{"id":11007,"date":"2019-10-17T15:00:12","date_gmt":"2019-10-17T15:00:12","guid":{"rendered":"http:\/\/feb.uns.ac.id\/feb\/?p=11007"},"modified":"2019-11-07T03:12:32","modified_gmt":"2019-11-07T03:12:32","slug":"intervensi-pemilik-hotel-bagi-perkembangan-bisnis-hotel","status":"publish","type":"post","link":"https:\/\/feb.uns.ac.id\/feb\/intervensi-pemilik-hotel-bagi-perkembangan-bisnis-hotel\/","title":{"rendered":"Pengaruh Power Pemilik Hotel bagi Perkembangan Bisnis Hotel"},"content":{"rendered":"<p>Power pemilik hotel yang tinggi akan menghambat terciptanya partisipasi peran akuntan dan menghambat penggunaan akuntansi manajemen strategis. Sebaliknya, power pemilik hotel yang rendah akan mendorong peningkatan partisipasi peran akuntan dan peningkatan penggunaan akuntansi manajemen strategis perusahaan. <\/p>\n<p>Pernyataan itu disampaikan Antonius Singgih Setiawan dalam presentasi disertasinya di Ujian Terbuka Promosi Doktor pada Program Doktor Ilmu Ekonomi (PDIE) Fakultas Ekonomi dan Bisnis UNS, Kamis, 17\/10\/2019. <\/p>\n<p>&#8220;Peran akuntan dan penggunaan akuntansi manajemen strategis akan lebih tinggi saat perusahaan menerapkan strategi yang berorientasi prospector daripada perusahaan yang menerapkan strategi defender. Semakin tinggi peran akuntan dalam membuat keputusan strategis akan mendorong peningkatan penggunaan sistem akuntansi manajemen strategis pada hotel&#8221; jelasnya <\/p>\n<p>Disisi lain, kinerja terintegrasi sangat dipengaruhi oleh pemanfaatan dan penggunaan akuntansi manajemen strategis secara optimal. Pilihan strategi kompetitif juga menjadi faktor untuk diterapkan.<\/p>\n<p>&#8220;Pemilik hotel harus berani mendelegasikan power pengelolaan pada operator\/manajemen yang ditunjuk agar operator mempunyai peluang untuk mengimplementasikan kreativitas mereka sehingga mereka mempunyai tanggung jawab yangebih untuk memberikan kinerja terbaik bagi perusahaan&#8221; papar Dosen Universitas Katolik Musi Charitas Palembang.<\/p>\n<p>Disertasi yang berjudul Anteseden-Konsekuensi Akuntansi Manajemen Strategis: Peran Power Pemilik (Studi pada Industri Hotel di Wilayah Sumatera) dipertahankan di hadapan delapan penguji dengan Promotor: Prof. Dr. Rahmawati, M.Si.,Ak. Ko-Promotor: Dr. Djuminah, M.Si,Ak dan Ari Kuncara Widagdo,SE,<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Power pemilik hotel yang tinggi akan menghambat terciptanya partisipasi peran akuntan dan menghambat penggunaan akuntansi manajemen strategis. Sebaliknya, power pemilik hotel yang rendah akan mendorong peningkatan partisipasi peran akuntan dan [&hellip;]<\/p>\n","protected":false},"author":129,"featured_media":11012,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[105],"tags":[],"class_list":["post-11007","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fakultas"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.5 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Pengaruh Power Pemilik Hotel bagi Perkembangan Bisnis Hotel - Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/feb.uns.ac.id\/feb\/intervensi-pemilik-hotel-bagi-perkembangan-bisnis-hotel\/\" \/>\n<meta property=\"og:locale\" content=\"id_ID\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pengaruh Power Pemilik Hotel bagi Perkembangan Bisnis Hotel\" \/>\n<meta property=\"og:description\" content=\"Power pemilik hotel yang tinggi akan menghambat terciptanya partisipasi peran akuntan dan menghambat penggunaan akuntansi manajemen strategis. 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