Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Jurnal Eksis
Retno Maninggar Jati
Politeknik Negeri Samarinda
Economics, Econometrics & Finance Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
ANALISIS PERHITUNGAN HARGA POKOK KAMAR HOTEL DENGAN MENGGUNAKAN METODE ACTIVITY BASED COSTING (ABC) (Studi Kasus: Swiss Belhotel Borneo Samarinda) Retno Maninggar Jati; Yulius Gessong Sampeallo; Yustika Nur Amalia
Jurnal Eksis Vol 15, No 2 (2019)
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Majority of hotels still use conventional methods in determining their costs. If the conventional accounting method is not changed, there will be a gap between the information needed by management to face competition between companies, because conventional accounting methods do not provide accurate information in its application. The purpose of this study is to get more accurate results from the activity based costing method in calculating costs regarding hotel room rates. The results showed that the calculation of hotel room rates using the cost-based activity method showed that the tarif was lower than the rate applied by the hotel in all types of rooms due to the overhead of each product. On activity-based costing, overhead costs for each product are charged to many cost drivers. Related to cost-based activities can allocate activity costs to each type of room at Swiss Belhotel Borneo according to the needs of each activity. Keywords: activity based costing, cost driver, Swiss Belhotel Borneo Samarinda
ANALISIS VARIANS BIAYA PRODUKSI AIR BERSIH PADA PDAM TIRTA KENCANA SAMARINDA TAHUN 2017-2018 Retno Maninggar Jati; Khairil Akbar; Diah Lika Ningtyas
Jurnal Eksis Vol 15, No 1 (2019)
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the amount of the difference between the budget for production costs and realization and to find out the causes of the difference in production costs in 2017-2018. The method used in this study is the variance in raw material costs, labor costs, and factory overhead costs. The results of the analysis in 2017-2018 are known to occur in the total beneficial difference in the cost of raw materials with the value of each year amounting to Rp 11,471,520,000.00 and Rp15,786,734,500.00. The total difference in direct labor costs has a beneficial difference in 2017-2018 of Rp 2,286,118,743.81 and Rp 1,624,088,292.00. Whereas for the total difference in factory overhead costs in 2017-2018, there was a favorable difference with the value of each year amounting to Rp 3,602,637,118.19, and Rp4,284,051,954.26. Keywords: Budget, Variance, Production.
Co-Authors Diah Lika Ningtyas Khairil Akbar yulius gessong sampeallo Yustika Nur Amalia