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JEMMY POANDY
Politeknik Saint Paul Sorong
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Analisis Penerapan Activity Based Costing System Dalam Menentukan Harga Pokok Kamar Pada The Belagri Hotel and Convention Sorong JEMMY POANDY
Jurnal Pitis AKP Vol 1 No 1 (2017): Jurnal Pitis AKP (JPA) - July 2017
Publisher : LPPM Politeknik Saint Paul Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (68.783 KB) | DOI: 10.32531/jakp.v1i1.43

Abstract

The Belagri Hotel and Convention Sorong merupakan perusahaan jasa yang bergerakdibidang penyediaan jasa penginapan, makan dan minum serta fasilitas lain. Perusahaanmenerapkan sistem Activity Based Costing adalah metode penentuan harga yang menelusur biaya ke aktivitas, kemudian ke produk. Metode Activity Based Costing dinilai lebih akurat dalam membebankan biaya overhead kepada produk karena menggunakan lebih dari satu cost driver. Sehingga biaya overhead yang dialokasikan akan lebih proporsional. Tetapi dalam penerapan Activity Based Costing System (ABC) pada perusahaan ada beberapa biaya yang dapat menimbulkan aktivitas tidak dimasukkan dalam penentuan harga pokok produksi kamar. Hasil penelitian menunjukkan terdapat selisih harga yang lebih tinggi dari penetapan harga manajemen hotel dengan hasil perhitungan yaitu, untuk kamar Superior sebesar Rp 7.894, untuk kamar Deluxe sebesar Rp 10.373, untuk kamar Premier sebesar Rp 12.676, untuk kamar Junior Suite sebesar Rp 32.839, untuk kamar Executive Suite sebesar Rp 53.720, dan untuk kamar President Suite sebesar Rp 406.069.
ANALISIS HUTANG TERHADAP KINERJA PT. MULTI SUKSES MAKMUR PERKASA JEMMY POANDY
Jurnal Pitis AKP Vol 2 No 1 (2018): Jurnal Pitis AKP (JPA) - July 2018
Publisher : LPPM Politeknik Saint Paul Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.772 KB) | DOI: 10.32531/jakp.v3i1.88

Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana kinerja perusahaan dalammenutupi hutang perusahaan. Data diperoleh langsung dari perusahaan PT. MultiSukses Makmur Perkasa penulis menganalisis dengan menggunakan 3 rasio yaitu RasioLikuiditas, Leverage dn Profitabilitas. Data yang diperoleh berupa Laporan KeuanganNeraca dan Laba-Rugi. Hasil penelitian ini menunjukan adanya penurunan rasio baiklikuiditas maupun profitabilitas pada tahun 2015, dan kenaikan rasio leverage padatahun 2015, namun penurunan dan kenaikan rasio ini tidak berarti perusahaan tidakilikuid sebab perusahaan masih dapat membayar hutang-hutangnya dengan baik.Karena pada tahun 2015 laba perusahaan meningkat sebesar 20,28%.
PERHITUNGAN HARGA POKOK JASA REPARASI DOCKING KAPAL PADA PT. KLASAMAN INDAH RAYA JEMMY POANDY; Dewi Agustina; Hesty Rurusempo
SOSCIED Vol 4 No 1 (2021): SOSCIED - Juli 2021
Publisher : LPPM Politeknik Saint Paul Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32531/jsoscied.v4i1.367

Abstract

The cost of an amount of expenses and charges be permitted, either directly or indirectly to produce goods or services in the state and the place where the goods it has can be sold or used. calculation of the cost must be done properly and rationally as it affects the profit / loss of the company. If the cost is too high, the company will be difficult to compete, otherwise the cost is too low, the company then the company will be difficult to lose. The purpose of this study was to determine and analyze the calculation of the cost repair the ship docking at PT.Klasaman Indah Raya. This research uses case study method steps are carried out is to collect materials and data related, subject matter through the documentation, interviews and literature. Results of the study showed that the company melekukan calculation of the cost at the end of the year by collecting fees. But the company did not include overhead costs (BOP) in the calculation of the basic price, the research because it will be calculated the cost by incorporating smua costs, including overhead costs for each ship cost price calculation is done by order cost method. From the analysis of the calculations in this research note the cost for the two ships, namely the cost of KMP-NWRP.235.690.088 and the cost of KM-EVER RP.198.197.987
DETERMINING THE COST OF HOTEL ROOMS USING THE ACTIVITY BASED COSTING METHOD AT GUARDIAN FAMILY HOTEL SORONG Maria Jolanda Horet Kung; JEMMY POANDY; Dina Palijama
SOSCIED Vol 4 No 1 (2021): SOSCIED - Juli 2021
Publisher : LPPM Politeknik Saint Paul Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32531/jsoscied.v4i1.368

Abstract

Methods of Activity Based Costing System is a method to apply the concept of cost accounting to determine the price more accurately. This paper aims to determine differences in calculating the cost of a hotel room using simple method and using Activity Based Costing System. Guardian Family Hotel calculate the cost of the hotel rooms using simple method. Therefore, the author calculated the cost of the room by using Activity Based Costing System that gives a more accurate price
Co-Authors Dewi Agustina Dina Palijama Hesty Rurusempo Maria Jolanda Horet Kung