Analisis Pengendalian Food Cost Pada Hotel The One Legian

Maulana, Aby Sukma
Koerniawaty, Francisca Titing
Febianti

Jurnal Ilmiah Pariwisata dan Bisnis
Vol. 4 No. 6 (2025): Jurnal Ilmiah Pariwisata dan Bisnis Juni 2025

Dalam industri perhotelan, sumber pendapatan lain selain tarif kamar berasal dari penjualan makanan dan minuman di hotel. Untuk memaksimalkan pendapatan ini, manajemen hotel menerapkan standar food costing. Pengendalian biaya makanan harus dilakukan agar pendapatan bisa melebihi biaya operasional, lebih untung dan tidak rugi. Penelitian ini bertujuan untuk mengetahui status pengendalian biaya makanan saat ini di hotel The ONE Legian dan mengetahui penyebab perbedaan persentase antara biaya makanan aktual dan biaya makanan standar. Metode yang digunakan menggunakan metode campuran. Pengumpulan data dilakukan melalui wawancara, observasi dan dokumen. Hasil penelitian menunjukkan bahwa: 1) Terdapat perbedaan antara biaya pakan aktual dan biaya pakan standar karena standar yang ditetapkan oleh manajemen tidak diterapkan secara optimal seperti first in first out, standar pengolahan makanan, bahan baku. 2) Pengendalian biaya makanan dan minuman di hotel ONE Legian masih belum berjalan optimal karena masih terdapat ketidaksesuaian antara food cost aktual dengan food cost standar. In the hotel industry, another source of income besides room rates comes from the sale of food and beverages in hotels. To maximize this revenue, hotel management applies food costing standards. Food cost control must be carried out so that revenue can exceed operating costs, more profit and no loss. This study aims to determine the current status of food cost control at The ONE Legian hotel and to find out the causes of the percentage difference between actual food costs and standard food costs. The method used is a mixed method. Data collection is done through interviews, observation and documents. The results showed that: 1) There is a difference between actual feed costs and standard feed costs because the standards set by management are not implemented optimally such as first in first out, food processing standards, raw materials. 2) Control of food and beverage costs at the ONE Legian hotel is still not running optimally because there is still a discrepancy between actual food costs and standard food costs.