Service on the adoption of Customer Relationship Management. Liberty University Doctoral Dissertations and Projects. https://digitalcommons.liberty.edu/doctoral/5394/

Wijayanti, P., & Mohamed, I. S. (2023). Sustainability of Islamic microfinance in Indonesia: Exploring the role of computerised accounting information systems. Kuwait Chapter of Arabian Journal of Business and Management Review, 12(1), 55–68.

Downloads

Published

2025-05-31

How to Cite

Halik, H. R. M., Fitri, & Azis, I. (2025). Analisis Sistem Informasi Akuntansi terhadap Efektivitas Pencatatan Pendapatan Kamar dan Pengelolaan Kas pada Hotel Four Points by Sheraton Makassar . Jurnal Malomo : Manajemen Dan Akuntansi, 3(2), 203–213. https://doi.org/10.37476/malomo.v3i2.5290