Table A1.

Concept Descriptions and Participant Quotations.

Main Concept	Sub-Concept	Description	Participant quotation
Repercussions	Financial disruption	Crisis faced by the hotel industry	“This pandemic is worse than the financial crisis in 1998, The whole economy has stopped and hotel operations have halted because there are no guests and no revenue coming in. At least at that time the tourism industry (e.g., airlines, hotels, destinations) was only interrupted for two to three weeks and a few regions were still able to run their businesses.” (RA, Junior Manager, MNC)
	Low occupancy	Steep decline in hotel occupancy	“We are continuing to slide from 90 % average occupancy to about 20 %, then it falls to just 1–5%.” (PE, Owner/Senior Manager, Local)
Challenges	Cost restriction and reduction	Limiting and reducing the hotel’s expenditure	“First, we did not want to lay off our employees, but we had to reduce their take home pay…all job levels are impacted, starting from the senior management level, who received the highest cut (50–75 %), until the lowest position (e.g., admin), who received a cut (up to 50 %), but basically, they all received a salary reduction.” (YI, Middle Manager, Local)
	Duality in decision- making	Different viewpoints in pursuing a single-matter decision	“We have to be selective to make the decisions and we have to treat our properties differently (in each region).” (PD, Senior Manager, Local) “We (managers) wanted to close the hotel operations for the sake of safety and security, but our owner is unique. He prefers to run business as usual.” (ZR, Senior Manager, MNC)
	Trade-off in service	Balancing the ideal delivery of service with health and safety measures	“For instance, we wear masks and gloves to welcome our guests…not ideal but it is necessary, even our housekeeping employees wear personal protective equipment when making the beds.” (UB, Middle Manager, MNC)
	Brand management	Maintaining the hotel’s brand reputation and image	“We offered two of our properties to the government as quarantine hotels for doctors and medical officers. However, we had a debate about this beforehand since we don’t want this to backfire on us. There are two sides to this; one, we can generate revenue and increase our brand awareness to the public about our CSR [corporate social responsibility]. However, on the other side, we don’t want to degrade our brand because the public may think that it is not safe to stay in our property.” (PD, Senior Manager, Local)
Strategies	Increase health and safety measures	The enforcement of health and safety protocols within the hotel	“We control the health (and safety risk) of whoever comes to the property. We check everyone’s body temperature and track their trip history.” (ME, Middle Manager, MNC)
	Compromise the service	Adjusting the service level and delivery	“Our five-star restaurant is willing to go below our standard by selling our food online, offering a delivery service with a compromised price, quality, and selection of food (e.g., pizza and convenience healthy foods). This type of service is not our way, but we have to do it to survive. We have to lower our food inventory before it gets spoiled” (YD, Middle Manager, MNC)
	Package transformation	Altering current offers and creating new offers	“We have (created a new) package called WFH (work from the hotel). It is a relatively affordable room package that consists of staying for a minimum of one to two weeks, with Internet connection, and two to three meals per day included.” (WD, Senior Manager, MNC)
	Salary adjustment	Reducing salaries and creating salary schemes	“At the beginning, employees were not willing to have their salary reduced. They knew that our government stated that there should not be a salary deduction without consent from the employees and the owner, but our company still wants to do it anyway … Finally, after a long discussion, we came to an agreement that every employee has to have eight days of unpaid leave each month.” (YD, Middle Manager, MNC) “We have furloughed around 70 % of our employees; the rest are still working but with various salary schemes.” (YR, Middle Manager, Local)
	Contract re-negotiation	Re-negotiating contracts with third-party providers	“We re-negotiated our contracts with our vendors, for instance, our TV cable, computer software, and the Internet.” (YI, Middle Manager, Local)
	Encouraging multi-tasking	Motivating employees to work on different tasks that can be performed at the same time	“We are now requiring our employees to multi-task, this is not new…few hotels have done this before, particularly low budget hotels … First, we can save labor costs, and if another similar pandemic arises, we will not have to lay off many employees. Second, those employees, who have multiple skills, are diligent and the most reliable ones” (ZR, Senior Manager, MNC)
	New normal preparation	Adapting procedures and protocols to a new normal	“People who are financially strong might be the next in line for holidays. I am sure they would demand hygiene and sanitation highly.” (RI/Senior Manager/Local)