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Utilization of the Time Driven Activity Based Costing Method in Determining the Cost of Room Rent at Hotel Tampiarto Probolinggo Tatik Amani; Khusnik Hudzafidah; Hanifah Indah Wulandari
International Journal of Social Science and Business Vol. 5 No. 4 (2021): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i4.40070

Abstract

The determination of the cost of renting a room at the Hotel Tampiarto Probolinggo is currently still using traditional methods that lack accuracy. Time driven activity-based costing method can solve these problems by presenting an accurate cost of room rental. This study aims to calculate and present hotel room rental prices with the time driven activity-based costing method and to find out the difference between the traditional method and the time driven activity-based costing method. The method in this research is descriptive qualitative with a case study approach. The subject of this study is the rental price of all rooms at Hotel Tampiarto Probolinggo. The results of calculations and analysis in this study indicate that the calculation of the cost of renting a hotel room with the Time Driven Activity Based Costing method can be applied by Hotel Tampiarto because the results show that the allocation of costs for each activity based on the time required produces a more accurate and efficient cost of renting a room with the average efficiency rate of each room is 8% to 30% of the current price of traditional methods.With the cost of goods using the time driven activity based costing method, management can make business strategies to increase room rental income by making new strategies, especially for the type of room with the lowest sales level with cheaper room rental costs.
Resistance of Micro Small Medium Enterprises (MSMEs) Probolinggo City in the Era of the Covid-19 Pandemic Tatik Amani; Hermanto Hermanto; Nadya Ika Putri
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 1 (2022): March 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v12i1.806

Abstract

The research was conducted on MSME actors in Probolinggo City with the aim of knowing the factors that support their business resistance and helping provide input for solving what was experienced during the Covid-19 pandemic. This research uses quantitative associative analysis method with product quality, digital marketing as the independent variable and brand equity, income as the dependent variable. The sampling technique used a purposive sample with a total sample of 99 SMEs in Probolinggo City which came from the calculation of the slovin formula with of 10%. The results of the study indicate that there is a positive and partially significant effect for product quality and digital marketing variables on brand equity and income. Research also shows a relationship between brand equity and income variables. The correlation test shows that there is a relationship between brand equity and income, the higher the brand equity, the higher the income and vice versa. This result is an effort by researchers to provide input to MSME actors to survive and increase their income in the era of the COVID-19 pandemic by improving product quality and switching to digital sales.
THE EFFECT OF FINANCIAL LITERACY AND INCLUSION ON THE PERFORMANCE AND SUSTAINABILITY OF GROCERY STORES IN PROBOLINGGO REGENCY. Titin Krisnawati; Tatik Amani; Umi Habibah
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3043

Abstract

Introduction: SMEs are known as a resilient sector against shocks and economic crises, as evidenced during the monetary crisis and the COVID-19 pandemic when SMEs were able to survive and even contributed to maintaining national economic stability. Financial literacy and inclusion play an important role in the sustainability and improving the performance of SMEs. Methods: The research method used is quantitative, with financial literacy and financial inclusion as independent variables and business performance and sustainability as dependent variables. The sample in this study consists of 44 Micro Enterprises registered with DKUPP Probolinggo Regency. Data collection was conducted using interviews, questionnaires, and documentation. The data analysis technique used was SmartPLS 4.0. Results: Research findings indicate that the variable of financial literacy has an impact on the performance and sustainability of Micro Enterprises (Grocery Stores), while the variable of financial inclusion does not affect the performance and sustainability of Micro Enterprises (Grocery Stores) registered in the DKUPP Probolinggo Regency. Financial literacy affects the performance and sustainability of micro-enterprises (grocery stores). This indicates that micro-business actors (grocery stores) already have good financial literacy. Financial inclusion does not affect the performance and sustainability of micro-enterprises. Although access to financial services is available, business actors have not fully utilized financial products and services optimally. DKUPP needs to develop training and mentoring programs to enhance the skills and knowledge of business actors, especially regarding financial inclusion. Keywords: Financial Literacy, Financial Inclusion, Performance, Sustainability.