Progress Conference Volume 2 Number 2, August 2019| 192
Room Rental Price Determination Method Using Activity Based Costing System In Lumajang Hotel Gajah Mada
Ferric Yuanggi1, Wimbo Wiyono2, Emmy Ermawati3 STIE Widya Gama Lumajang
Abstract
The purpose of this research is to Determine the price of renting a hotel room using the Activity Based Costing System. The method used in this research is descriptive method with a quantitative approach Because The Data presented is related to numbers. Calculation of room cost by using Activity Based Costing System for President Suite rooms is Rp. 571.655 for the axle suite room of Rp. 331.697 for the executive suite of Rp. And for Deluxe rooms 317.046 USD. 205.394 for Superior rooms of Rp. 135.433 for a Standard room of Rp. 84.948. The result of calculating the cost of the room does not compare with the cost of goods used by the management of Lumajang Hotel Gajah Mada Because The management of the Lumajang Hotel Gajah Mada does not make the cost of the room per day. For the Activity Based Costing System, the Presidential Suite, Deluxe, Superior, and Standard room types show a difference between the price of the room rent set by the Lumajang Gajah Mada Hotel. The application of Activity Based Costing System is a lot of overhead on each product. cost drivers that are suitable for consumption of activities by the product or service. So that the implementation of Activity Based Costig System can allocate various cost activities to each type of room appropriately based on the consumption of each activity there are costs separated.
Keywords: Pricing, Room Rental and Activity Based Costing System
INTRODUCTION
The era of globalization that such companies should maintain the viability of the company perusahaannya.Maka should be -Right take action to prepare everything possible to get the optimal profit as the main purpose of the company. On the other hand, the development of science and information technology are now becoming more sophisticated and more advanced as it is today to make every company should strive to implement all means to maintain the viability of the company in order to obtain the maximum profit (Muh. Akbar, 2011). The study discusses about the cost of goods by products / services using methodsActivity Based Costing System This has been done in previous studies and obtained results are manifold, among other research conducted Octavian Surya Pratama (2011) Activity Based Costing method is able to allocate activity costs to each room is right by the consumption of each activity.
Room rental price calculation using Activity Based Costing more accurate and can be applied.
There are differences that occur between the rental price of the hotel room using Activity Based Costing, the overhead costs due to loading. Another conducted an intensive search Septya Cindrawati Goddess (2012) Methods Activity Based Costing System costs incurred are charged to product activity and resources consumed by the product and also use the basis of more than one cost driver. Calculation of the cost by Activity Based Costing System was conducted in several stages.
That first charge traced to the activity which raises the cost and further identify the cost driver then
Progress Conference Volume 2 Number 2, August 2019| 193 determine group rates. Other research by ZINIA Th. Sumilat A. (2013) Methods of Activity based costing systems have been able to allocate activity costs to each room is right by the consumption of each activity. The hospital authorities should consider the calculation of cost of sales rooms based on activity based costing and keeping in mind other external factors, such as prices, competitors and the ability to pay the community that affect pricing.
Research conducted by Muh. Akbar (2011) Activity Based Costing method in calculating the cost of the room will generate an accurate cost of the room, because the costs incurred are charged to the product on the basis of activities and resources consumed by the product and also use the basis of more than one cost driver. The other study was conducted by Rahmannigsih (2015) The calculation of the cost of using activity-based costing system, when compared with the cost set by the Hotel Dalu Semarang, activity based costing system provide greater results for each type of room.
Differences due to activity-based costing system, overhead in each room for each room is allocated appropriately based on the consumption of each activity.
While the room rate by Cost Plus Pricing is determined on the basis of the method defined by the method of activity-based costing system The other study was conducted by Rahmannigsih (2015) The calculation of the cost of using activity-based costing system, when compared with the cost set by the Hotel Dalu Semarang, activity based costing system provide greater results for each type of room. Differences due to activity-based costing system, overhead in each room for each room is allocated appropriately based on the consumption of each activity. While the room rate by Cost Plus Pricing is determined on the basis of the method defined by the method of activity-based costing system The other study was conducted by Rahmannigsih (2015) The calculation of the cost of using activity-based costing system, when compared with the cost set by the Hotel Dalu Semarang, activity based costing system provide greater results for each type of room.
Differences due to activity-based costing system, overhead in each room for each room is allocated appropriately based on the consumption of each activity. While the room rate by Cost Plus Pricing is determined on the basis of the method defined by the method of activity-based costing system Differences due to activity-based costing system, overhead in each room for each room is allocated appropriately based on the consumption of each activity. While the room rate by Cost Plus Pricing is determined on the basis of the method defined by the method of activity-based costing system Differences due to activity-based costing system, overhead in each room for each room is allocated appropriately based on the consumption of each activity. While the room rate by Cost Plus Pricing is determined on the basis of the method defined by the method of activity-based costing system,The aim of this research isTo determine the rental price of a hotel room using Activity Based Costing System.
METHODS
The study, conducted by researchers classified quantitative descriptive study. This type of research used descriptive study researchers classified, descriptive research is research methods used to find a comprehensive knowledge of the object on a particular issue. The purpose of descriptive research is to test the data related to the subject to be studied. The approach used in this study is a quantitative approach because the data presented with numbers. This research is not only limited to the collection and compilation of data or numbers, but also includes an analysis of the data that the data room rental rates and other charges that exist in Lumajang Hotel Gajah Mada.
