ABSTRAK
PUSTI WIDIA SARI NIM 2020150053. “Analisis Perbandingan Traditional
Costing dan Activity Based Costing System (ABC SYSTEM) Sebagai Dasar
Menentukan Harga Pokok Produksi Kamar di Hotel Gran Melia Jakarta ( Studi
Kasus Tahun 2023 ) “. Dibawah bimbingan Bapak Ferry Santoso, SE, M.Si.
Penelitian ini bertujuan untuk mengetahui bagaimana tariff kamar pada Hotel
Gran Melia Jakarta. Sehingga, menunjukkan bahwa penerapan Activity Based
Costing memberikan dampak yang baik yang digunakan untuk menentukan
perhitungan harga sewa kamar, yang ditetapkan oleh pihak hotel menggunakan
Activity Based Costing System untuk alat bantu pengelolaan hotal.Metode yang
digunakan adalah dengan wawancara dan dokumentasi, penelitian ini dilakukan
pada Hotel Gran Melia Jakarta yang beralamat di Jl. H. R Rasuna Said No.Kav.
X-0, Jakarta Selatan.Hasil Penelitian dari harga sewa Hotel Gran Melia Jakarta
dengan Activity Based Costing System lebih murah dibandingkan dengan harga
Traditional Costing yang diterapkan di Hotel Gran Melia Jakarta.
Kata Kunci : HPP, Activity Based Costing, Traditional Costing.
ABSTRACT
PUSTI WIDIA SARI. NIM 2020150053. Comparative Analysis of Traditional
Costing and Activity Based Costing System (ABC System) as a Basis for
Determing the Cost of Room Production at Hotel Gran Melia Hotel Jakarta (2023
Case Study). Under the guidance of Mr. Ferry Santoso, SE, M.Si.
This study aims to determine how the calculation of Hotel room rates in Jakarta.
Thus, indicates that the application of Activity Based Costing give good impact
calculations are used to determine the price of rent, set by the hotel by using
Activity Based Costing System for hotel management tool.The method used to
interview and documentation, research was conducted at Gran Melia Hotel
Jakarta is located at Jl. H. R Rasuna Said No.Kav. X-0, Jakarta Selatan. This
Compancy is one of the companies enganged in hotel services.
The result of the rental price Gran Melia Hotel Jakarta with Activity Based
Costing System is Cheaper than the price Traditional Costing set by Gran Melia
Jakarta Hotel.
Keywords: Cost of Good Sold (COGS), Activity Based Costing, Traditional
Costing
