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All Journal Manajemen Bisnis dan Keuangan Korporat
Lidia Marlina Mawikere
Sam Ratulangi University
Economics, Econometrics & Finance Social Sciences

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Analisis Cost-Volume-Profit untuk perencanaan laba pada hotel resort berokupansi rendah: Studi kasus pada Hotel ABC Imelda Rahel Agouw; Lidia Marlina Mawikere; Lady Diana Latjandu
Manajemen Bisnis dan Keuangan Korporat Vol. 4 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.522

Abstract

This study examines how Cost-Volume-Profit (CVP) analysis, particularly the Break-Even Point (BEP), can support profit planning in the Room Department of a resort hotel that budgets from historical trends rather than cost behavior. A descriptive-quantitative single-case design was applied to Hotel ABC (a pseudonym), a beach resort in Likupang, Indonesia, with four room types, for July 2026, a low-season month. Data came from hotel documentation and semi-structured interviews. Costs were classified as fixed or variable, and the weighted average contribution margin (WACM), BEP, margin of safety (MOS), and profit were computed using the sales mix. The hotel sold 188 room nights (3.99% occupancy) for Rp172,450,000. With fixed costs of Rp97,620,294 and a WACM of Rp591,862, BEP was 165 room nights (Rp151,295,225), giving an MOS of 12.27% and a Room Department profit of Rp13,649,706 after shared-cost allocation. A Rp15,000,000 profit target requires 191 room nights. The degree of operating leverage of 8.15 means that a 10% volume decline would remove about 82% of profit, while WACM and BEP do not depend on the variable-cost allocation base. Because the results cover one month, they should not be generalized to the full year.
Aspek keperilakuan dalam penganggaran pada tiga tahap proses: Studi kasus pada Hotel Green Forest Tomohon Putri Patricia Palar; Lidia Marlina Mawikere; Diana Nova Lintong
Manajemen Bisnis dan Keuangan Korporat Vol. 4 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.529

Abstract

This study analyzes how behavioral aspects are applied in the budgeting process at Hotel Green Forest Tomohon, since budget success depends on the individuals involved as well as on technical procedures. Behavioral aspects are examined across three stages: goal setting (goal congruence and participation), budget implementation (communication, cooperation, and coordination), and control and performance evaluation. A qualitative case-study design was used, with data collected through interviews, observation, and documentation. Data were analyzed using the interactive model of Miles et al. (data condensation, data display, and conclusion drawing and verification), and credibility was strengthened through source and technique triangulation and member checking. The findings show that goal congruence and employee participation were well implemented during planning: budget goals aligned with the hotel’s vision and targets, and employees could offer input. During implementation, inter-divisional cooperation and coordination functioned well, but budget communication was not fully optimal because of miscommunication and delayed information dissemination. In the control stage, the hotel monitored budget realization, verified transaction records, and conducted periodic evaluations. Overall, behavioral aspects support effective budget management, with budget communication as the main area for improvement. This study provides empirical evidence on behavioral budgeting in the hospitality sector.
Co-Authors Diana Nova Lintong Imelda Rahel Agouw Lady Diana Latjandu Putri Patricia Palar