Correspondence to : nurselafiea@gmail.com Received:June, 12, 2020 Accepted: June, 21, 2020 Published:June, 30, 2020 JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Vol 23, No 2, pp.42-49 Published online in http://jos.unsoed.ac.id/index.php/jame ISSN: 1410-9336 / E-ISSN: 2620-8482 INTRODUCTION The current economic situation has a characteristic that is high volatility, and causes uncertainty in the situation and strategies for business people due to rapid changes in trends, accelerated technological development, and tight regulation. (Brown, Hatiwanger and Lane, 2006). In the business world, the current situation or phenomenon is known as VUCA. VUCA is an abbreviation of Volatility, Uncertainty, Complexity, Ambiguity. This phenomenon confirms that in this era, uncertainty is a problem that must be faced and handled by implementing certain strategies. Companies begin competing to find the right approach or strategy in accordance with this phenomenon in order to minimize its impact (Santoso, 2018). Company operations can be affected by this phenomenona, so companies can continue to operate and survive in business competition by determine the right strategy. This step is useful to help companies to be ready to face various situations that will occur. The management can be in the form of implementing strategies in the search for human resources to be employed (Santoso, 2018).The approach that is suitable for facing the era of high volatility is a bottom-up approach. The bottom-up approach makes a proactive employee as key of business competition. The bottom-up approach takes several forms, one of which is job crafting. Job Crafting is a mechanism for employees to foster positive thoughts from the meaning and identity of their work. The essence of job crafting is the desire of employees to find and build positive self-identity within the company (Dutton, Roberts & Bednar, 2010). Trims, Bakker and Derks (2012) use the JD-R (Job Demands-Resources) concept to study job crafting. In this concept job crafting is defined as proactive employee efforts to balance job demands and job resources that are tailored to their preferences or abilities and needs of employees.Job crafting is assumed that have a positive relationship with job performance. The allegation arises because employees who make certain changes or make adjustments to aspects of the job with aspects in him will cause employees to be more meaningful to their work. In addition, job crafting by employees will have an impact on reducing job burnout. In addition, to deal with the VUCA phenomenon, perceived organizational support also plays an important role in creating well-being for their employees. According to Hur, et al (2013) perceived organizational support (POS) plays a contingent role in determining employee attitudes and behavior. When employees understand organizational support, it can strengthen their cognitive and emotional evaluation of their work. Based on The Phenomenon of Job Crafting in Hospitality Industry Fiea Nursela Pusponegoro1, Ade Irma Anggraeni2, Dwita Darmawati3 1,2,3Faculty of Economics and Business, Jenderal Soedirman University, Purwokerto, Indonesia Abstract This study aims to determine the effect of Job Burnout in the relationship between job crafting, perceived organizational support and job performance. This research was conducted by involving 282 Hotel’s frontliners in Purwokerto Banyumas. SEM analisys was carried out to test the hypothesis. According to the data accomplished in the research, it was found out that: (1) The Respondents showed that they did Job Crafting during their works and it made the job performance's level increased. The relationship of the Job Crafting and Job performance was positively significant because the value of C.R is greater than the value of the t table, C.R> t table (2.333> 1.960). (2) Meanwhile, the Job Burnout in this study mediates the relationship between POS and job performance. This fact was proven by the value of the t value that was higher than the t table, it was 2.148 > 1,960 by using  = 0,05. After all, it can be summed up that Job Burnout mediates the effect between POS and job performance. Keywords Job Crafting, Job Burnout, Perceived Organizational Support, Job Performance JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI , Vol. 23., No. 02, Year 2020, pp.42-49 the principle of reciprocity, employees with POS not only help coworkers, but also increase their own job satisfaction and organizational commitment, while reducing resignations and absenteeism, thus stimulating employee job performance (Rhoades and Eisenberger, 2002; Aselage and Eisenberger, 2003). According to Riggel, et al(2009), the high perceived organizational support (POS) will negatively affect job burnout. This study will focus on frontline employees from the hospitality industry. Frontliner is a job category in a company, usually banking and other services. In general, front liners are tasked with serving customers directly. Therefore employees who work in the frontline category have important functions and roles in the operation of a hotel due to the intense interaction that occurs. Difficult work is a problem for employees, but even difficult hotel guests can complicate the work. Frontline positions in hotels can create excessive workloads and cause stress to the work, and then will also result in Job Burnout (Karatepe et al., 2012). Therefore reducing Job Burnout and increasing Job Performance for employees is crucial or important for the hotel industry. LITERATURE REVIEW AND HYPOTHESES Job Crafting Job crafting is a proactive process of employees in an effort to change mental boundaries to define the physical, emotional, cognitive, and relational