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All Journal Journal FAME (Journal Food and Beverage, Product and Services, Accomodation Industry, Entertainment Services
Andi Azizah Ramadhani
Politeknik Bosowa
Education Languange, Linguistic, Communication & Media Other

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Penerapan Analisis volume biaya keuntungan sebagai Alat Perencanaan Keuntungan Jangka Pendek Di Kawasan Hutan Hijau Resort Bandung Andi Azizah Ramadhani; Dewi Andriani; Riska Veronika
Journal FAME: Journal Food and Beverage, Product and Services, Accomodation Industry, Entertainment Services Vol 1, No 1 (2018): Journal FAME
Publisher : Akademi Pariwisata Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/fame.v1i1.1318

Abstract

This study was conducted to determine how much the influence of cost and sales volume to the profit. The Green Forest Resort Bandung has not applied the Cost Volume Profit analysis as tool in decision making of profit planning. This is a quantitative descriptive research, provides an overview calculation of systematic, precise, and accurate information data. The data obtained by conducting interview to the hotel, documentation study, and also literature study. Basic assumption in the analysis of Cost Volume Profit is all expenses should be classified as fixed costs and variable costs. Thus, in this research, the writer uses Multiple Allocation Basic Approach (MABA) method and Least Squares Regression Method to perform the allocation and separation of fixed costs and variable costs. The elements are: Break Even Point, Contribution Margin, Operating Leverage, and Margin Of  Safety. Research analysis found that total costs of Green Forest Resort Bandung is exceeds the breakeven point which indicating poor condition. Meanwhile, contribution margin is in good condition because it covers the fixed costs, although monthly amount of operating profit generated is small. Moreover, although during October and November the operating leverage and margin of safety are not optimum but they revealed a good condition. Some recommendations can be proposed to the hotel management, particularly for accounting department in The Green Forest Resort Bandung in order to be able to classified the costs into fixed costs and variable costs, and using the analysis calculations of Cost Volume Profit Analysis to support  the planning of a proper profit.Keywords:Cost Volume Profit, Multiple Allocation Basic Approach, Green Forest Resort
Uji Coba Pembuatan dan Strategi Pemasaran Dodol Berbahan Dasar Labu Siam Dewi andriani; Nila Sartika Achmadi; Andi Azizah Ramadhani
Journal FAME: Journal Food and Beverage, Product and Services, Accomodation Industry, Entertainment Services Vol 1, No 1 (2018): Journal FAME
Publisher : Akademi Pariwisata Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/fame.v1i1.1322

Abstract

ABSTRACT                 Chayote is a local vegetable with high nutrient which is sold with low price. Chayote can be produced into dodol with the following steps: sorting, peeling, cutting, washing, mashing, and then processing chayote into dodol. This research aims to find out how to measure people’s acceptance of chayote dodol and how to market it. This is an experimental research on how to make chayote dodol and descriptive research to describe the best marketing strategy to introduce chayote in the market. The population is students of Bosowa Polytechnic where 73 of them were chosen to become the sample to test the taste, color, scent, and texture of chayote dodol. There were three treatments: LS1 (100% chayote), LS2 (75% chayote), and L3 (50% chayote). Data was analyzed with descriptive statistic from Hedonic Test. The highest average score from the scent treatment was LS1 with 3.31 out of 5 score. From the taste, the respondents mostly chose LS1 with 2.88 average score. From the color, the respondents mostly chose LS2 with average score of 3.01. The last aspect was texture and mostly respondents chose LS1 with 3.00 average score. Based on the result, this research used 4Ps marketing strategy to introduce this product to the market.Keywords:  dodol, chayote, hedonic test, marketing strategy
Co-Authors Dewi Andriani Nila Sartika Achmadi Riska Veronika