Analisis Penerapan Metode Activity Based Costing dalam Menentukan Harga Sewa Kamar Hotel

Abstract

Abstract.This study aims to find out how the application of hotel room rental prices by using activity based costing at de’Kayakini Bandung hotels. This study uses descriptive research methods. Descriptive research to determine the difference in activity based costing methods with traditional methods. In this study there is only one type of variable used, namely rent. The rental price is the amount of money that will be paid for something to be received, the rental price in this study is the selling price. The data sources used in this study are secondary data sources. Secondary data is obtained from Hotel De’Kayakini in the form of hotel cost reports. The results of the study show that from the calculation of the cost of rooms using the activity based costing method, the lower cost of goods is obtained compared to the traditional cost accounting method.Keywords. activity based costing; room rental prices AbstrakPenelitian ini bertujuan untuk untuk mengetahui bagaimana penerapan harga sewa kamar hotel dengan menggunakan activity based costing pada hotel de’Kayakini Bandung. Penelitian ini menggunakan metode penelitian deskriptif. Penelitian deskriptif untuk mengetahui perbedaan metode activity based costing dengan metode tradisional. Dalam penelitian ini terdapat hanya satu jenis variabel yang digunakan yaitu harga sewa. Harga sewa adalah sejumlah uang yang akan dibayarkan untuk sesuatu hal yang akan diterima, harga sewa dalam penelitian ini adalah harga jual. Sumber data yang digunakan dalam penelitian ini, merupakan sumber data sekunder. Data sekunder didapatkan dari Hotel De’Kayakini berupa laporan biaya hotel. Hasil penelitian menunjukkan bahwa dari perhitungan harga pokok kamar dengan menggunakan metode activity based costing diperoleh harga pokok yang lebih rendah dibandingkan dengan metode traditional cost accounting.Kata kunci. activity based costing; harga sewa kamar

Analysis Of Conventional Methods And Activity Based Costing (ABC) Methods In Determining Product Cost Unit In Bagoster Business Baubau City

“…Bank Sinar Harapan Bali Operational Headquarters" (Treanika, 2012), Ida Fauziah with the title "Activity Based Costing System as The Basis for Determining The Cost of Production" (Fauziyah, and Dzulkirom, 2014), Faizal Satria with the title "Analysis of Conventional Calculation Methods and Activity Based Costing Methods in Determining International Loading and Unloading Service Rates at The Terminal Kontainer PT Pelabuhan Indonesia III Semarang" (Desitama, and Poniman, 2015), Neni with the title "Analysis of Production Cost Determination with Activity Based Costing Approach at UD. Prima Bhakti Karawang" (Triana, and Fathurohman 2016), Educate with the title "Analysis of Unit Cost Calculation of Circumcision Services with Activity Based Costing Approach at Setia Budi Clinic Jambi" (Afrida, Pribadi, Marwati, 2013), Imam Mulyono with the title "Method of Calculating Unit Cost of Health Services Using Conventional Methods and Activity Based Costing" (Mulyono, 2017), Arofah Nur Sholihah with the title "Comparative Analysis of Hotel Room Costs Between Full Costing and Activity Based Costing" (Nurlaela, 2017), Fahmi Hikmah with the title "Analysis of Application of Activity Based Costing in Determining Hotel Room Rental Prices" (Faishal et al, 2018), Jasman with the title "Analysis of The Cost of Production of Haulmaster Fender Products Ordered by PT Vale Using The ABC Method" (Jasman, 2018), Lisa with the title "Analysis of Calculation of Cost of Production Using the Activity Based Costing Method as the Basis for Determining the Selling Price of Catfish Shredded" (Thulfadilla, 2021), and Yulia with the title " Activity Based Costing to Increase Company Profitability" (Audina, and Lestari, 2021).…”

The Journey of Managerial Accounting Research in Sinta 4-Indexed Journals

“…Second, most research on the CoGS was carried out in manufacturing companies. Only one article discusses the service sector (hotels) (Faishal et al, 2018). Third, in 2020, the publication of the topic of the CoGS will receive a more significant portion (5 journals) compared to previous years.…”

“…Research on Activity Based Costing (ABC) in Cluster 3 is even more numerous than human resources in Cluster 1. The linkage of the ABC topic with traditional costing or traditional cost accounting has six link strengths that were carried out in the 2016-2021 period (El Haqqi & Sukirno, 2018;Faishal et al, 2018;Farihah & Sari, 2016, p.;Kaukab, 2019;Pradipta, 2021). Meanwhile, ABC has four link strengths with the CoGS (Faishal et al, 2018;Kaukab, 2019;Pradipta, 2021;Rahmadani & Wawo, 2016).…”

“…The linkage of the ABC topic with traditional costing or traditional cost accounting has six link strengths that were carried out in the 2016-2021 period (El Haqqi & Sukirno, 2018;Faishal et al, 2018;Farihah & Sari, 2016, p.;Kaukab, 2019;Pradipta, 2021). Meanwhile, ABC has four link strengths with the CoGS (Faishal et al, 2018;Kaukab, 2019;Pradipta, 2021;Rahmadani & Wawo, 2016). Respectively, research on the CoGS was published in 14 journals, ABC in 9 journals, and research on human resources in 6 journals.…”

Analisis Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Dan Penentuan Harga Jual Dengan Pendekatan Cost Plus Pricing Sebagai Upaya Memperoleh Laba Optimal (Studi Kasus Pada Usaha Kripik Pisang Berkah Jaya Kelurahan Yosodadi, Metro Timur)

“…Perhitungan harga pokok produksi harus diperhitungkan dengan cara yang tepat. Damayanti (2017) menyatakan bahwa, metode penetapan biaya penuh (full costing) adalah cara penetapan harga pokok produksi dengan mempertimbangkan semua komponen biaya produksi. Biaya produksi mencakup biaya bahan baku (BBB), biaya tenaga kerja langsung (BTKL), biaya overhead pabrik variabel maupun biaya overhead pabrik tetap.…”