Evaluasi penerapan penentuan tarif jasa sewa kamar hotel dengan metode cost – plus pricing pada hotel Sahid Jaya Solo tahun 2008

Penulis Utama : Yosep Andika Wahyu Chrisetiyanto
NIM / NIP : F3306109
× ABSTRACT Sahid Jaya Solo Hotel is one of five-starred hotels in Solo operating in lodging service that provides a variety of best facilities and services making the customers comfortable staying within it. Sahid Jaya Solo Hotel is one subsidiary of Sahid Group Hotels having many subsidiaries throughout Indonesia and even abroad, Mecca and Medina. The research was conducted to evaluate the implementation of hotel rental tariff determination using cost-plus pricing method in Sahid Jaya Solo Hotel during 2008 period. For that reason, the writer attempts to conduct a research by comparing the defined tariff in Sahid Jaya Solo Hotel using the cost-plus pricing tariff. The research methodology employed included the research scope, that was, in the Sahid Jaya Solo Hotel neighborhood located in Gajah Mada Street No.82 Solo 57132, Central Java of Indonesia, phone (0271) 644144. The data source taken was primary data and the technique of collecting data used was interview with the chief accounting, personnel manager, and training division of Sahid Jaya Solo Hotel, observation, and documentation by collecting many data, copy of necessary company’s data and reading some books as the references. After the calculation using cost-plus pricing method, some strength are obtained including in the variable costing method calculation, there is a more variance so that it has possibility to win the competition because of the deductible tariff. Some weakness is obtained that in the full costing method calculation there is a less variance because the fixed operational cost is still calculated while the level of hotel occupation is low. Therefore, it can be concluded generally that the determination of room tariff in Sahid Jaya Solo Hotel during 2008 period has been appropriate and consistent with the operational cost of each room type, although the determination is still based on the comparison with the competitor’s tariff not based on the tariff of each room type. However, using the cost-plus pricing, the finding shows that the calculation of full costing method find the less significant variance between the proposed tariff and the actual tariff, while using the variable costing method, the more variance is found, thus there is a possibility of winning the competition because of the deductible price. Considering the explanation above, in determining its tariff, the hotel management should calculate the overall operational cost relating to the hotel from the entire fixed and variable costs if it wants to get maximum profit and to win the competition among other hotels and should reevaluate the fixed and variable operational cost so that the too great cost can be saved or even reduce so that if the hotel’s level of occupation is low, it still can cover the operational cost. Keyword : Cost – plus pricing
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Penulis Utama : Yosep Andika Wahyu Chrisetiyanto
Penulis Tambahan : -
NIM / NIP : F3306109
Tahun : 2009
Judul : Evaluasi penerapan penentuan tarif jasa sewa kamar hotel dengan metode cost – plus pricing pada hotel Sahid Jaya Solo tahun 2008
Edisi :
Imprint : Surakarta - F. Ekonomi - 2009
Program Studi : D-3 Akuntansi
Kolasi :
Sumber : UNS-F. Ekonomi Prog. D III Akuntansi Keuangan-F.3306109-2009
Kata Kunci :
Jenis Dokumen : Laporan Tugas Akhir (D III)
ISSN :
ISBN :
Link DOI / Jurnal : -
Status : Public
Pembimbing : 1. Dra. Muthmainah, M.Si., Ak.
Penguji :
Catatan Umum : 2268/2009
Fakultas : Fak. Ekonomi dan Bisnis
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