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All Journal Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Jurnal Kendali Akuntansi
Nurhazana Nurhazana
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Economics, Econometrics & Finance

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Efektivitas Dana Insentif Daerah dalam Mendukung Pencapaian Kinerja Tertentu di Kabupaten Bengkalis Synta Synta; Nurhazana Nurhazana
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol 2, No. 2, Desember 2021
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.501 KB) | DOI: 10.35314/iakp.v2i2.2246

Abstract

This study aims to determine the DID assessment criteria that were successfully obtained, the implementation of DID, the effectiveness of DID, and the impact of DID in supporting certain performance achievements in Bengkalis Regency. The type of data used in this study is qualitative data. Research data obtained from BPKAD Bengkalis Regency. The data collection techniques in this research are interviews and document studies. The results obtained are that the DID assessment criteria have not been fully achieved in Bengkalis Regency. The implementation of DID in Bengkalis Regency is carried out properly according to applicable regulations and is used in accordance with regional needs and priorities. The effectiveness of DID in Bengkalis Regency is quite effective. This can be seen from the measurement of the effectiveness of DID using the resource approach, the process approach, and the goals approach. DID has not yet given a better impact in supporting the achievement of certain performances in Bengkalis Regency.
Penerapan Metode Activity Based Costing dalam Penentuan Tarif Kamar Hotel pada Mona Plaza Hotel Pekanbaru R. Nur Raini Pertiwi; Nurhazana Nurhazana
Jurnal Kendali Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i3.3765

Abstract

Determination of hotel rates is a very important decision. so the hotel needs the right accounting system, especially in calculating costs so that it can determine the appropriate tariff. Activity Based Costing method is one of the accurate methods in determining hotel room rates. The purpose of this study is to apply the Activity Based Costing method in determining hotel room rates and then compare it with the determination of hotel room rates through the cost of goods issued by the hotel. This research uses quantitative descriptive method.  The results showed that the room rates determined through Activity Based Costing resulted in room rates that overstate compared to the rates set by the hotel. Activity Based Costing is not suitable if applied to Mona Plaza Hotel.
Co-Authors R. Nur Raini Pertiwi Synta Synta