scholarly journals Analisis Penerapan Metode Activity Based Costing dalam Menentukan Harga Sewa Kamar Hotel

2018 ◽  
Vol 6 (2) ◽  
pp. 93
Author(s):  
Fahmi Hikmah Faishal ◽  
Heni Mulyani ◽  
Leni Yulianti
Keyword(s):  
Lower Cost ◽  
Secondary Data ◽  
Data Sources ◽  
Selling Price ◽  
Activity Based Costing ◽  
Hotel Room ◽  
Descriptive Research ◽  
Secondary Data Sources ◽  
The Difference ◽  
The Cost

Abstract.This study aims to find out how the application of hotel room rental prices by using activity based costing at de’Kayakini Bandung hotels. This study uses descriptive research methods. Descriptive research to determine the difference in activity based costing methods with traditional methods. In this study there is only one type of variable used, namely rent. The rental price is the amount of money that will be paid for something to be received, the rental price in this study is the selling price. The data sources used in this study are secondary data sources. Secondary data is obtained from Hotel De’Kayakini in the form of hotel cost reports. The results of the study show that from the calculation of the cost of rooms using the activity based costing method, the lower cost of goods is obtained compared to the traditional cost accounting method.Keywords. activity based costing; room rental prices AbstrakPenelitian ini bertujuan untuk untuk mengetahui bagaimana penerapan harga sewa kamar hotel dengan menggunakan activity based costing pada hotel de’Kayakini Bandung. Penelitian ini menggunakan metode penelitian deskriptif. Penelitian deskriptif untuk mengetahui perbedaan metode activity based costing dengan metode tradisional. Dalam penelitian ini terdapat hanya satu jenis variabel yang digunakan yaitu harga sewa. Harga sewa adalah sejumlah uang yang akan dibayarkan untuk sesuatu hal yang akan diterima, harga sewa dalam penelitian ini adalah harga jual. Sumber data yang digunakan dalam penelitian ini, merupakan sumber data sekunder. Data sekunder didapatkan dari Hotel De’Kayakini berupa laporan biaya hotel. Hasil penelitian menunjukkan bahwa dari perhitungan harga  pokok kamar dengan menggunakan metode activity based costing diperoleh harga pokok yang lebih rendah dibandingkan dengan metode traditional cost accounting.Kata kunci. activity based costing; harga sewa kamar

scholarly journals Pembinaan karakter nasionalisme melalui pembiasaan menyanyikan lagu kebangsaan pra pembelajaran di SMPN 2 Megaluh Kabupaten Jombang

2021 ◽  
Vol 1 (2) ◽  
pp. 160-172
Author(s):  
Meylina Tria Ambarwati ◽  
Yuniastuti Yuniastuti ◽  
Desinta Dwi Rapita
Keyword(s):  
Data Collection ◽  
Secondary Data ◽  
Data Sources ◽  
National Anthem ◽  
Descriptive Research ◽  
New Speakers ◽  
Secondary Data Sources ◽  
Character Building ◽  
Research Type ◽  
Made In

This study is based on the eroding sense of nationalism that is increasingly fading among the younger generation that makes the planting of nationalism values in the world of education is now beginning to be improved. This study aims to know the development of nationalism character, supporting factors, obstacles experienced, and how to overcome the obstacles experienced in the application of nationalism character building through habituation singing the pre-learning national anthem. This study uses qualitative approach with descriptive research type. The data sources used in this study are primary and secondary data sources. The data collection techniques in this study used non-participant observations, interviews, and documentation. Data analysis in this study was conducted by data collection. reduction of data, presentation of data, and withdrawal of conclusions. The implementation of singing the national anthem of Indonesia Raya to foster the character of nationalism in students at SMP Negeri 2 Megaluh is in accordance with Permendikbud No.21 Year 2015 on the Rules of The First Day of School Admission. The supporting factor in the development of nationalism character through habituation to sing the pre-learning national anthem at SMP Negeri 2 Megaluh is the existence of adequate facilities. The obstacles owned by SMP Negeri 2 Megaluh in carrying out the policy of singing the national anthem of Indonesia Raya to foster the character of nationalism in students are the lack of seriousness of students, speakers that do not function properly, and the lack of strict sanctions. The efforts that will be made in overcoming the obstacles of fostering the character of nationalism through habituation to sing the pre-learning national anthem at SMP Negeri 2 Megaluh are to reward, buy some new speakers, and give a reprimand to teachers who are less assertive. Kajian ini didasarkan atas terkikisnya rasa nasionalisme yang semakin lama semakin memudar dikalangan generasi muda yang membuat penanaman nilai-nilai nasionalisme dalam dunia pendidikan sekarang ini mulai ditingkatkan. Pendidikan karakter nasionalisme menjadi langkah efektif untuk membangun rasa semangat nasionalisme para generasi muda. Kajian ini bertujuan mengetahui pembinaan karakter nasionalisme, faktor pendukung, kendala yang dialami, dan cara mengatasi kendala yang dialami dalam penerapan pembinaan karakter nasionalisme melalui pembiasaan menyanyikan lagu kebangsaan pra pembelajaran. Kajian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Sumber data yang digunakan dalam kajian ini adalah sumber data primer dan sekunder. Teknik pengumpulan data pada kajian ini menggunakan observasi non partisipan, wawancara, dan dokumentasi. Analisis data dalam kajian ini dilakukan dengan pengumpulan data. reduksi data, penyajian data, dan penarikan kesimpulan. Pelaksanaan menyanyikan lagu kebangsaan Indonesia Raya untuk menumbuhkan karakter nasionalisme dalam diri peserta didik di SMP Negeri 2 Megaluh sudah sesuai dengan Permendikbud No.21 Tahun 2015 tentang Aturan Hari Pertama Masuk Sekolah. Faktor pendukung dalam pembinaan karakter nasionalisme melalui pembiasaan menyanyikan lagu kebangsaan pra pembelajaran di SMP Negeri 2 Megaluh adalah dengan adanya fasilitas yang sudah memadai. Kendala yang dimiliki oleh SMP Negeri 2 Megaluh dalam melaksanakan kebijakan menyanyikan lagu kebangsaan Indonesia Raya untuk menumbuhkan karakter nasionalisme dalam diri peserta didik adalah kurangnya kesungguhan siswa, speaker yang tidak berfungsi dengan baik, dan kurangnya sanksi tegas. Upaya yang akan dilakukan dalam mengatasi kendala pembinaan karakter nasionalisme melalui pembiasaan menyanyikan lagu kebangsaan pra pembelajaran di SMP Negeri 2 Megaluh adalah memberikan reward, membeli beberapa speaker baru, dan memberikan teguran kepada guru yang kurang tegas.

