Implementasi Strategi Cost Control dalam Pengendalian Biaya Operasional pada Hotel Grand Verona Samarinda: Analisis Menggunakan McKinsey 7S Framework
DOI:
https://doi.org/10.53696/venn.v5i5.681Keywords:
Cost Control, McKinsey 7S Framework, , Biaya Operasional, Implementasi Strategi, PerhotelanAbstract
Pengendalian biaya operasional merupakan faktor penentu keberlangsungan usaha pada industri perhotelan yang bersifat labour intensive dan service intensive. Penelitian kualitatif deskriptif dengan rancangan studi kasus tunggal ini bertujuan mendeskripsikan implementasi strategi cost control dalam pengendalian biaya operasional pada Hotel Grand Verona Samarinda menggunakan McKinsey 7S Framework, yang terdiri atas tujuh unsur, yaitu Strategy, Structure, Systems, Shared Values, Style, Staff, dan Skills. Data dihimpun melalui wawancara mendalam, observasi, dan dokumentasi terhadap tiga informan yang dipilih secara purposive, yaitu satu General Manager, satu Cost Controller , dan satu staf Purchasing, kemudian dianalisis menggunakan model interaktif yang meliputi kondensasi data, penyajian data, dan penarikan kesimpulan. Keabsahan data diperoleh melalui triangulasi sumber, triangulasi teknik, member checking, dan audit trail. Hasil penelitian menunjukkan bahwa implementasi cost control dilaksanakan melalui penetapan arah kebijakan berbasis anggaran (Strategy), pembagian tugas dan tanggung jawab yang jelas antardepartemen (Structure), serta mekanisme monitoring dan evaluasi variance biaya aktual terhadap budget (Systems). Selain itu, diterapkan pula penanaman nilai efisiensi (Shared Values), gaya kepemimpinan yang mengarahkan dan mengawasi penyimpangan biaya (Style), keterlibatan karyawan operasional (Staff), serta kompetensi teknis dan komunikasi pelaksana (Skills). Ketujuh unsur tersebut saling terkait, dengan catatan bahwa unsur Shared Values baru tergambar dari perspektif manajemen karena tidak ada informan dari level operasional. Penelitian ini menyimpulkan bahwa pengendalian biaya operasional pada Hotel Grand Verona Samarinda bukan sekadar aktivitas administratif, melainkan proses manajerial yang membutuhkan keselarasan strategi, struktur organisasi, sistem, budaya, gaya kepemimpinan, sumber daya manusia, dan kompetensi secara terpadu.
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