scope of a job (Wrzesniewski and Dutton, 2001). In line with the research, Tims, et al (2012) and Kanten (2014) see job crafting in the perspective of work behavior that is proactive and emphasizes the efforts of employees in making adjustments to work components in such a way as to be more aligned with their needs, skills and their preferences. This proactive work behavior can be seen from the existence of employee initiatives in the form of activeness and independence in the management of work even to the extent that it actually exceeds what is needed (Frese, et al, 1996). Perceived Organizational Support Perceived Organizational Support (POS) is the employee's perception of how organizations value their contributions and care about their well-being (Eisenberger: Paille, Bourdeau, & Galois, 2010). Treatment carried out by the organization is made as a stimulus that is captured by employees which is interpreted as a perception of the support of the organization (Eisenberger, Huntington, Hutchison, & Sowa, 1986). POS is organizational support that convinces someone that the workplace organization has valued its contribution and cares for its well- being (Rhoades & Eisenberger, 2002). perceived organizational support is an organization's support that is valued globally by employees funding the extent to which the organization values contributions, pays attention to welfare, hears complaints, pays attention to life and considers the objectives to be achieved and can be trusted to treat employees fairly formed based on employee experience of organizational policies and procedures, interactions with organizational agents and assessments of the organization's concern for welfare. Job Performance Performance can be interpreted as a person's skill level in carrying out tasks that are part of his work (Byars & Rue, 1985). This shows how far the individual is able to meet the provisions in his work. Performance is defined as behavior or action that is relevant to the goals of the organization to be achieved (McCloy, Campbell & Cudeck in Mukti: 2009).Job performance relates to the act of doing a job. Job performance is a means to reach a goal or set of goals within a job, role, or organization (Campbell, 1990), but not the actual consequences of the acts performed within a job. Campbell (1990) affirms that job performance is not a single action but rather a “complex activity”. Performance in a job is strictly a behavior and a separate entity from the outcomes of a particular job which relate to success and productivity. Job performance is defined as the total expected value to the organization of the discrete behavioral episodes that an individual carries out over a standard period of time. Job Crafting and Job Performance Job crafting can change the meaning of a job by changing tasks and relationships so that employees can redesign work goals in a broader context (Wrzesniewski and Dutton, JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI , Vol. 23., No. 02, Year 2020, pp.42-49 2001). Based on the Job Demands-Resources (JD-R) model, the motivational process explains that job resources have motivational potential. Employees who have work resources will mobilize these resources to get more other resources. One aspect of job crafting that distinguishes construction from being related is the fact that job crafting includes not only the limits of physical tasks and the limits of work, but also the cognitive meaning of the task and work more generally. The job crafting process has deep consequences for individuals. Job crafting changes the meaning of work changing tasks and relationships in the workplace in a way that allows people to reframe their work goals in broader terms (Wrzesniewski & Dutton, 2001). Tims et al. (2012) found that crafting job resources was positively correlated with peer- rated performance. Job crafting may be positively related to performance, possibly because employees craft their work environment such that it provides them with the resources needed to perform their job tasks. Given that job resources are functional tools with which work goals can be achieved (Demerouti et al., 2001), a positive relationship between resources and performance would be assumed. Thus, the first proposed hypothesis is: H1. Job Crafting has a positive effect on Job Performance. POS and Job Performance Employees with a sense of POS feel that in circumstances where they need work or life support, the organization is willing to lend a helping hand; employees personally feel respected, cared for, and recognized, and in turn display increased cooperation, identification, diligent performance, appreciation, and reciprocity among workers. Based on the principle of reciprocity, employees with POS notonly help coworkers, but also increase their own job satisfaction and organizational commitment, while reducing resignations and absenteeism, thus stimulating employee job performance (Rhoadesand Eisenberger,2002;Aselage and Eisenberger,2003). Lynchetal (1999) state that job performance and POS have a significant relationship. Thus, the second proposed hypothesis is: H2. Perceived Organizational Support has a positive effect on Job Performance. Mediating role Job Burnout The concept of burnout was first introduced in 1974 by a clinical psychologist named Herbert Freudenberger. The researchers defined burnout as a condition of extreme stress and fatigue experienced by volunteers at the free clinic in New York managed by Herbert (Lailani et al., 2005). Then in 1981, Maslach and Jackson explained the concept of burnout. The definition of job burnout according to them is the negative psychological experience felt by individuals as a result or consequence of prolonged