Cindrawati, SeptyaDewi (2013) Penerapan Activity Based Costing System Sebagai Dasar Menentukan Harga Pokok Kamar Hotel (Studi Kasus Pada Hotel Pelangi Malang Periode 2012. Sarjana thesis, Universitas Brawijaya.
Abstract
Tujuan Dari Penelitian Ini Adalah Untuk Menambah Pengetahuan Tentang Penentuan Harga Pokok Kamar Dengan Menggunakan Activity Based Costing, Dapat Dijadikan Sebagai Acuan Dalam Menetapkan Harga Pokok Kamar Pada Hotel Pelangi Malang Dan Sebagai Alat Pembanding Dengan Harga Pokok Kamar Yang Ditetapkan Selama Ini, Serta Menjadi Salah Satu Masukan Yang Memberikan Informasi Mengenai Activity Based Costing Terutama Dalam Penerapannya Pada Sebuah Hotel Yang Orientasi Utamanya Adalah Pelayanan Masyarakat. Penelitian Ini Dilaksanakan Pada Hotel Pelangi Malang Yang Terletak Di Jalan Merdeka Selatan No. 3 Malang Metode Analisis Yang Digunakan Adalah Dengan Menggunakan Metode Deskriptif Yaitu Analisis Harga Pokok Hotel Saat Ini, Menetapkan Metode Biaya Berdasarkan Activity Based Costing , Kemudian Membandingkan Harga Pokok Kamar Hototel Berdasarkan Activity Based Costing Dengan Realisasinya. Hasil Penelitian Menunjukkan Bahwa Dari Perhitungan Harga Pokok Kamar Hotel Dengan Menggunakan Activity Based Costing , Apabila Dibandingkan Dengan Harga Pokok Kamar Yang Digunakan Oleh Hotel Maka Activity Based Costing Memberikan Hasil Yang Lebih Besar Untuk Tipe Kamar Suite Room Sebesar Rp. 102.617,53 Dan Memberikan Hasil Yang Lebih Kecil Untuk Executive Deluxe Room Sebesar Rp. 74.758,89, Superior Room Rp. 65.387,06, Dan Standart Room Rp. 39.925,99. Hal Ini Disebabkan Karena Pembebanan Biaya Overhead Pada Masingmasing Produk. Pada Activity Based Costing , Biaya Overhead Pada Masing-Masing Produk Dibebankan Pada Banyak Cost Driver . Sehingga Dalam Activity Based Costing , Telah Mampu Mengalokasikan Biaya Aktivitas Kesetiap Kamar Secara Tepat Berdasarkan Konsumsi Masing-Masing Aktivitas. Dari Kesimpulan Yang Ada Peneliti Memberikan Saran Agar Hotel Pelangi Malang Segera Menerapkan Activity Based Costing System Sebagai Dasar Menentukan Harga Pokok Kamar, Agar Pihak Manajemen Tidak Salah Dalam Pengambilan Keputusan Dalam Menentukan Harga Pokok Sewa Kamar
English Abstract
The Purpose Of This Research Is To Increase Knowledge About Determining The Room Cost By Using Activity Based Costing, Can Be Used As A Reference In Determining The Rooms Cost At Hotel Pelangi Malang And As A Tool Of Comparison With The Room Cost That Assigned For This, As Well As Being One Of The Inputs Which Provides Information On Activity Based Costing Especially In Its Application To A Hotel Whose The Main Orientation Is Community Service. This Research Was Conducted In Pelangi Hotel That Located At Jalan Merdeka Selatan No. 3 Malang. The Analytical Method Use A Descriptive Method Is Cost Analysis Of The Current Hotel, Set The Cost Method Based On Activity Based Costing, Then Compare The Hotel Rooms Cost Based On Activity Based Costing With The Realization. The Results Showed That The Calculation Of The Hotel Room Cost Using By Activity Based Costing, When Compared With The Cost Of Hotel Rooms Used By The Activity Based Costing Provides Greater Results For Room Type Suite Room Is Rp. 147,312.53 And Standard Room At Rp. 28804.97 While To Executive Deluxe Room Rp. 22065.89 And Superior Room Rp. 3374.57 Gives Smaller Results.. This Is Cause The Overhead Cost On Each Product. On Activity Based Costing, Overhead Costs For Each Product Are Charged A Lot Of Cost Drivers. So That The Activity Based Costing, Activity Has Been Able To Allocate Costs Appropriately To Each Room Based On The Consumption Of Each Activity. From The Conclusion, Researcher Give Suggestion Pelangi Hotel Malang Immediately To Execute The Activity Based Costing System As The Basis For Determining The Room Cost, So That No One In Management Decision-Making In Determining The Room Rental Cost Due By Applying Activity-Based Costing System Companies Can Gain Greater Benefits Than Applying Traditional Accounting Method
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2013/552/051400245 |
| Subjects: | 600 Technology (Applied sciences) > 658 General management |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 21 Jan 2014 14:36 |
| Last Modified: | 22 Oct 2021 02:38 |
| URI: | http://repository.ub.ac.id/id/eprint/116094 |
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