Penetapan Harga Pokok Sewa Kamar Menggunakan Metode Activity Based Costing (ABC) Pada Hotel Amaris Samarinda Tahun 2022

Cindy Audya Ayu Marizky1 Titin Ruliana2 Mita Sonaria3

Abstract


The purpose of this study is to determine and analyze: The Cost of Room Rental Using the Activity Based Costing (ABC) Method at Amaris Hotel Samarinda in 2022.

The analytical tool used is the Activity Based Costing (ABC) method. The Activity Based Costing (ABC) method is a method for calculating the cost of production which is calculated based on activities that occur at the Amaris Samarinda Hotel in 2022.

Based on the results of research conducted by researchers at the Amaris Samarinda Hotel, it shows that the Amaris Samarinda Hotel sets the basic price for room rentals based on central management, costs incurred, estimates, and price comparisons with competitors.

The research results concluded that the basic room rental price set by the Amaris Samarinda Hotel was higher than the Activity Based Costing (ABC) method.


Keywords


Activity Based Costing (ABC), Cost of Goods Produced, Hospitality

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References


Hartati, Neneng. 2017. Akuntansi Biaya. Cetakan Kesatu. Bandung: CV. Pustaka Setia.

Senduk, Verniawati Maria dan Hendra Lie. 2018. Analisis Penerapan Metode Dalam Penentuan Harga Pokok Kamar dan Food and Beverage pada Hotel Herlina Berau Tahun 2017. Jurnal MADANI Vol 1. No.1, 2018:7. Balikpapan: STIE Madani Balikpapan.

Syazili, Wahyumilanda Ifnu, Titin Ruliana, dan Rina Masithoh Haryadi. 2019. Analisis Penerapan Metode Activity Based Costing (ABC) Dalam Menentukan Harga Pokok Kamar Pada Hotel Aston Samarinda. Samarinda: untag-smd.ac.id




DOI: https://doi.org/10.31293/jma.v12i3.7466

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