Proceedings of the International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021)

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Model of Sharia Hotel Characteristics with Transcendental Dialectics Method to Create Yogyakarta Tourism Competitiveness

Authors
Ahim Abdurahim1, *, Sigit Arie Wibowo2
1Accounting Department, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta, Indonesia
2Accounting Department, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta, Indonesia
*Corresponding author. Email: ahim@umy.ac.id.
Corresponding Author
Ahim Abdurahim
Available Online 13 January 2022.
DOI
10.2991/aebmr.k.211225.040How to use a DOI?
Keywords
Performance; hotel; sharia; dialectic; transcendental; maqashid
Abstract

The purpose of the study is to construct a model to measure the compliance of sharia hotels with sharia principles as a recommendation for authoritative institutions to issue sharia hotel operational permits. The research sites comprised Hotel Dafam Rohan Syariah Yogyakarta, Namira Syariah Hotel Yogyakarta, and Hotel Syariah Solo. Data were obtained by documentation, observation, interviews, and intuition. The informants consisted of the general manager, sharia supervisory board, chef manager, front desk, hotel guests, National Sharia Council-Indonesian Ulema Council members, and sharia experts. The research used a post-positive paradigm. The data were then analyzed employing the transcendental dialectics method, namely empirical data dialectically confirmed to Islamic law sources in the stages of data acquisition, content analysis, relevance analysis, correlation analysis, formulation of provisional conclusions, and triangulation to informants of National Sharia Council-Indonesian Ulema Council members and sharia experts. The parameters utilized were three levels of needs according to maqashid shariah, namely al-daruriyat, al-hajiyat, and al-tahsiniyat. The study resulted in a measurement model of compliance with sharia principles, divided into two groups: groups that met sharia requirements and did not meet sharia criteria. The group that met the sharia criteria was divided into three levels of service and facility quality, including good, very good, and excellent, based on three maqashid sharia parameters. This research implies that sharia hotels are not sufficiently classified based on conformity to sharia principles, but furthermore, sharia hotels must be classified based on the level of service quality and facilities provided.

Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
13 January 2022
ISBN
10.2991/aebmr.k.211225.040
ISSN
2352-5428
DOI
10.2991/aebmr.k.211225.040How to use a DOI?
Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

risenwbib
TY  - CONF
AU  - Ahim Abdurahim
AU  - Sigit Arie Wibowo
PY  - 2022
DA  - 2022/01/13
TI  - Model of Sharia Hotel Characteristics with Transcendental Dialectics Method to Create Yogyakarta Tourism Competitiveness
BT  - Proceedings of the International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021)
PB  - Atlantis Press
SP  - 290
EP  - 294
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211225.040
DO  - 10.2991/aebmr.k.211225.040
ID  - Abdurahim2022
ER  -