Analisis Penetapan Tarif Sewa Kamar Dengan Cost Plus Pricing Pendekatan Full Costing Pada Hotel Grand Yuda Di Tenggarong

Authors

  • Aji Desilia Anggareni Universitas Kutai Kartanegara

DOI:

https://doi.org/10.53640/jemi.v17i1.744

Abstract

Abstract:

This research was conducted at Hotel Grand Yuda In Tenggarong, this research is about the gauge cost of goods sold which are issued by Grand Yuda Hotel appropriately, so that it can determine the amount of room rental rates Grand Yuda Hotel. The main purpose of this research is to determine the amount of room rental rates applied all this time is appropriate or not of the according to accounting rules. The data analysis techniques used were descriptive analysis and comparative analysis. The results of this research showed that there are differences in the determination of room rental rates according to the Grand Yuda Hotel with the results of the researchers’ calculations which use cost plus pricing method full costing approach. The determination of the room rates conducted by Grand Yuda Hotel for the room with types executive, deluxe, superior, and standard is higher than room rate according to the theory the difference was more than 5%.

Keywords: Rent Room Rates, Cost Plus Pricing, Full Costing

Downloads

Download data is not yet available.

References

Bustami, B, dan Nurlela. 2010. Edisi Keempat. “Akuntansi Biaya”, Penerbit Mitra Wacana Media. Jakarta.

Kotler dan Amstrong. 2008. Jilid Satu dan Dua. Edisi Kedua belas. “Prinsip- Prinsip Pemasaran”, Penerbit Erlangga. Jakarta.

Kotler, P. 2008. Edisi Keduabelas. Jilid Dua. “Manajemen Pemasaran”, Penerbit Indeks. Jakarta.

Mulyadi. 2001. Edisi Ketiga. “Akuntansi Manajemen Konsep, Manfaat & Rekayasa” Penerbit Salemba Empat. Yogyakarta.

Mulyadi. 2010. Edisi Kelima. “Akuntasi Biaya”, Penerbit UPP Sekolah Tinggi Ilmu Manajemen YKPN Universitas Gajah Mada. Yogyakarta.

Mulyadi. 2014. Edisi Kelima. “Akuntasi Biaya”, Penerbit UPP Sekolah Tinggi Ilmu Manajemen YKPN Universitas Gajah Mada. Yogyakarta.

Siregar, Baldric, Bambang Suripto, Dodi Hapsori. Dkk. 2014. Edisi Kedua. “Akuntansi Biaya”, Penerbit Salemba Empat. Jakarta.

Solihin, I. 2009. Cetakan Pertama. “Pengantar Manajemen”, Penerbit Erlangga. Jakarta.

Sugiyono.2014. “Metode Penelitian Kuantitatif, Kualitatif, dan R&D”, Penerbit Alfabeta. Bandung.

Sujarweni, V.W. 2016. “Akuntansi Manajemen”, Penerbit Pustaka Baru Press. Yogyakarta.

Sulastiyono, A. 2011. “Manajemen Penyelenggaraan Hotel”, Penerbit Alfabeta. Bandung.

Terry, G.R. 2013. Cetakan Keempat Belas. “Dasar-Dasar Manajemen”, Penerbit PT Bumi Aksara. Jakarta.

Tjiptono, F. 2008. “Strategi Bisnis Pemasaran”. Penerbit Andi. Yogyakarta.

Yuwono, B.H. 2004. Penentuan Tarif Sewa Kamar Dengan Metode Full Costing Pada Hotel Kusuma Kartikasari Solo, Skripsi Program S1. Universitas Sebelas Maret.

Downloads

Published

2017-06-01

How to Cite

Anggareni, A. D. (2017). Analisis Penetapan Tarif Sewa Kamar Dengan Cost Plus Pricing Pendekatan Full Costing Pada Hotel Grand Yuda Di Tenggarong. Jurnal Ekonomi &Amp; Manajemen Indonesia, 17(1). https://doi.org/10.53640/jemi.v17i1.744

Issue

Section

Articles