ANALISIS SISTEM ACTIVITY BASED COSTING DALAM PENENTUAN HARGA KAMAR PADA HOTEL XXX, (SEBUAH HOTEL BINTANG 5 DI BANDUNG)

SUWIJI, SRI (2018) ANALISIS SISTEM ACTIVITY BASED COSTING DALAM PENENTUAN HARGA KAMAR PADA HOTEL XXX, (SEBUAH HOTEL BINTANG 5 DI BANDUNG). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study is to find understanding on how the implementation of Activity Based Costing system in the context of determining the room rate at XXX hotel. During the research the researcher used qualitative descriptive in comparative way by revealing the undergone real experiences. Data collection was conducted through interview and observation that involved the researcher directly in the field where the research being conducted. The result of the study shows that there was variance or not in accordance both strategically and in the course of implementation when determining the cost of hotel room rate at hotel XXX. The variance of those room types as follow: Room Type-1 cost of room wass smaller by Rap. 119,117, Room type-2 cost of room was smaller by 174,789, Room type-3 cost of room was smaller by Rp. 177,024, Room type-4 cost of room was smaller by Rp. 119,928, Room type-4 cost of room was smaller by Rp. 1,467,281. The conclusions were the strategies for implementing Activity Based Costing system matched 3 out of 13 strategies being examined, it is 23% in line, and the 6 step by step in how the cost of room being calculated in average met only 33%. It would be better if hotel XXX offer respectfully Activity Based Costing system in order to get cost of room accurately by then will support the hotel to set the correct price that will benefit to the company Keywords: Implementation of Activity Based Costing system and its accordance Penelitian ini bertujuan untuk mengetahui bagaimana penerapan sitem Activity Based Costing dalam menentukan harga kamar hotel di hotel XXX. Dalam pelaksanaannya peneliti menggunakan metode kualitatif deskriftif dengan mengupas pengalaman nyata yang dialami. Pengumpulan data dilakukan dengan metode wawancara dan observasi dengan melibatkan peneliti secara langsung di lapangan. Hasil penelitian menujukan terjadinya selisih atau ketidaksesuaian baik dalam strategi maupun implementasi dalam penetapan harga pokok kamar di hotel XXX. Hail seluruh perhitungan terhadap 5 tipe kamar terdapat perbedaan sebagai berikut: Kamar tipe-1 harga pokok kamar lebih kecil sebesar Rp 119.117, Kamar tipe-2 harga pokok kamar lebih kecil sebesar Rp 174.789, Kamar tipe-3 harga pokok kamar lebih kecil sebesar Rp 177.024, Kamar tipe-4 harga pokok kamar lebih kecil sebesar Rp 119.928, Kamar tipe-5 harga pokok kamar lebih kecil sebesar Rp 1.467.281. Kesimpulan dari penelitian ini bahwa di hotel XXX dari 13 strategi dan proses penerapan sistem Activity Based Costing hanya 3 yang sesuai atau dengan tingkat kesesuaian sebesar 23%, dan pada detil 6 langkah-langkah dalam penghitungan harga pokok kamar tingkat kesesuaian hasil sebesar 33% Dengan hasil ini peneliti berkeyakinan akan lebih baik apabila hotel XXX mempersembahkan sistem Activity Based Costing tersebut sebagai alat bantu dalam menghitung harga pokok kamar untuk memperoleh harga pokok kamar yang lebih akurat dan relevan untuk mendukung proses penentuan harga kamar yang lebih tepat sehingga lebih menguntungkan hotel atau perusahaan Kata kunci: Penerapan sistem Activity Based Costing dan kesesuaiannya

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