Sistem pengendalian manajemen melalui empat tuas kendali dan peran informasi akuntansi manajemen: Studi kasus penginapan budget berbasis online travel agents di Manado

Authors

  • Saiful Huda Sam Ratulangi University

DOI:

https://doi.org/10.58784/mbkk.532

Keywords:

levers of control, management control systems, management accounting information, micro and small enterprises, budget accommodation

Abstract

Management control in micro and small hospitality firms remains under-researched, particularly where demand depends on online travel agents (OTAs). This study examines how Simons's (1995) four levers of control belief, boundary, diagnostic, and interactive systems operate at Oxy Residence Krida Malalayang, an 11-room budget accommodation business in Manado, Indonesia, and how management accounting information supports each lever. A single qualitative case study combined a semi-structured owner interview, direct observation, and review of internal documents (SOPs, house rules, organizational chart, and monthly operational/ occupancy reports), analyzed through reduction, display, and conclusion drawing, with each practice assessed against Simons's (1995) criteria rather than assumed effective. The belief and boundary systems are formally established, though lapses in shift punctuality and SOP compliance persist. The diagnostic system relies on monthly budget-versus-actual, occupancy, and gross operating profit reviews followed by corrective action. The interactive system is only partly met: monthly forums discuss OTA revenue trends and commission changes, but underlying assumptions are rarely challenged. Management accounting information links the levers by translating service values into budget priorities, supporting transaction authorization and cash reconciliation, and informing pricing responses. The study extends the levers-of-control literature to a platform-dependent micro-firm beyond large organizations, though reliance on the owner’s account and a single site makes the findings illustrative rather than statistically generalizable.

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Published

2026-11-11

How to Cite

Huda, S. (2026). Sistem pengendalian manajemen melalui empat tuas kendali dan peran informasi akuntansi manajemen: Studi kasus penginapan budget berbasis online travel agents di Manado. Manajemen Bisnis Dan Keuangan Korporat, 4(2), 295–307. https://doi.org/10.58784/mbkk.532

Issue

Vol. 4 No. 2 (2026)

Section

Articles

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