scholarly journals ANALISIS PENGAMBILAN KEPUTUSAN NASABAH PEMBIAYAAN MURABAHAH PADA BMT DAARUT TAUHIID BANDUNG

2019 ◽  
Vol 4 (1) ◽  
Author(s):  
Asep Suryanto ◽  
Adah Sa’adah
Keyword(s):  
Research Method ◽  
Secondary Data ◽  
Data Sources ◽  
Primary Data ◽  
Data Display ◽  
Analysis Techniques ◽  
Customer Perceptions ◽  
Descriptive Research ◽  
Secondary Data Sources ◽  
Research Show

The objective of this research was to find out what factors underlie Daarut Tauhiid BMTcustomers in applying of murabaha financing. The research method used is descriptive research method with a qualitative approach. The data sources in this study involve primary data sources and secondary data sources. Primary data sources, namely the unit head, account officer, and members of Daarut Tauhiid BMT as murabaha financing customers at the BMT. Secondary data sources involve modules, documents at Daarut Tauhiid BMT relating to the topic of research. The data analysis techniques are through the stages of data reduction, data display and data verification. The results of the research show that the factors that could underlie customer decisions in applying The results showed that the factors underlying the customer's decision in applying of murabaha financing at Daarut Tauhiid Baitul mal wa Tamwil (BMT) were images of the Daarut Tauhiid environment, reference groups, customer needs in certain situations, supporting personal work, customer perceptions of syariah compliance

PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING PADA USAHA AMPLANG UD. TAUFIK JAYA MAKMUR DI SAMARINDA

2020 ◽  
Vol 8 (2) ◽  
pp. 142
Author(s):  
Muhammad Ramadhani
Keyword(s):  
Raw Materials ◽  
Production Costs ◽  
Selling Price ◽  
Labor Costs ◽  
Descriptive Research ◽  
Cost Of Production ◽  
The Difference ◽  
The Cost ◽  
Production Period

Determination of cost of goods must be applied appropriately and careful, because this can help entrepreneurs to compete in a manner well and in a relatively long period of time. The purpose of this study was to determine the calculation of the cost of production of the UD Taufik Jaya Makmur Samarinda Samarinda business which is used today and the calculation of the cost of production in the UD Taufik Jaya Makmur Samarinda Samarinda business according to the full costing method. Full costing is a method of determining the cost of production that takes into account all elements of production costs into the cost of production, which consists of the cost of raw materials, direct labor costs, and factory overhead costs, both behaving variable and fixed. The method used in this research is descriptive research with a quantitative approach. The variables of this study include the cost of production using the full costing method. Data analysis was performed by calculating the cost of production based on the concept of the full costing method. The results showed that the results of the analysis of the calculation of the Cost of Production of envelopes per kg in the UD Taufik Jaya Makmur Samarinda Endeavor conducted at present were Rp. 80,312.50 per kg. Whereas the Cost of Production of envelopes per kg in the UD Taufik Jaya Makmur Samarinda Business in Samarinda if calculated using the full costing method is Rp 83,068.23 per kg. The difference in cost of production of the UD Taufik Jaya Makmur Samarinda Amplang Business conducted so far using the full costing method for the UD Taufik Jaya Makmur Samarinda Endeavor is Rp 2,755.73 per kg. It is recommended that UD Taufik Jaya Makmur in Samarinda should calculate and charge all elements of the factory overhead costs in one production period (month). This is done so that information about the cost of production can be a good basis for the factory in setting the selling price of envelopes at UD Taufik Jaya Makmur in Samarinda.

