Analisis Implementasi Time Driven Activity Based Costing (TDABC) Dalam Perhtungan Biaya Kamar Pada Room Division di Front One Hotel Purwodadi

Abstract

Penelitian ini menganalisis perhitungan biaya kamar dengan menggunakan Time Driven Activity Based Costing (TDABC). TDABC lebih menekankan pada penggunaan unit waktu sebagai dasar perhitungan biaya. Objek pada penelitian ini adalah Hotel Front One dan hanya berfokus pada Room Division. Teknik yang digunakan dalam penelitian ini adalah analisis deskriptif kuantitatif. Jenis data yang digunakan oleh peneliti adalah data primer dan data sekunder. Data primer diperoleh secara langsung dari pihak internal melelui pengamatan dan wawancara mengenai informasi biaya dengan kepala bagian akuntansi. Hasil penelitian menunjukkan bahwa Hotel Front One berdasarkan hasil perhitungan TDABC, tarif kamar untuk jenis Superior, Deluxe, dan Executive menunjukkan selisih dari perbedaan tarif tersebut lebih rendah dari perhitungan perusahaan.

Most of the revenue in hotel comes from room division because room supplying is the primary sales for the hospitality industri. Therefore, the hospitality industri is required to be able to determine the exact price of the room. This causes the management requires accurate information such as the room cost or unit cost to be used as a basis for making decisions. This research was conducted to analyze the results of the calculation of the room cost by using Time Driven Activity Based Costing (TDABC). TDABC method emphasizes the use of time as the basisfor calculating costs. The object of this research is Front One Hotel and focuses only room division. The technique used in this research is quantitative descriptive analysis. The type of data used by the researcher is primary data and secondary data. Primary data is obtained directly from internal party through observation and interview about cost information with head of accounting department. The results show that Hotel Front One is based on TDABC calculation, room rate for Superior, Deluxe and Executive type shows the difference of the tariff difference is lower than the calculation of the company.