Simanjuntak, Kristin Natasha Deliana (2017) Analisis komparasi penentuan tarif inap kamar hotel dengan menggunakan metode pembiayaan tradisional dan activity-based costing. Bachelor thesis, Universtitas Pelita Harapan.
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Abstract
Pesatnya kunjungan wisatawan, menjadikan pihak investor dari dalam maupun luar negeri tertarik untuk berinvestasi berupa hotel yang khususnya kini menjamur di kota Makassar. Fasilitas yang baik dan tarif kamar per malam yang dikenakan kepada konsumen merupakan hal yang paling diperhatikan konsumen dalam memilih hotel. Pada tahun 2017 Grand Clarion Hotel & Convention Makassar memiliki kisaran harga ±Rp.700.000–Rp.13.000.000/malam. Harga kamar ini lumayan tinggi jika dibandingkan dengan kompetitor pada level yang sama (menyebabkan harga tidak kompetitif). Tujuan dari penelitian ini adalah analisis komparasi penentuan tarif kamar pada lima jenis kamar yaitu Superior Room, Deluxe Room, Junior Suite Club, Lagoon Sunset View dan Apartment dengan persentase penjualan terbanyak pada tahun 2016 pada Grand Clarion Hotel & Convention Makassar dengan menggunakan sistem perhitungan biaya tradisional dan perhitungan biaya Activity-Based Costing. Hasil dari penelitian ini jika mengkomparasi perhitungan tarif kamar dengan menggunakan perhitungan tradisional dan Activity-Based Costing (ABC) menunjukkan bahwa terdapat overpricing pada dua jenis kamar yaitu pada Superior Room (Rp. 48,143) dan Deluxe Room (Rp. 156,559). Penelitian ini juga menunjukkan terdapat underpricing yang terjadi pada pada Junior room (Rp. 293,399), Lagoon Sunset View Room (Rp. 550,788) dan Apartment Room (Rp. 803,051). Hasil penelitian ini memberikan rekomendasi keputusan manajerial berupa perhitungan biaya yang akurat dengan menggunakan perhitungan ABC yang dapat dijadikan pertimbangan bagi Grand Clarion Hotel & Convention Makassar dalam membentuk tarif kamar hotel dan meningkatkan penjualan kamar dengan pemberian harga promo atau meningkatkan pelayanan dan kualitas dari fasilitas-fasilitas yang ada pada hotel ini / The Increasing level of tourist visits, making the investors from within and abroad interested in investing in the form of hotels that are now more and more scattered in the city of Makassar. Good facilities and room rates given to consumers are the most attention consumers in choosing a hotel. In 2017 Grand Clarion Hotel & Convention Makassar has a price range of ± Rp.700.000-Rp.13.000.000 / night. Room rates are quite high when compared to competitors at the same level (causing prices not competitive). The purpose of this study is to analyze the comparisons of room rate determination on five types of rooms: Superior Room, Deluxe Room, Junior Suite Club, Lagoon Sunset View and Apartment with the highest percentage of sales in 2016 at Grand Clarion Hotel & Convention Makassar using traditional cost system and Activity-Based Costing calculation. The results of this study if comparing the calculation of room rates using traditional calculations and Activity-Based Costing (ABC) show that there are overpricing in two types of rooms, namely Superior Room (Rp 48.143) and Deluxe Room (Rp 156,559). The study also shows that there are underpricing in the Junior room (Rp 293,399), Lagoon Sunset View Room (Rp 550,788) and Apartment Room (Rp 803,051). The results of this study provide recommendations of managerial decisions in the form of an accurate cost calculation by using ABC calculations that can be considered for Grand Clarion Hotel & Convention Makassar in forming the hotel room rates and to increase sales of hotel rooms by providing promo price and increased service and quality of existing facilities at this hotel
Item Type: | Thesis (Bachelor) | ||||||||||||
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Uncontrolled Keywords: | biaya tradisional; activity-based costing hotel; tarif kamar hotel; traditional costing; hotel room rates | ||||||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting Current > Faculty/School - UPH Surabaya > Business School > Accounting |
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Depositing User: | Rafael Rudy | ||||||||||||
Date Deposited: | 28 Oct 2022 04:26 | ||||||||||||
Last Modified: | 28 Oct 2022 04:26 | ||||||||||||
URI: | http://repository.uph.edu/id/eprint/50907 |
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