PENGARUH PERAN MANAJER DALAM PERENCANAAN DAN PENGENDALIAN ANGGARAN SERTA OPERASIONAL USAHA TERHADAP TINGKAT EFISIENSI PERHOTELAN (SURVEI PADA 21 HOTEL DI DAERAH KOTA YOGYA, SOLO, DAN SEMARANG)

Suwarto, FX. (2001) PENGARUH PERAN MANAJER DALAM PERENCANAAN DAN PENGENDALIAN ANGGARAN SERTA OPERASIONAL USAHA TERHADAP TINGKAT EFISIENSI PERHOTELAN (SURVEI PADA 21 HOTEL DI DAERAH KOTA YOGYA, SOLO, DAN SEMARANG). Phd thesis, UAJY.

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Abstract

This research has been done by means of a survey of twenty-one hotels in the cities of Yogya, Solo and Semarang. the object of the research was based on the similarity in city areas, and in status as three-star hotels. This research tries to answer the question concerning the influence of the manager's role in budget planning and controlling and in the business operations on the level of hotel businesses efficient. The research respondents was based on the hotel management at all levels. The hypotheses in this research are:(1) The manager's role in budget planning and controlling the and in business operations efforts has a positive correlation. (2) The manager's role in budget planning and controlling and in business operations efforts has a positive influence on the level of hotel businesses efficiency. (3) The manager's role in budget planning and controlling has a positive influence on the level of hotel businesses efficiency. (4) The manager's role in planning and controlling business operations efforts has a positive influence on the level of hotel businesses efficiency. Testing of the hypotheses has been done in the following way: (1) Correlation test was used to examine the first conceptual hypothesis. (2) Path analysis was used to examine the second, third and the fourth conceptual hypotheses. (3) SWOT analysis was used to examine the business performance of the hotel management in Yogya, Solo and Semarang. the result: the f rst test of the hypothesis show that The correlation (Xi) with (X2) is positive. The correlation coefficient is 0.990. The second test of the hypothesis show that it has positive influence of the combined variable (Xi X2) on the level of hotel businesses efficiency (Y) is 46.79%. The third test of the hypothesis show that the manager's role in budget planning and controlling (XI) has positive influences on the level of hotel businesses efficiency (Y) at 14.44%. The fourth lest of the hypothesis show that the manager's role in planning and controlling business operations efforts (X2) has positive influences on the level of hotel businesses efficiency (Y) at 38.68%. There are variables (Xl and X2) that influence on the level of hotel businesses efficiency (Y) at 0.09%. The results of the SWOT analysis show the hotel business in Yogya, Solo and Semarang is in the aggressive cell, which means that it can continue to operate and can expand its investment, strategy implementation with: Cost Leadership, Differentiation and Focus. The recommendation is that businessmen in the hotel industry in Yogya, Solo and Semarang should increase cooperation with similar businessmen and seek sources of profitable funds for the purpose of expanding their businesses, but other variables outside variables XI andX2 must also be taken into account.

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