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All Journal Journal of Research and Technology CAPITAL: JURNAL EKONOMI DAN MANAJEMEN Majalah Ekonomi International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of Economics, Business, and Government Challenges Unri Conference Series: Community Engagement Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Pendidikan dan Pembelajaran Indonesia (JPPI) GREENOMIKA Journal of Economics Development Issues JFAS : Journal of Finance and Accounting Studies EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat
Widiar Onny Kurniawan
Universitas PGRI Adi Buana
Religion Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Journal : Journal of Economics Development Issues

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Penerapan Metode Abc (Activity Based Costing) Dalam Menentukan Harga Jual Kamar Hotel “X” ( Studi Pada Salah Satu Hotel Berbintang Di Surabaya ) Widiar Onny Kurniawan
Journal of Economics Development Issues Vol 2 No 02 (2019): Journal of Economics Development Issues
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.006 KB) | DOI: 10.33005/jedi.v2i02.35

Abstract

Increasing competition in the hospitality industry, making hotels should increase the advantage in competing. An important part of improving the competitive advantage of hotels is to set, measure and allocate accurately the costs to be efficient. Cost efficient will help managers to make decisions so as to increase the occupancy rate of hotels that ultimately impact on profit. Researchers conducted research on the Hotel "X" located in the city of Surabaya where this hotel is one of the oldest four-star hotel in the city of Surabaya. Determination of the cost as the cost of room rental at Hotel "X" is still using the traditional method of the cost of renting each room on the same "X" Hotel. The purpose of this study is to know the application of Activity Based Costing (ABC) method in the calculation of service fee and the determination of the hotel room rental price "X". The technique of data analysis performed is to analyze the traditional method that is being used by Hotel "X" and compare with ABC method. The results of this study is the calculation of the cost of room rental using ABC method is more accurate when compared with traditional methods. Hotel "X" should consider undercost in the cost of room rental so that the hotel does not suffer long-term losses resulting in earnings.
Co-Authors Afkar, Taudlikhul Agustin, Fannisa Putri Ahmad Ahsanul Wafiq Akhamd Qomaru Zaman Akhamd Qomaru Zaman Alviansyah, Redondo Amelia Widya Hanindita Amelia Widya Hanindita Ardhiani, Mutiara Rachma Aristha Purwanthari sawitri Astutik, Erna Puji Bambang D.W Bambang Dwi Waryanto Bayu Rama Laksono Bisma Arianto Ch. Menuk Sri Handayani Danisa Firda Kusuma Wardani Didik Subijantoro Estiasih, Soffia Pudji Fachrudy Asj'ari Fachrudy Asj'ari Fachrudy Asj’ari Faradillah Septianti Fauziyah Fauziyah Fauziyah Fauziyah Ferara, Wanudya Ajeng Ferara, Wanudya Ajeng Ferry Hariawan Ferry Hariawan Firdausia, Yuli Kurnia Gani Putra Fiantono Gintan Regita Maharani Gintan Regita Maharani Gusti Dian Prayogi Hariawan, Ferry irianto, apri Istikhoroh, Siti Kafidin Muzakki Latif , Nashrudin Latif, Nashrudin Liviana Dwi Rahmadhani M. Athohillah M. Athoillah M. Nushron Ali Mukhtar Muhammad Athoillah, Muhammad Muhammad Habibie Al Hamzah Munir Rachman Nanda Kirana Nanda Kirana Nashrudin Latif Nur Rohmah Nur Rohmah Nurdina Nurdina Putri, Chika Aulia Putri, Chika Aulia Ria Dini Apriliasari Rosmiati Rosmiati RR. Ella Evrita Hestiandari Saidon, Intan Marzita Saidon, Intan Marzita Samsul Khabib Samsul Khabib Saputri, Adheriana Wida Saputri, Adheriana Wida Satianingsih, Rarasaning Sigit Prihanto Utomo Subakir Subakir Suhardiyah, Martha Suharyanto Suharyanto Sukandani, Yuni Sutama Wisnu Dyatmika Tarisya Maulidya Wati TAUDLIKHUL AFKAR Tony Susilo Wibowo Ulfa Puspa Wanti Widodo untung lasiyono Utomo, Sigit Prihanto Waqiah Nilam Wardani