work stress. Leats and Stolar in (Lailani et al., 2005) define burnout as emotional and mental fatigue caused by situations that are full of involvement and stressful demands, which are combined with high expectations for achieving good performance. Based on the JD-R Model, individuals who increase their work resources will result in more involvement in their work and show lower burnout rates (Bakker and Demerouti, 2016). Tim et al. (2013) found that job crafting can reduce the level of burnout caused by work demands and job resources. Furthermore, when employees increase their work resources, they can provide better performance. Individuals who do job crafting can increase their resources, prevent erosion or the lack of available work resources, which can result in lower levels of fatigue. Based on perspective of COR theory, individuals actively invest in resources for protection against situational demands or negative experiences (Hobfoll, 2002). Hence, the individual resourcefulness of job crafting will decrease burnout through the coping mechanism of balancing job demands and resources. Recent evidences also indicate that job crafting improves task performance through reducing exhaustion of employees (Demerouti et al., 2015; Petrou et al., 2015). Therefore job crafting is negatively related to job burnout. Job crafting will be instrument in improving job performance by proactively coping burnout. Thus, the third and fourth proposed hypothesis are: H3. Job Crafting has a negative effect on Job Burnout. JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI , Vol. 23., No. 02, Year 2020, pp.42-49 H4. Job Burnout will mediate the relationship between Job Crafting and Job Performance. Work-related burnout and low POS have many of the same behavioural consequences and it is the relationship between these two phenomena that the current research aimed to explore. According to Tabacchi et al. (1990), high levels of POS, mainly the aspects relating to supervisory support, function as a crucial antecedent to the prevention of burnout. For instance, Bakker, Demerouti and Verbeke (2004) found that burnout fully mediates the effects of job resources (or lack of resources) on job performance, and Schaufeli and Bakker (2004) showed that burnout fully mediates the effects of both job demands and job resources on turnover intentions. Thus, the fifth and sixth proposed hypothesis is: H5. Perceived Organizational Support has a negative effect on Job Burnout. H6. Job Burnout will mediate the relationship between POS and Job Performance. RESEARCH METHODS Sampling The data was collected from employees at hotel (3 and 4 stars) in Purwokerto, Banyumas. Questionnaire were given frontliner employees in this area include front office, food and beverage (waiter and cashier) and house keeping. Human resource managers returned the completed questionnaires directly to the researcher. Out of 282 distributed questionnaire, 282 usable rensponses were collected and representing a respone rate of 100%. Measures Each variable was measure with a previously developed scale. Job crafting was measured using 12 items proposed by Leana et al. (2009) while individual crafting and collaborative crafting were each measured with six items. Individual crafting was measured with item such as, “Introduced new approaches on your own to improve your work”. Collaborative crafting was measured with item such as, “work together with your cowokers to introduce new approaches to improve your work”. POS was measured by 5 instruments used by researchers Einsenberger et al.,1997), including “my organization cares about my opinion” and “my organization takes pride in my accomplishments at work”. Job performance in this study was measured by 5 instruments used by researchers Williams and Anderson (1991), including “I adequately complete assigned duties” and “i fail to perfome essential duties”. Job Burnout in this study was defined as physical and emotional exhaustion from employees due to prolonged work stress. The measurement of this variable uses MBI (Maslach et al, 1996) consisting of 15 instrument items divided into three dimensions, namely emotional exhaustion with 5 instrument items, depersonalization with 4 instrument items, and reduced personal accomplishment with 6 instrument items. Some item include “I feel emotionally drained from my work” and “I feel exhilarated after working closely with my recipients”. The MBI is an indicator commonly used to measure job burnout and has been validated by researchers Prentice et al, (2013). All constrcts were measured using five- point likert scale ranging from “strongly disagree” to “strongly agree”. Question relating to demographic data such as gender, age, last education, work period amnd position were also included in questionnaire. RESULTS AND DISCUSSION Sample Characteristic the valid sample of 282 questionnaire revealed that 49% of the hotel employees were male (n=137) and 51% were female (n=145). Their ages ranged from 19 to 51 years and their work period range from 1- 15years and their last education 37% was graduated from senior high school or vocational (n=102), 27% was D1 (n=77), 31% was D3 (n=88) and 5% was S1 (n=15) Psychometric properties of the measure Confirmatory analysis is intended to identify the feasibility of each indicator for Structural Equation Modeling (SEM) analysis. The measurement model for confirmatory factor analysis includes all research indicators. This can be seen from the estimate value for each indicator, if the results are significant (P < 0.05), then the indicator can support the factors / variables. The results of JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI , Vol. 23., No. 02, Year 2020, pp.42-49 this