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All Journal Journal of Applied Sciences in Accounting, Finance, and Tax
I W P Suta
Politeknik Negeri Bali
Economics, Econometrics & Finance

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The Analysis Of Hotel Room Cost Based on Activity Based Costing System at “RTS” Baturiti L G R D Rahayu; I N Subratha; I W P Suta
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 2 No 1 (2019): April 2019
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v2i1.1289

Abstract

The purpose of this research to analyze and reveal the cost of hotel room based on Full Costing at Royal Tulip Saranam Resort & Spa (RTS) Baturiti, the cost of hotel room based on Activity Based Costing System (ABCS) at RTS Baturiti, and knowing the efficiency of the cost of hotel room based on ABCS at RTS Baturiti. The application of ABCS method at RTS Baturiti is expected to control costs better than to use of the Full Costing method in the hotel because the ABCS method allocates activity-based costs so as to provide a more accurate cost measurement of activity cost triggers. The result of the cost of hotel room by using ABCS, when compared with Full Costing method, it is seen that room type Saranam Room, Saranam Retreat, Deluxe Saranam, Saranam Deluxe Family, Saranam Suite shows the smaller difference from the stipulation of basic expenses in RTS Baturiti, show that for Saranam Room Rp 52.767, Saranam Retreat Rp 29.699, Saranam Deluxe Rp 328.263, Deluxe Family Saranam Rp 210.183 and Saranam Suite Rp 837.689. As for the type of room Hiltop Villa shows a larger difference around Rp 1.943.022. The difference is due to the cost of the cost driver in each room type. ABCS is able to allocate the cost of activity to each room type appropriately based on the consumption of each activity.
Management Accounting and Measurement of Environmental Financial Performance at PT. Indo Bali Fish as a Form of Corporate Social Responsibility I G Y Pradipta; I M Sudana; I W P Suta
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 1 No 1 (2018): October 2018
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

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Abstract

The purpose of this study was to Determine the application of environmental management accounting and financial performance compute environment in PT. Indo Bali Fish. Methods of the data analysis used in this study was a comparative descriptive method and quantitative analysis, by identifying environmental costs and prepare environmental financial statements. Based on the results of the study, showed that PT. Indo Bali Fish have yet to implement environmental management accounting. This is evident from the lack of special treatment for environmental reporting costs at PT. Indo Bali Fish. After calculating the environmental financial performance of the company, the general financial performance of PT. Indo Bali Fish is good but there needs to be some improvements to waste management activities generated in order to have a positive impact both the corporate environment and surrounding communities.
Co-Authors I G Y Pradipta I M Sudana I N Subratha L G R D Rahayu