Progress Conference Volume 2 Number 2, August 2019| 194 Analysis of the data used in this research is to memandingkan method of calculation of Cost of Hotel Room Rental applied by Hotel Gajah Mada with the calculation method using Activity Based Costing System. Steps in analyzing the data were conducted:
1. Lists the cost price and the selling price of a hotel room rental
2. Calculating the cost and the selling price of the room rental using Activity Based Costing System to perform:
a. Identifying the costs and activity going on.
b. Identify and determine the cost drivers.
c. Imposing a tariff per unit cost driver.
d. Charging your product or service by using tariff cost driver and the size of the activity.
3. Group activities corresponding cost driver
4. Determining the bedroom rents are set on the basis of cost price calculated using Activity Based Costing System.
5. Do price comparisons used the room rental hotel with room rental price using Activity Based Costing System.
6. Drawing conclusions from comparisons and calculations conducted by researchers.
RESULTS AND DISCUSSION
Table 4.1 Calculation of Activity Based Costing According Rooms Room type Cost Per Selling Price Markup
According rooms Unit
Activity Based (2) = (1) X70% Products / Services Costing (3) = (1) + (2)
(1)
(USD) (USD)
President Suite 1,028,979 457 324 571 655 axle Suite 331 697 232 188 563 234
Executive Suite 538.978 221 932 317 046 Deluxe 205 394 143.776 349.170
Superior 94.803 135 433 230 236 standart 84 948 59 489 144 437 Source: Data Processed in 2019
Table 4.2 Comparison Gajah Mada Hotel Room Rental Lumajang Room Type Price Rent Price Rent
Activity Room Hotel Room Difference Gajah Mada Based Costing
Lumajang System (USD) (USD) (USD)
President Suite 1,200,000 1,028,979 171.021 axle Suite 540 000 563 234 -23.234
Executive Suite 480.000 538.978 -58.978 Deluxe 40.830 349.170 390.000
Superior 240 000 230 236 9.764 standart 150 000 144 437 5.563 Source: Data Processed in 2019
Progress Conference Volume 2 Number 2, August 2019| 195 The result of the above calculation can be seen that the result of calculating the cost of the room by using Activity Based Costing Systemroom President Suite Rp 571 655 for the room Gardan Suite Rp 331 697 for the Executive Suite rooms Rp 317 046 and for a Deluxe room Rp 205 394 to Rp 135 433 Superior room to room Standart Rp 84 948. Results of calculating the cost of the rooms do not do a comparison with the cost of goods used management Lumajang Hotel Gajah Mada management due Lumajang Hotel Gajah Mada does not make staple haga room per day. The results of calculations bedroom rents are set on the basis of the principal rooms using Activity Based Costing System to room type Presidential Suite Rp 1,028,979 for Gardan room Suite Rp 563 234 for the Executive Suite rooms Rp 538.978 and for a Deluxe room Rp 349.170 for a room Superior Rp 230.
Standart room 236 to Rp 144 437. From the results obtained can be seen a comparison between the methods used by the Hotel management Lumajang with the implementation of Activity Based Costing System. For the calculation of Activity Based Costing System on the room type Presidential Suite, Deluxe, Superior and Standard showed the difference is less than the bedroom rents set by the Hotel Gajah Mada Lumajang ie the difference bedroom rents room type Presidential Suite Rp 171.021 for Deluxe Rp 40.830 to Rp 9.764 a Superior room to room Standart Rp 5.563. As for the room type axle Suite and Executive Suite results of calculations bedroom rents with Activity Based Costing System showed positive difference compared with rents rooms specified by the Hotel Lumajang ie the difference bedroom rents for room types Gardan Suite Rp 23.234 for the type of room Executive Suite Rp 58.978. Differences in outcomes occurred between the rental price calculation room by using methods that have been set by the Hotel Lumajang by using Activity Based Costing System due to the use of activities that are appropriate for consumption in each room type.
CONCLUSION
Research and discussion on the author regarding the calculation of the cost of rooms in deciding bedroom rents are calculated in a thesis report, could draw some conclusions as follows:
1. Hotel Gajah Mada Lumajang not yet take into account the cost of the room according to its own management and pricing globally room rent induce the formation of selling prices lower or higher than it should be offered.
2. The use of Activity Based Costing in determining the cost price calculation room will generate an accurate cost of the room, because the costs incurred are charged to the product on the basis of activities and resources consumed by the product and also use the basis of more than one cost driver.
3. There are differences between the bedroom rents are determined by the management of Lumajang Hotel Gajah Mada and the implementation of Activity Based Costing System. The results of calculations bedroom rents are set on the basis of the cost of the room using Activity Based Costing System namely, room type Presidential Suite Rp 1,028,979 for Gardan room Suite Rp 563 234 for the Executive Suite rooms Rp 538,978dan for a Deluxe room Rp 349.170 to Rp 230 236 Superior room to room Standart Rp 144 437. There is a higher price difference between the pricing of hotel room rental management with results perhitunga Activity Based Costing System, ie room type Presidential Suite, Deluxe, Superior and Standard.
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