Abstract

The traditional restaurant business is one of the sources that contribute to an increased income of a region. However, poor business performance causes the income from traditional restaurants to be suboptimal. Therefore, the role of traditional restaurants in having the ability to adapt to technological developments, and accounting adaptability are the main issues of this study. The documentation analysis method of social research used, explores the theoretical model and empirical results of how these three capabilities can affect the performance of traditional restaurant businesses. The study on the importance of the role of adaptability of accounting and technology have not been widely carried out in previous research in Indonesia. This research is expected to provide guidelines and further research facilities for the government, to approach the development of traditional restaurants in encouraging culinary tourism and the revival of SMEs.
 Keywords: accounting adaptability, management adaptability, technology adaptability, SME

Full Text
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