[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"ssr-repo-dspace000003277":3,"ssr-repo-divisions":69,"menu-footer-id":255,"menu-main-id":316},{"id":4,"title":5,"authors":6,"files":8,"advisors":35,"authors_detail":36,"advisors_detail":40,"publisher":41,"publish_place":42,"language":43,"type":44,"type_slug":45,"year":46,"department":47,"study_program":48,"keywords":49,"keywords_detail":55,"abstract":66,"abstract_html":67,"url":68},"repo-dspace000003277","Analisis Penerapan Metode Activity Based Costing dan Activity Based Management dalam Penentuan Tarif Sewa Kamar di Paiton Resort Hotel",[7],"Wasilatul Arhami",[9,13,16,19,23,26,29,32],{"chapter":10,"requires_login":11,"label":12,"available":11},"abstrak",false,"Abstrak",{"chapter":14,"requires_login":11,"label":15,"available":11},"bab1","Bab I",{"chapter":17,"requires_login":11,"label":18,"available":11},"bab2","Bab II",{"chapter":20,"requires_login":21,"label":22,"available":11},"bab3",true,"Bab III",{"chapter":24,"requires_login":21,"label":25,"available":11},"bab4","Bab IV",{"chapter":27,"requires_login":21,"label":28,"available":11},"bab5","Bab V",{"chapter":30,"requires_login":21,"label":31,"available":11},"full","Dokumen Lengkap",{"chapter":33,"requires_login":11,"label":34,"available":21},"open","Akses Terbuka",[],[37],{"name":7,"nim":38,"slug":39},"2142520004","wasilatul-arhami",[],"Politeknik Negeri Malang","Malang","Indonesia","Skripsi (D4)","skripsi-d4",2025,"D-IV AKUNTANSI MANAJEMEN",null,[50,51,52,53,54],"Hotel","Tarif Sewa Kamar","Activity Based Costing","Activity Based Management","Efisiensi Operasional",[56,58,60,62,64],{"name":50,"slug":57},"hotel",{"name":51,"slug":59},"tarif-sewa-kamar",{"name":52,"slug":61},"activity-based-costing",{"name":53,"slug":63},"activity-based-management",{"name":54,"slug":65},"efisiensi-operasional","Penelitian ini bertujuan untuk menganalisis penerapan metode Activity Based Costing (ABC) dan Activity Based Management (ABM) serta membandingkan tarif sewa kamar hasil perhitungan dengan tarif yang telah ditetapkan di Paiton Resort Hotel. Penelitian ini menggunakan metode deskriptif kuantitatif dengan data biaya dan aktivitas yang diperoleh selama tahun 2023. Hasil penelitian menunjukkan bahwa berdasarkan metode ABC, sebagian besar tipe kamar mengalami overcosting. Namun tipe kamar Standart Twin dan Omah Bamboe justru mengalami undercosting, di mana tarif yang ditetapkan lebih rendah dari biaya aktual menurut alokasi aktivitas. Perhitungan metode ABM menunjukkan bahwa hampir seluruh tipe kamar mengalami overcosting, dengan selisih terbesar terjadi pada Superior Terrace Twin sebesar Rp 208.554, sedangkan undercosting hanya terjadi pada Omah Bamboe dengan selisih Rp 248.798. Metode ABM memberikan gambaran biaya yang lebih efisien dengan mempertimbangkan eliminasi aktivitas yang tidak bernilai tambah. Berdasarkan hasil tersebut, peneliti menyarankan agar Paiton Resort Hotel mempertimbangkan penerapan metode ABM dalam penetapan tarif sewa kamar. Metode ini memungkinkan perusahaan menentukan harga yang lebih akurat, efisien, dan kompetitif, sehingga dapat meningkatkan profitabilitas serta daya saing dalam industri perhotelan.","\u003Cp>Penelitian ini bertujuan untuk menganalisis penerapan metode Activity Based Costing (ABC) dan Activity Based Management (ABM) serta membandingkan tarif sewa kamar hasil perhitungan dengan tarif yang telah ditetapkan di Paiton Resort Hotel. Penelitian ini menggunakan metode deskriptif kuantitatif dengan data biaya dan aktivitas yang diperoleh selama tahun 2023. Hasil penelitian menunjukkan bahwa berdasarkan metode ABC, sebagian besar tipe kamar mengalami overcosting. Namun tipe kamar Standart Twin dan Omah Bamboe justru mengalami undercosting, di mana tarif yang ditetapkan lebih rendah dari biaya aktual menurut alokasi aktivitas. Perhitungan metode ABM menunjukkan bahwa hampir seluruh tipe kamar mengalami overcosting, dengan selisih terbesar terjadi pada Superior Terrace Twin sebesar Rp 208.554, sedangkan undercosting hanya terjadi pada Omah Bamboe dengan selisih Rp 248.798. Metode ABM memberikan gambaran biaya yang lebih efisien dengan mempertimbangkan eliminasi aktivitas yang tidak bernilai tambah. Berdasarkan hasil tersebut, peneliti menyarankan agar Paiton Resort Hotel mempertimbangkan penerapan metode ABM dalam penetapan tarif sewa kamar. 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