ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING DALAM MENENTUKAN HARGA SEWA KAMAR HOTEL

Fahmi Hikmah Faishal, - (2018) ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING DALAM MENENTUKAN HARGA SEWA KAMAR HOTEL. S1 thesis, Universitas Pendidikan Indonesia.

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Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana penerapan harga sewa kamar hotel dengan menggunakan activity based costing pada hotel de’Kayakini Bandung. Penelitian ini menggunakan metode penelitian deskriptif. Penelitian deskriptif untuk mengetahui perbedaan metode activity based costing dengan metode traditional cost accounting. Dalam penelitian ini terdapat hanya satu jenis variabel yang digunakan yaitu harga sewa. Harga sewa adalah sejumlah uang yang akan dibayarkan untuk sesuatu hal yang akan diterima, harga sewa dalam penelitian ini adalah harga jual. Sumber data yang digunakan dalam penelitian ini, merupakan sumber data sekunder. Data sekunder didapatkan dari Hotel De’Kayakini berupa laporan biaya hotel. Hasil penelitian menunjukkan bahwa dari perhitungan harga pokok kamar dengan menggunakan metode activity based costing diperoleh harga pokok yang lebih rendah dibandingkan dengan metode traditional cost accounting. ..... The purpose of the research is to find how determination of room rate using activity based costing method at hotel de Kayakini . The method in this research used the descriptive. Descriptive research to know the difference between activity based costing method with traditional cost accounting method. In this research only one type of variable used is rent price. Rent price is amount of money to paid for something that will be paid for something to received, the rent price in research is equal with selling price. The data were obtained from secondary source from hotel de’kayakini cost report. The result showed that the calculation of main cost using activity based costing method obtained lower cost of prices compared with traditional cost accounting method.

Item Type: Thesis (S1)
Additional Information: No. Panggil : S PEA FAH a-2018 ; Pembimbing I. Heni Mulyani, II. Leni Yulianti ; NIM: 1307053
Uncontrolled Keywords: Activity Based Costing, Harga Sewa Kamar, Activity Based Costing, Rent Price
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi
Depositing User: Mr Tatang Saja
Date Deposited: 04 Sep 2019 04:59
Last Modified: 04 Sep 2019 04:59
URI: http://repository.upi.edu/id/eprint/38195

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