Raden Rizka Aulya, - (2024) ANALISIS PERBANDINGAN PENERAPAN METODE ACTIVITY-BASED COSTING SYSTEM DENGAN TIME-DRIVEN ACTIVITY-BASED COSTING SYSTEM DALAM MENENTUKAN HARGA POKOK KAMAR HOTEL: Studi Kasus di Hotel Mercure Bandung Nexa Supratman. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Time-Driven Activity-Based Costing System (TDABC) dalam menetapkan harga pokok kamar di Hotel Mercure Bandung Nexa Supratman. Melalui pendekatan analisis data kualitatif dengan tujuan komparatif dan Teknik pengumpulan data telaah dokumen serta wawancara, penelitian ini membandingkan data wawancara dari kedua metode. Data dari wawancara dengan akademisi kemudian dianalisis untuk mengidentifikasi perbedaan antara kedua metode dalam menetapkan harga pokok kamar hotel. Triangulasi digunakan untuk memastikan keakuratan dan validitas data dengan mengumpulkan pendapat dari dua akademisi. Hasil perbandingan menunjukkan metode ABC mungkin menghasilkan harga pokok lebih rendah, tetapi TDABC lebih bermanfaat bagi manajemen hotel dalam mengontrol internal dan mencapai KPI staf. Pemilihan metode bergantung pada tujuan dan kebutuhan manajemen hotel yang spesifik, dengan fokus pada tujuan bisnis dan kontrol internal untuk memilih metode yang paling sesuai. This research investigates the differences between the Activity-Based Costing System (ABC) and the Time-Driven Activity-Based Costing System (TDABC) in determining the cost price of hotel rooms at Hotel Mercure Bandung Nexa Supratman. Through a comparative qualitative data analysis approach and data collection techniques involving document review and interviews, this study compares interview data from both methods. Data from interviews with academics were then analyzed to identify differences between the two methods in determining the cost price of hotel rooms. Triangulation was used to ensure the accuracy and validity of the data by gathering opinions from two academics. The comparison results indicate that while the ABC method may result in lower cost prices, TDABC is more beneficial for hotel management in internal control and achieving staff KPIs. The choice of method depends on the specific goals and needs of hotel management, with a focus on business objectives and internal control to select the most suitable method.
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | https://scholar.google.com/citations?user=Fb-ZdgcAAAAJ&hl=id ID SINTA Dosen Pembimbing Denny Andriana: 5996554 |
| Uncontrolled Keywords: | Harga Pokok Kamar Hotel, Activity-Based Costing System, Time-Driven Activity-Based Costing System The Cost of Hotel Room, Activity-Based Costing System, Time-Driven Activity-Based Costing System |
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Raden Rizka Aulya |
| Date Deposited: | 21 Mar 2024 06:37 |
| Last Modified: | 21 Mar 2024 06:37 |
| URI: | http://repository.upi.edu/id/eprint/116230 |
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