Aspek keperilakuan dalam penganggaran pada tiga tahap proses: Studi kasus pada Hotel Green Forest Tomohon

Abstract

This study analyzes how behavioral aspects are applied in the budgeting process at Hotel Green Forest Tomohon, since budget success depends on the individuals involved as well as on technical procedures. Behavioral aspects are examined across three stages: goal setting (goal congruence and participation), budget implementation (communication, cooperation, and coordination), and control and performance evaluation. A qualitative case-study design was used, with data collected through interviews, observation, and documentation. Data were analyzed using the interactive model of Miles et al. (data condensation, data display, and conclusion drawing and verification), and credibility was strengthened through source and technique triangulation and member checking. The findings show that goal congruence and employee participation were well implemented during planning: budget goals aligned with the hotel’s vision and targets, and employees could offer input. During implementation, inter-divisional cooperation and coordination functioned well, but budget communication was not fully optimal because of miscommunication and delayed information dissemination. In the control stage, the hotel monitored budget realization, verified transaction records, and conducted periodic evaluations. Overall, behavioral aspects support effective budget management, with budget communication as the main area for improvement. This study provides empirical evidence on behavioral budgeting in the hospitality sector.