Journal of Financial and Behavioural Accounting
Vol. 1 No. 2 (2021)

Analysis of Cost Budget and Cost Budget Realization Before and During the Covid-19 Pandemic at Hotel XYZ

Rani Nursyifa (DIII Accounting, Department of Economics and Business, Vocational School, Universitas Gadjah Mada, Indonesia)
Dianila Oktyawati (Universitas Gadjah Mada)

Article Info

Publish Date
07 Jan 2022

Abstract

This study was conducted at Hotel XYZ, which is a tourism-related services company. This study aims to determine whether the realization of Hotel XYZ's cost budget before and during the Covid-19 pandemic was effective and efficient. The data used is operational data from Hotel XYZ in 2019 and 2020, supported by information derived from interviews with Hotel XYZ's chief accounting officer. The method is the qualitative descriptive analysis. The technique used for data analysis is the analysis of variance. The results showed that the realization of Hotel XYZ's cost budget before and during the Covid-19 pandemic was effective and efficient.

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Journal Info
Journal of Financial and Behavioural Accounting
Website

Abbrev

jfba

Publisher

Universitas Terbuka

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Journal of Financial and Behavioural Accounting is a blind-reviewed academic journal published by LPPM Universitas Terbuka, which receives articles periodically twice a year (April and September). JFBA publishes papers in the field of accounting and finance which have a significant contribution to ...