E-journal Field of Economics, Business and Entrepreneurship (EFEBE)
Vol. 1 No. 4 (2022): Vol.1 No.4 (2022)

Penentuan Tarif Layanan pada Badan Pengelola Usaha (BPU) Universitas Lampung

Rama Ardhy Prahbowo (Fakultas Ekonomi dan Bisnis, Universitas Lampung)
Susi Sarumpaet (Fakultas Ekonomi dan Bisnis, Universitas Lampung)
Usep Syaipudin (Fakultas Ekonomi dan Bisnis, Universitas Lampung)



Article Info

Publish Date
22 Dec 2022

Abstract

The Public Service Agency is an agency within the Government that was formed to provide services to the community in the form of supplying goods and/or services that are sold without prioritizing profit and in carrying out its activities based on the principles of efficiency and productivity. The results of calculating the basic price of the room using the Activity Based Costing System are, for a Single/Twin Bed Room Rp. 397,904, and for a Triple Bed Room Rp. 440,215. There is a higher price difference using the Activity Based Costing System , namely for a Single/Twin Bed Room of IDR 197,904 for a Triple Bed Room of IDR 190,215.The results of calculating the cost of the courtroom using the Activity Based Costing System is IDR 395,599 and IDR 395,454 for the traditional method. For the calculation of the Activity Based Costing System in the guest house meeting room, the results of calculating the basic price of the room with the Activity Based Costing System results in a higher calculation (overstate) compared to the basic price of the room which is determined by the traditional method, namely with a price difference of IDR 145.

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Journal Info

Abbrev

efebe

Publisher

Subject

Religion Economics, Econometrics & Finance Environmental Science Public Health Social Sciences

Description

The aims of EFEBE is to provides immediate open access to its content in the principle of making research freely available to the public as a support for the greater global exchange of knowledge. EFEBE is available in online version. Language used in this journal is Indonesian. Scope of articles ...