Trilogi Accounting & Business Research
Vol 4, No 2 (2023)

FAKTOR–FAKTOR YANG MEMPENGARUHI KINERJA BISNIS HOTEL DI KECAMATAN BATURRADEN, PURWOKERTO, SETELAH MENGHADAPI COVID19

Syifa Kemala Mukaromah (Jenderal Soedirman University)
Widyahayu Warmmeswara Kusumastati (Jenderal Soedirman University)
Triani Arofah (Jenderal Soedirman University)



Article Info

Publish Date
13 Dec 2023

Abstract

This study aimed to analyze the positive effects of human capital, structural capital, relational capital, and pricing capability on the business performance of hotels in Baturraden District after facing the impact of COVID-19, namely the 2020-2022 period. The population in this study were all hotels in Baturraden District, Banyumas Regency, namely 113 hotels. Purposive sampling method was used in determining the sample so that the number of samples was determined as many as 72 hotels. The data collection method used a printed questionnaire and obtained 53 respondents. The research approach used a quantitative approach. The data analysis technique was performed using multiple linear regression using the SPSS 26 application. The results of the analysis show that: (1) human capital has a positive and significant effect on business performance, (2) structural capital has no effect on business performance, (3) relational capital has a positive effect and significant on business performance, (4) pricing capability has no effect on business performance. The results of this study have implications for hotel management to create added value for hotels, achieve competitive advantage and good business performance.Keywords: Business Performance, Human Capital, Pricing Capability, Relational Capital, Structural Capital

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Journal Info

Abbrev

TABR

Publisher

Subject

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

Description

TABR merupakan jurnal yang dikelola dan diterbitkan oleh Program Studi Akuntansi, Universitas Trilogi. TABR merupakan media komunikasi dan publikasi naskah ilmiah yang memiliki komitmen untuk menyebarkan hasil penelitian, sajian kasus, dan tinjauan pustaka guna memperluas wawasan, memutakhirkan ...