PENERAPAN METODE ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK KAMAR HOTEL ( Studi Kasus Pada Hotel Santika Premiere Bintaro )

QADZILLAH, MUTIA AFIAH (2020) PENERAPAN METODE ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK KAMAR HOTEL ( Studi Kasus Pada Hotel Santika Premiere Bintaro ). S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study is to analyze and determine the effect of the implementation of Activity Based Costing Method in the hospitality industry, especially in the calculation of cost of room. In conducting research at the Santika Premiere Bintaro Hotel, the author conducted a quantitative descriptive method. Data collection method used is a direct method, which is fieldwork with a visit to the company to obtain information through interview, observation, documentation and library research by collecting data based on the theory book. The results showed that the calculation of the cost of room using Activity Based Costing Method resulted in differences or nonconformities for each type of room. This is because the calculation method performed by the hotel does not include overhead and other indirect costs that contribute to the completion of the service. Keywords: Cost of Room, Activity Based Costing, Cost Driver Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh dari penerapan metode Activity Based Costing pada industri perhotelan khususnya dalam perhitungan harga pokok kamar. Dalam pelaksanaan penelitian pada Hotel Santika Premiere Bintaro, penulis melakukan metode deskriptif kuantitatif. Metode pengumpulan data yang digunakan adalah metode langsung, yaitu penelitian lapangan dengan melakukan kunjungan ke perusahaan untuk memperoleh informasi dengan wawancara, observasi, dokumentasi, serta penelitian kepustakaan dengan pengumpulan data berdasarkan buku-buku teori. Hasil penelitian menunjukan bahwa perhitungan harga pokok kamar menggunakan metode Activity Based Costing memberikan hasil selisih atau ketidaksesuain untuk setiap jenis kamar. Ini disebabkan karena pada metode perhitungan yang dilakukan oleh hotel tidak memasukkan biaya overhead serta biaya tidak langsung lainnya yang ikut menunjang penyelesaian jasa. Kata Kunci: Harga pokok kamar, Activity Based Costing, cost driver

Item Type: Thesis (S1-Sarjana)
Call Number: SE/32/19/448
NIM: 43215110590
Uncontrolled Keywords: Harga pokok kamar, Activity Based Costing, cost driver
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.42 Cost Accounting/Akuntansi Biaya
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.8 Accounting for Enterprises Enganged in Specific Kinds of Activities/Akuntansi Usaha yang Bergerak dalam Jenis Kegiatan Tertentu
900 Geography and History/Sejarah, Geografi dan Disiplin Ilmu yang Berkaitan > 910 Geography and Travel/Geografi dan Perjalanan > 910.1-910.9 Standard Subdivisions of Geography and Travel/Subdivisi Standar dari Geografi dan Perjalanan > 910.4 Accounts Travels/Kisah Perjalanan > 910.46 Hotels/Hotel, Motel
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 06 Jul 2020 06:39
Last Modified: 06 Jul 2020 06:39
URI: http://repository.mercubuana.ac.id/id/eprint/51216

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