ACTIVITY BASED COSTING METHOD IN DETERMINING ROOM SERVICE COSTS. (Study Kasus at Hotel Wilis Indah Abadi In Nganjuk)

Novia Maysaroh (Universitas 45 Surabaya)
Tjandra Wasesa (Universitas 45 Surabaya)
Diana Zuhro (Universitas 45 Surabaya)
Sutini Sutini (Universitas 45 Surabaya)
Annisa Rachmawati (Universitas 17 Agustus 45 Surabaya)
Achmad Daeng GS (Universitas 45 Surabaya)

Journal of Managerial Sciences and Studies
Vol. 4 No. 2 (2026): Agustus: Journal of Managerial Sciences and Studies

The object of this research is the Wilis Indah Abadi Hotel located in Nganjuk. So far, in determining the cost of room service, the traditional system is still used based on the costs incurred and identifying costs so that the determination of the cost of room service does not reflect the actual costs used by each room activity. The purpose of this study is to calculate and analyze the determination of the cost of room service using the activity based costing method and to find out the differences between the traditional and activity based costing methods. Researchers will identify costs, allocate costs based on their respective cost drivers and calculate using the activity based costing method according to the theory. So that the differences in determining the traditional method with the activity based costing method can be known. The results of this study indicate that there are differences between the traditional method and the activity based costing method, including: Teratai 5,241.13, Alamanda (5,228.11). Tulip (6,190.93) Pavilion 7,589.58.