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Journal : Advances in Applied Accounting Research

Comparison of Hotel Room Costs and Activity Based Costing System Using Hotel Sarlime Calculation Junaid, Asriani
Advances in Applied Accounting Research Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v1i1.30

Abstract

This study aims to compare the cost of hotel rooms and the Activity Based Costing system using the Hotel Sarlim calculation. The type of data in this study is descriptive and quantitative. Data collection methods used to obtain data in this study are interviews and documentation. The analytical method used in this study is a descriptive analysis method that shows and compares the method of calculating the Cost of Hotel rooms which has been applied so far by using the Activity Based Costing System. There is a difference between the cost of the room determined by the Sarlim hotel management and the implementation of the Activity Based Costing System. The calculation of hotel room prices using the ABC method is carried out in 2 stages. The first stage of costs is traced to activities that incur costs and the second stage is to charge activity costs to products; the calculation of hotel room rental prices can be applied because the analysis uses the ABC System method according to the activities consumed in each room type..
Co-Authors Abda Abda Abdul Rahman Mus Achdian Anggreny Adila Siska Juliantika Ahmad, Muhammad Nurqadri Amalia , Waode Amin, Rahmahdani Amir, Andi Achdiati Amiruddin Amiruddin Amiruddin, Amiruddin Amrullah Amrullah Anugrah, Febyanti Nurulsyam Aprilia, Shafira Arfah, Ariyati Arfah, Aryati Arifin, Muh Asrullah Arsyad, Muh. As'ad, Ahmad Dzaki Asri Ady Bakri Asriandi Asriandi Azzahra, Andi Afieqah Bakri, Asri Ady Basalamah, Muhammad Syafi'i A. Basir, M. Khalil Bisri Buana, Sri Damayanti, Dwi Selvira Darwis Lannai Darwis Said, Darwis Dillah, Nurfadillah edy susanto Edy Susanto Eka Ariaty Arfah Ernawati Evi Nurhidayat Fadliah Nasaruddin Gaisi, Dinda Resky Jannatul Haeruddin, St. Hartati Hakim, Rahmat Hidayat Hamzah Ahmad Hamzah Ahmad, Hamzah Haris, Tarizha Ramadhany Hartati Hartati Hartati Hartati Hasbi, Aulia Reski Herman, Fitri Yulianti Hidayat, Aisyah Husein Afiat Husnul Khatimah Ibrahim, Fifi Nurafifah Ikhtiari, Kirana Ilyas, Rabiah Ramadani Imaduddin, Imaduddin Irfansyah Fahmi Irmawati, Ika Irwana Ismayanti Istanto Julianty Sidik Tjan Juliyanty Sidik Tjan, Juliyanty Jumri Sulfiani Junaiddin Zakaria Kalsum , Ummu Kamase, Jeni Kirana Ikhtiari Laekkeng, Mursalim Lutfiah Azzahrah Ulfiqah Mahfudnurnajamuddin, Mahfudnurnajamuddin Mas'ud, Masdar Masnur, Rizka Mujahidah Muh Amrih Muh. Arif Muh. Su’un Muhajirin, Muhammad Yazzid Muhammad Faisal Ar.Pelu Muhammad Nur Murdifin Haming Mursalim Mursalim Mursalim Mursalim Mursalim Mus, Abdul Rahman Muslim Muslim Muslim Muslim Muslim Mustafa Mustafa Nadya Annisa Nasruddin Nasaruddin, Fadliah Nazhifah Agussalim, Naurah Nur Asmi Ainul Kamal Nur Rahmah Usman Nur Wahyuni Nur Wahyuni Nur, Nashri Nurfadila Nurfadila Nurfadila, Nurfadila Nurfadila, N. NURFIANTI NURFIANTI, NURFIANTI Nurhalizah, Siti Nurwana, Andi Nurwanah, Andi Pelu, M Faisal A R Pramukti, Andika Purwanto Wahyudi Putri Aisyah Salsabila Putri Utami, Fitrah Putri, Adinda Dwi Qadri, Nurul Rahmat Hidayat Ramadhani, Dyah Rezky Ramdhani, M Reza Ramlan, Dedi Ramlawati Ratna Sari Romy Nugraha S , St. Sukmawati Saffanah, Nurina Saleh, Mushlih Salim, Ema Sapira Salmawati Salmawati, Salmawati Saputra, Yunar Ade Setiawan, Purnama Ariska Tri Shafira Kumalasari, Andi Sidik Tjan, Julianty Sri Devi Eka Suherman Sri Rahayu Indah Azhari St. Sukmawati S St. Sukmawati S. St.Sukmawati S. Subhan Susanto , Edy Su’un, Muh. SYAMSU ALAM Syamsu Alam Syamsu Alam Syamsu Marlin Syarifah Nurhalisa Alattas Syukur, Sri Rahayu Tenriwaru, T. Tjan, Julianti sidik Tjan, Juliyanty Sidik Ulfiqah, Lutfiah Azzahrah Ummu Kalsum Ummu Kalsum Waode Amalia Wilda Yassir Yassir Zainuddin Rahman Zul Kahfi