Kesiapan Adaptasi Metode Beyond Budgeting Sebagai Upaya Pembaharuan Manajemen Kinerja (Studi pada Urban Style by Front One Hotel, Lampung, Sumatera Selatan)

Abstract

This study aims to test the possibility of implementing control management using the beyond budgeting method. The method consists of 12 principles consisting of 6 principles of adaptive management and 6 principles of flexible organizational structure. This research was conducted with qualitative research by conducting a case study on a company in the hospitality sector (Urban Style by Front One Hotel in Lampung). Urban Style by Front One Hotel still uses a traditional budgeting system whose method does not create satisfaction for management in achieving it. Therefore, researchers try to introduce adaptive control management for the business environment, namely beyond budgeting Respondents in this study were the Management Team (GM and Staff) of Urban Style by Front One Hotel which consisted of General Manager, Human Resource Development, Front Office, Food and Baverage, Accounting and Finance, House Keeping, and Engineering. The data is primary data obtained by distributing questionnaires and interviews to the management team at Urban Style by Front One Hotel, respondents filled out questionnaires and interviews through zoom media because during the COVID-19 pandemic they could not conduct interviews directly. Data analysis using calculations introduced by de Waal (2003) which is symbolized by 3 colors, namely Green (ready), Orange (medium) and Red (not ready). The results showed that Urban Style by Front One Hotel could not apply the Beyond Budgeting method even though there was a desire to apply this method, relatively low readiness for change and there were corporations that had higher authority to change methods in management control.Keywords: Traditional Budget; Beyond Budgeting.