PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM MENENTUKAN HARGA POKOK KAMAR HOTEL (STUDI PADA HOTEL SHERIN’S SYARIAH BATURAJA SUMATERA SELATAN)

PUTRA, M. DWIKY and Tjandrakirana DP, Rina and Meirawati, Eka (2019) PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM MENENTUKAN HARGA POKOK KAMAR HOTEL (STUDI PADA HOTEL SHERIN’S SYARIAH BATURAJA SUMATERA SELATAN). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to find out, analyze, and prove the influence of the implementation of the activity based costing system on the calculation of hotel room rates at Sherin’s Syariah Baturaja Hotel. The population of this study is the number of hotel room classes available at Sherin’s Syariah Baturaja Hotel. The method of data collection research was conducted by interviewing the financial parties of the Sherin’s Syariah Hotel. Testing research data using cost calculation analysis. The results of this research show that the activity based costing system is carried out through two stages. The first stage of costs is traced to activities that generate costs and then the second stage imposes activity costs on the product. So it can be seen the magnitude of the difference in the calculation of room rates by the Sherin’s Syariah Hotel with the activity based costing method of Rp248.605,46.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Activity Based Costing, cost calculation analysis, activity costs
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 3625 not found.
Date Deposited:	10 Dec 2019 03:12
Last Modified:	10 Dec 2019 03:12
URI:	http://repository.unsri.ac.id/id/eprint/20956

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