Open AccessEvaluasi Penentuan Tarif Kamar Hotel Dengan Menerapkan Metode Activity Based Costing Pada Hotel Zenith Kendari
Author(s) -
Erwin Hadisantoso,
Ishak Awaluddin,
Mira Mira Nuka
Publication year - 2020
Publication title -
jurnal akuntansi dan keuangan/jurnal akuntansi dan keuangan
Language(s) - English
Resource type - Journals
eISSN - 2503-1635
pISSN - 2088-4656
DOI - 10.33772/jak-uho.v5i1.13405
Subject(s) - activity based costing , renting , data collection , suite , documentation , computer science , data set , database , operations research , operations management , business , mathematics , statistics , engineering , accounting , geography , civil engineering , operating system , archaeology
This study aims to determine how the calculation of the Activity Based Costing method in calculating Zenith Hotel room rental rates and to determine the calculation of hotel room rental rates with the Activity Based Costing method and the rates set by the company. The type of data in this research is quantitative data and qualitative data. Sources of data in this study are primary data and secondary data. Data collection techniques in this study were interviews and documentation. Analysis of the data used is descriptive analysis.The results of this study indicate that by using the Activity Based Costing method, it is known that the rates for Superior room types are Rp.220.854,00. For Deluxe rooms Rp.302.904,00. And for the Junior Suite Rp.422.904,00. There is a difference between calculating rates using the Activity Based Costing method and those determined by the company, namely the Activity Based Costing method gives a lower yield by the difference for the Superior room type of Rp.79,146.00, for the Deluxe room type of Rp.47,096.00 and for the junior suite Rp.127,146.00. In this study still has shortcomings in file retrieval because the hotel did not provide detailed cost details but only gave the overall results file. It is expected that further researchers should examine the place or company that can provide more detailed cost information.