analysis can be seen in the following Table 1. ------------------------------------------ Table 1. Regression Weight Confirmatory Analysis Validity Test consists of two types, namely convergent validity (is the result of factor loading, composite reliability, AVE) and discriminant validity (is the result of a comparison between the square root values of AVE with correlations between constructs). Based on factor loading value of all indicators, which is owned by each latent variable is very good because it has a factor loading value of ≥ 0.70. So, all latent variables are considered suitable for use in the model. Furthermore AVE value is used to assess the feasibility of discriminant validity. Discriminant validity test is used to measure a construct different from other constructs. The way to test it is to compare the square root values of average variance extracted (AVE) with correlations between composites (constructs). Table 2. Discriminant Validity Test Results. Based on table 3. it can be concluded that AVE constructs job crafting (0.740), perceived organizational support (0.709), job burnout (0.676), and job performance (0.744). This shows that all AVE values for each variable are greater than the square correlation between constructs (good convergent validity requirements). Test Of Hypothesis To find out the effect of job crafting and perceived organizational support on job burnout, and the effect of job crafting and perceived organizational support on job performance is done using structural equation modeling analysis, the results of structural equation modeling analysis can be seen in the following table: Table 3. Standardized Regression Weight C.R t table Job Performa nce <-- - Job Crafti ng 2,331 1,960 Positif Significa nt Job Performa nce <-- - POS 2,400 1,960 Positif Significa nt Job Burnout <-- - Job Crafti ng -2,008 1,960 Negatif Significa nt Job Burnout <-- - POS -4,068 1,960 Negatif Significa nt From the table 4. Displays result that H1. Job crafting was positively related to job performance with t table, C.R> t table (2.333> 1.960). H2. Pos was positively related to job performance with t table, C.R> t table (2,400> 1,960). H3. Job crafting was negatively related to job burnout with C.R> t table (-2.008> -1,960) and H5. POS was negatively related to job burnout with t table, C.R> t table (-4.068> -1.960) To verify the mediating role of job burnout was carried out using the Sobel test. Sobel test results can be seen in the following table: Table 4. Mediation Testing Results Variabel t value t table Description Job crafting POS 1,586 2,193 1,960 1,960 Not Mediate Mediate From these results it can be seen that the calculated t value < t table, it can be concluded that the job burnout variable does not mediate the relationship between job crafting and job performance, so H4 which states that job burnout will mediate the relationship between job crafting and job performance is rejected . job burnout variable mediates the relationship between perceived organizational support and job performance, so H6. which states that job burnout will mediate the relationship between POS and job performance is accepted. CONCLUSION Estima te S.E. C.R. P Job_Burnout <--- Job_Craftin g -,104 ,052 - 2,008 0,045 Job_Burnout <--- POS -,203 ,050 - 4,068 0,000 Job_Performan ce <--- Job_Burno ut -,245 ,094 - 2,618 0,009 Job_Performan ce <--- Job_Craftin g ,181 ,078 2,331 0,020 Job_Performan ce <--- POS ,180 ,075 2,400 0,016 Job Crafting POS Job Burnout Job Perfor mance Job Crafting 0,740 POS 0,003 0,709 Job Burnout 0,018 0,068 0,676 Job Performanc e 0,030 0,042 0,051 0,744 JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI , Vol. 23., No. 02, Year 2020, pp.42-49 This study examined the relationship between job crafting, POS, and job performance in hospitality industry, specially considering mediating role of job burnout. Findings support Job crafting has a significant positive effect on job performance; POS has a significant positive effect on job performance; Job crafting has a significant negative effect on job burnout; POS has a significant negative effect on job burnout; Job burnout does not mediate the relationship between job crafting and job performance; and Job burnout mediates the relationship between POS and Job performance. There are several theoretical implications in this study. First this study contributed to the development of literature on job crafting by measuring the relationship between job crafting and POS with job performance in the context of the hospitality industry. Second, this study also included the job burnout variable as a mediating relationship. The results of this study can be seen that job burnout is a mediator in the relationship between POS and Job Performance. Based on JD-R theory (Bakker and Demerouti, 2016) and COR theory (Hobfoll, 1989), the results of this study are in line with these two theories. The findings in this study contribute to the development and strengthening of knowledge by revealing the role of job burnout variables in the relationship between job crafting, POS and employee job performance. Thus, this study shows that job burnout is a mediating variable or can be said as a bridge that is quite important and will determine how the influence of POS on job performance. Result in goodness of fit index in this research determain has several marginal evaluation model. The result of probability value is 0,000 so the model is marginally. This indicates that there is no significant difference between the data covarience matrix and estimated covariance matrix. The result of GFI and AGFI also show marginally evaluation model because the result is less than ≥0.90. 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