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Sitepu, Andres Putranta
Prodi Akuntansi, STIE Pembangunan Tanjungpinang
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Determination of Hotel Room Rental Rates during Low Season with the Break-Even Point Analysis Method at Aston Hotels International Rachmad Chartady; Salihi Salihi; Andres Putranta Sitepu; Bambang Sambodo
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2614

Abstract

This study aims to determine how much room rental rates at Aston Hotel Tanjungpinang during the low season in 2020 using the break-even point analysis method so that the company can increase the room occupancy rate during the low season and not experience business losses, the researcher determines the research subject where the selected resource persons are. have competence and in accordance with data needs, while the sampling technique used is purposive sampling. This research is a qualitative research, the types of data used in this study are secondary data and primary data, while the data collection techniques are obtained through observation, interviews and literature study.Break even point is a condition which indicates that the amount of revenue received by the company (total revenue) is equal to the amount of costs incurred by the company. To achieve a break-even point analysis, the minimum occupancy should reach 81.93% per month, the results calculation of the break-even point analysis or break event point rental rates for room rates with studio type of IDR 403,966, - then for the superior room type of IDR 449,179, -, deluxe room type of IDR 463,694-, the premier deluxe room type is IDR 566,727, - while the junior suite is IDR 566,727, - and the president suite of IDR 750,087, -
Co-Authors Agnes Edelia Safha Putri Anugerah Ridho As Sahara, Masyitah Aulia Dewi Gizta Boyke Aldi Satria Budi Zulfachri Chandra Saputra, Novi Charly Marlinda Chartady, Rachmad Erieska Putri Evyana Putri Sulfat Finalesvita Br. Nasution Fiona Fiona Firman Ardiansyah Friassantano, Risgar Galuh Maulida Rini Hardiansyah, Ricky Hasnarika, Hasnarika Irvan Maulana Josephine Adrianata Juhli Edi Suranta Simanjuntak Lora Fegy Harahap Maryati Maryati Masyitah As Sahara Mayang Lestari Muhammad Fachri Riauan Muhammad Isa Alamsyahbana Muhammad Rizki Nasution, Finalesvita Br. Natasya Sarasafika Novi Chandra Saputra Nur Afni Wahyuni Nurfitri Zulaika Nurlela Sari Okky Ariandy Oktavianka, Fanny Pardede, Ranat Mulia Ramadhona, Herpandi, Salihi Salihi Salihi, Salihi Sambodo, Bambang Satria, Hendy Sri Kurnia Sri Kurnia Sry Yuliany Sudirman Sudirman Tertia Theola Tommy Munaf Utami, Ranti Waode Irnovadila Wijaya, Wirna Wira, Novento Yanto, Meidi Yulia Wilujeng