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Aswat, Ibnu
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Journal : Jurnal Akuntansi, Keuangan dan Perpajakan

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Studi Komparatif Metode ABC dan Metode Tradisional dalam Menghitung Harga Pokok Kamar pada Penginapan Sepakat 2 Pamungkas, Bima; Aswat, Ibnu; Mustika, Ira Grania
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 7 No. 2 (2024): Edisi Agustus
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v7i2.1739

Abstract

This research aims to determine the traditional method used by Penginapan Sepakat 2 as well as alternative calculations using the ABC method, in determining the basic room price calculation that is more accurate and in accordance with the services provided. This research was carried out in a qualitative method with a comparative study approach. The results of this research show that the basic price of rooms uses traditional methods using the ABC method so that there is excess charging, overcosting occurs in rooms with AC and rooms with fans. This excess charge is because the owner only considers the market price without properly detailing the overhead charges.   Abstrak Penelitian ini bertujuan untuk mengetahui metode tradisional yang digunakan Penginapan Sepakat 2 serta alternatif perhitungan dengan metode ABC, dalam menentukan perhitungan dasar harga kamar yang lebih akurat dan sesuai dengan pelayanan yang diberikan. Penelitian ini dilakukan dengan metode kualitatif dengan pendekatan studi komparatif. Hasil penelitian menunjukkan bahwa penetapan harga dasar kamar menggunakan cara tradisional dengan menggunakan metode ABC sehingga terjadi kelebihan pembebanan, terjadi overcosting pada ruangan ber-AC dan ruangan berkipas angin. Kelebihan biaya ini disebabkan pemilik hanya melihat harga pasar tanpa merinci biaya overhead dengan baik.
Co-Authors Damayanti, Fera Dewi Ayu Lestari HARYONO Hesti Hesti Hijriah, Amanah Indira Alifya Irawan, Julyanne Gracia Juanda Astarani Karpriana, Angga Permadi Khristina Yunita Monica, Della Muhammad Fahmi Mustika, Ira Grania Pamungkas, Bima Putri, Kessa Mindabila Rafa, Wukuf Dilvan Rudy Kurniawan Vitriyan Espa Wasfika, Hesti Yantiana, Nella