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All Journal Jurnal Ekonomika Manajemen Dan Bisnis Bisma : Business and Management Journal
Laia, Andi Swerman
Unknown Affiliation
Economics, Econometrics & Finance Education Social Sciences

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Analisis Penentuan Tarif Kamar Hotel dengan Metode Activity Based Costing Hotel Resty Menara Pekanbaru Laia, Andi Swerman; Br. Naibaho, Ester Agustina Indah; Br. Simbolon, Lasmia Rotua
BISMA : Business and Management Journal Vol. 2 No. 2 (2024): Bisma : Business and Management Journal
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/bisma.v2i2.1081

Abstract

This research aims to analyze and optimize room rates at the Resty Tower Pekanbaru Hotel using the Activity Based Costing (ABC) method. This research combines qualitative and quantitative approaches in data collection, including direct observation, interviews and document analysis. Qualitative data provides an in-depth look at the hotel's internal procedures, while quantitative data covers operational costs specific to each hotel activity. The analysis results show that by using more efficient operational costs based on ABC, room rates can be reduced significantly from current rates.
Analisis Implementasi Kebijakan Just In Time Purchasing Pada Pengelolaan Bahan Baku Di CV. Inti Rotindo Group Pekanbaru Laia, Andi Swerman; Fitriana, Nur; Putra, Rudi Syaf
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 2 (2025): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i2.3457

Abstract

This study aims to analyze the implementation of JIT purchasing policies in raw material management at CV. Inti Rotindo. This study uses a qualitative method with data collection techniques through interviews, observation, and documentation. The results of this study indicate that the implementation of JIT purchasing has not been fully implemented in accordance with the JIT purchasing concept. The company still purchases and stores raw materials in large quantities, resulting in storage costs that do not add value to the company. This is inconsistent with the JIT purchasing concept. Additionally, CV. Inti Rotindo has not yet established formal cooperation contracts with suppliers. As a result, suppliers do not deliver orders in small quantities.
Co-Authors br. Naibaho, Ester Agustina Indah br. Simbolon, Lasmia Rotua Nur Fitriana Putra, Rudi Syaf