ANALISIS PENENTUAN HARGA SEWA KAMAR HOTEL DENGAN METODE COST PLUS PRICING PADA HOTEL MESRA SAMARINDA

Liana sari 1 Imam Nazarudin Latif 2 Danna Solihin3

Abstract


The purpose of this research is to find out and analyze the determination of the Mesra Hotel room rental rate determined by the Mesra Hotel management based on the cost plus pricing method.

Descriptive qualitative method which is carried out by means of library research and field studies. The results obtained will then be analyzed using the cost plus pricing method and comparative analysis of the calculation results.

The rental price for 4 types of rooms is higher, while 1 types of rooms have a lower rental price than the price set by the hotel management. The calculation results explain that the room rent using the cost plus pricing method for a suit room type is Rp. 1,387,580 and friendly hotel management Rp. 1,500,000, cottage room type is Rp. 1,421,000 and the hotel management Rp. 1,200,000, for a deluxe room type of Rp. 551,000 and the hotel management is Rp. 569,000, standard room type Rp. 326,000 and the hotel management is Rp. 399.000 and for superior room type Rp. 170,000 and the hotel management Rp. 455,000. Based on the calculations above, the hypothesis for the type of suite room, deluxe, standard and superior is accepted, while the cottage room type is rejected. Because the determination of room rental rates by the friendly hotel management is lower than using the cost plus pricing method

Keywords


Room Rental Price, Cost Plus Pricing Method

Full Text:

PDF

References


Basu Swastha dan Irawan,2010, Manajemen Pemasran Modern, Penerbit Liberty, Yogyakarta.

Garrison, Ray H, Norren, Brewer. 2013. Akuntansi Manajerian. Jakarta: Salemba Empat.

Hansen dan Mowen. 2012. Akuntansni Manajerial, Buku 1 Edisi 8. Jakarta: Salemba Empat.

Hesti, Triyanto. 2013. Penentuan Harga Kamar Hotel saat Low Season dengan Metode Cost Plus Pricing pendekatan Variabel Costing pada Hotel Puri Arta Yogyakarta.

Kristiani, 2015 “Penentuan Jasa Kamar Hotel dengan Metode Activity Based Costing System pada Hotel Grand Victoria Di Samarinda

Masri Ermawijaya. 2016. “Analisis Dampak Penetapan Tarif Sewa Kamar Terhadap Pendapatan pada Hotel Ranggonang Sekayu Kabupaten Musi Banyuasin”. Jurnal Akuntansi Politeknik Sekayu (ACSY), Vol. V, No. 2 tahun ISSN-P 2407-2184.

Mulyadi. 2016. Akutansi Biaya. Edisi Kelima, STIEM YKPN, Yogyakarta.

Purwaji, Agus, Wibowo, dan Sabarudin Muslim. 2016. Akuntansi Biaya. Edisi 2. Salemba Empat, Jakarta Selatan.




DOI: https://doi.org/10.31293/ekm.v11i4.6606

Refbacks

  • There are currently no refbacks.