Agustina, Diah (2017) Analisis Perbandingan Penentuan Harga Pokok Tarif Kamar Hotel Dengan Menggunakan Metode Sistem Akuntansi Biaya Tradisional Dan Activity Based Costing (ABC) System (Studi Pada Hotel UMM Inn). Sarjana thesis, Universitas Brawijaya.
Abstract
Pasar bebas membuat setiap perusahaan harus siap bersaing. Persaingan yang terjadi tidak hanya pada perusahaan dagang dan manufaktur saja, melainkan terjadi pada perusahaan jasa. Pada perusahaan jasa, Manajemen Hotel dituntut untuk dapat memberikan kepuasan kepada konsumen, dengan cara mengutamakan pelayanan, kenyamanan, dan kesesuaian harga yang dikenakan. Pengambilan keputusan yang tepat dalam penentuan tarif sewa kamar hotel merupakan cara perusahaan mencapai tujuannya. Aspek yang sangat penting dalam penentuan tarif sewa kamar hotel adalah harga pokok produksi. Ketidak akuratan dalam perhitungan harga pokok kamar dapat menyebabkan permasalahan, yaitu jika harga kamar terlalu rendah maka akan mempengaruhi pendapatan yang tidak sesuai dengan target perusahaan dan jika penetapan tarif kamar hotel kurang tepat, maka dapat mempengaruhi daya saing dengan hotel lain. Penelitian ini bertujuan untuk mengambarkan perbandingan penentuan harga pokok tarif kamar dengan menggunakan metode sistem akuntansi biaya tradisional dan activity based costing system. Jenis penelitian yang digunakan adalah penelitian deskriptif. Fokus penelitian ini adalah harga pokok kamar, aktivitas biaya dan cost driver. Analisis yang dilakukan yaitu melakukan perhitungan penetapan tarif harga pokok kamar dengan menggunakan metode activity based costing system. Hasil penelitian menunjukan adanya perbedaan antara metode akuntansi biaya tradisional dengan metode activity based costing system. Perbedaan tersebut dapat di lihat pada cost driver yang digunakan. Terdapat dua tipe kamar mempunyai harga pokok lebih kecil dibandingkan dengan metode activity based costing system dengan selisih pada tipe kamar Standard sebesar (Rp65.309,43), Superior Twin sebesar (Rp11.583,85) dan empat tipe kamar memiliki harga pokok yang lebih besar dari pada metode activity based costing system. Selisih untuk tipe kamar Superior Triple sebesar Rp2.256,71, Deluxe sebesar Rp67.658,91, tipe kamar sebesar Junior Suite Rp71.865,01 dan tipe kamar Suite sebesar Rp124.908,01. Berdasarkan penelitian yang dilakukan, maka manajemen Hotel UMM Inn dapat mempertimbangkan perhitungan harga pokok kamar dengan metode activity based costing, karena metode activity based costing dilakukan berdasarkan aktivitas-aktivitas yang digunakan dengan ini Metode activity based costing system ini dapat menghindari hasil informasi biaya yang kurang akurat.
English Abstract
Globalization makes every company must be ready to compete. Competition that occurs not only in trading and manufacturing companies, but rather occurs in service companies. At the service company, Hotel Management is required to be able to give satisfaction to the consumers, by giving priority to the service, comfort, and suitability of the price charged. Proper decision making in the determination of the hotel room rental rate is the way the company achieves its goals. A very important aspect in the determination of the hotel room rental rate is the cost of production. Inaccuracies in the calculation of the cost of the room can cause problems, if the room price is too low it will affect income that is not in accordance with the target company and if the setting of hotel room rate is less precise, it can affect competitiveness with other hotels. This study aims to illustrate the comparisons of cost determination of room rates using traditional cost accounting system and activity based costing system. The type of research used is descriptive research. The focus of this research is room cost, activity cost and cost driver. The analysis performed is to calculate the determination of the basic room price tariff by using activity based costing system. The result of research shows the difference between traditional cost accounting method and activity based costing system method. It can be seen that there are two types of rooms having lower cost than the activity based costing system with the difference in Standard room type (Rp65.309,43), Superior Twin (Rp11.583,85) and four types of rooms have a basic cost Which is greater than the activity based costing system method. The difference for Superior Triple room type is Rp2.256,71, Deluxe is Rp67.658,91, Room type is Junior Suite Rp71.865,01 and Suite room type is Rp124.908,01. Based on the research done, the management of Hotel UMM Inn can consider the calculation of the cost of the room with activity based costing method, because the activity based costing method is based on the activities used with this activity based costing system method can avoid the result of inaccurate cost information.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2017/806/051708493 |
| Uncontrolled Keywords: | biaya, harga pokok, cost driver. |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting > 657.42 Cost accounting |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Kustati |
| Date Deposited: | 09 Oct 2017 07:17 |
| Last Modified: | 06 Sep 2020 08:20 |
| URI: | http://repository.ub.ac.id/id/eprint/3441 |
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