QADZILLAH, MUTIA AFIAH (2019) PENERAPAN METODE ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK KAMAR HOTEL ( Studi Kasus Pada Hotel Santika Premiere Bintaro ). S1 thesis, Universitas Mercu Buana.
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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
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