Haneda, Nivo (2018) Analisis Perhitungan Harga Pokok Sewa Kamar Dengan Activity Based Costing System (ABC SYSTEM) (Studi pada Guest House Hasanah Buring Kota Malang Tahun 2016). Sarjana thesis, Universitas Brawijaya.
Abstract
Penentuan harga pokok yang lebih akurat penting bagi manajemen sebagai dasar untuk pembuatan keputusan. Selama ini Hasanah Buring belum menggunakan metode khusus dalam menentukan tarif sewa kamar. Tarif sewa kamar tersebut ditentukan oleh owner dan manajer dengan melakukan perhitungan yang sederhana, namun cara tersebut dapat menghasilkan perhitungan yang terdistorsi. Salah satu metode yang dapat digunakan untuk menghitung harga pokok sewa kamar adalah dengan menggunakan Activity Based Costing System (ABC System), sehingga peneliti tertarik untuk mengangkat judul “Analisis Perhitungan Harga Pokok Sewa Kamar dengan Activity Based Costing System(ABC System).” Penelitian ini menggunakan metode deskriptif pendekatan studi kasus dengan dua rumusan masalah, yaitu (1) Bagaimana harga pokok sewa kamar menurut manajemen Hasanah Buring? (2) Bagaimana perhitungan harga pokok sewa kamar pada Hasanah Buring dengan menggunakan Activity Based Costing System (ABC System)?. Sumber data diperoleh dari data internal yaitu data keuangan yang diperoleh dari Hasanah Buring. Analisis data menggunakan 3 tahap yaitu (1) Perhitungan harga pokok sewa kamar pada Hasanah Buring; (2) Melakukan perhitungan harga pokok sewa kamar menggunakan metode ABC System; (3) Melakukan perbadingan antara perhitungan harga pokok sewa kamar yang saat ini digunakan oleh Hasanah Buring dengan perhitungan menggunakan metode ABC System.
English Abstract
More accurate determining of cost is important as a basis for decision-making. During this time Hasanah Buring isn’t use special method in determining the rate of rent room. Rate of rent room is determined by the owner and manager by doing simple calculations, that way can make distorted calculations. One method that can be used to calculate cost of the rent room is by using Activity Based Costing System, so that researchers interested in making the research under the title "Cost Calculation Analyzes of Rent Room with Activity Based Costing System” This research used descriptive method and case study approach with two research problems, they were How to cost of rent room by the management of Hasanah Buring? How to calculate cost of rent room in Hasanah Buring by using Activity Based Costing System? Data sources obtained from internal data, that was financial data of Hasanah Buring. Data analyzes used three stages: The calculation of the cost of rent room in Hasanah Buring; Calculating the cost of renti room by using the ABC System method; Conducting comparison between the calculation of the cost rent room currently used by Hasanah Buring and the calculation that used the ABC System method.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2018/90/051802805 |
| Uncontrolled Keywords: | Harga Pokok, ABC System, Sewa Kamar |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.8 Managemet of marketing > 658.81 Sales management |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Yusuf Dwi N. |
| Date Deposited: | 24 Apr 2018 02:06 |
| Last Modified: | 26 Oct 2021 06:18 |
| URI: | http://repository.ub.ac.id/id/eprint/9783 |
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