EFEKTIVITAS JAMINAN PERORANGAN (PERSONAL GUARANTEE) DALAM MENUNJANG PENYELESAIAN KREDIT BERMASALAH DI BANK BRI CABANG SURAKARTA DAN BANK BNI SYARIAH CABANG SURAKARTA

2020 ◽  
Vol 8 (1) ◽  
pp. 111
Author(s):  
Nur Intan Yunianti ◽  
Ambar Budhisulistyawati
Keyword(s):  
Secondary Data ◽  
Data Sources ◽  
District Court ◽  
Primary Data ◽  
Fixed Asset ◽  
Nonperforming Loans ◽  
Descriptive Research ◽  
Qualitative Approaches ◽  
Fixed Assets ◽  
Secondary Data Sources

<p>Abstract<br />This article aims to determine the effectiveness of personal guarantees on the settlement of nonperforming loans at the Bank BRI of Surakarta Branch and Bank BNI Syariah of Surakarta Branch. This study uses empirical<br />(nondoctrinal) legal research methods with the nature of descriptive research and qualitative approaches. The study uses qualitative methods with primary data sources and secondary data sources in the form of primary legal materials, secondary legal materials, and tertiary legal materials.  Data collection techniques in the form of taking primary data from interviews or interviews accompanied by studies of supporting documents. The results of the study indicate that there is a guarantee of individuals (borgtocht) in the form of coorporate guarantees and personal guarantees as an additional guarantee after the existence of material guarantees (fixed assets) but is able to be a tool for creditors in monitoring the continuity of the debtor’s business. Based on the results of the study according to the authors it can be seen that the effectiveness of individual guarantees in the settlement of non-performing loans is less effective because it is less able to guarantee the completion of credit at the BRI Branch of Surakarta Branch and Bank BNI Syariah Surakarta Branch considering the execution of the execution is too complicated. As well, these two banks have never sued the execution of individual guarantees to the District Court. During this time credit settlement uses fixed assets<br />Keywords: Effectivity, Credit, Persnal Guarantee</p><p>Abstrak<br />Artikel ini bertujuan mengetahui efektivitas jaminan perorangan (personal guarantee) pada penyelesaian kredit bermasalah di Bank BRI Cabang Surakarta dan Bank BNI Syariah Cabang Surakarta. Penelitian ini menggunakan metode penelitian hukum empiris (nondoktrinal) dengan sifat penelitian deskriptif and pendekatan kualitatif. Penelitian menggunakan metode kualitatif dengan sumber data primer dan  sumber data sekunder berupa bahan hukum primer, bahan hukum sekunder, dan bahan hukum tersier.  Teknik pengumpulan data berupa pengambilan data utama dari wawancara atau interview yang disertai dengan studi dokumen-dokumen pendukung. Hasil penelitian menunjukkan bahwa adanya jaminan Perseorangan (borgtocht) baik berupa coorporate guarantee maupun personal guarantee sebagai jamminan tambahan setelah adanya jaminan kebendaan (fixed asset) namun mampu sebagai alat bantu kreditur daalam memonitor kelangsungan usaha debitor. Berdasarkan hasil penelitian menurut penulis dapat diketahui bahwa efektivitas jaminan perorangan dalam penyelesaian kredit bermasalah kurang efektif karena kurang dapat  menjamin penyelesaian kredit di Bank BRI Cabang Surakarta dan Bank BNI Syariah Cabang Surakarta mengingat pelaksanaan eksekusi yang terlalu rumit. Serta, kedua bank ini belum pernah melakukan gugatan eksekusi jaminan perorangan ke Pengadilan Negeri. Selama ini penyelesaian kredit menggunaka jaminan kebendaan (fixed asset)<br />Kata kunci: Efektivitas, Pemberian Kredit, Jaminan Perorangan</p>

scholarly journals AKUNTABILITAS PENGELOLAAN KEUANGAN DESA

2020 ◽  
Vol 5 (2) ◽  
pp. 167
Author(s):  
Kusnadi Yudha Wiguna ◽  
Elia Dwilingga
Keyword(s):  
Financial Management ◽  
Qualitative Data ◽  
Secondary Data ◽  
Data Sources ◽  
Primary Data ◽  
Descriptive Research ◽  
Secondary Data Source ◽  
Data Source ◽  
Secondary Data Sources ◽  
Implementation Stage

The purpose of this research is to find out how the accountability of village financial management in Megang Sakti V Village Megang Sakti District Musi Rawas District. This type of research is descriptive research with qualitative data analysis using primary and secondary data sources. Primary data sources, namely through observation and interviews. The secondary data source is through regulations related to village financial management in 2018. The results showed that there was a delay in accountability at the implementation stage in submitting a payment request which led to delays in the administration, reporting and accountability stages. At the administration stage there is also a delay, apart from being due to the delay in this implementation stage, also due to the limited ability and knowledge of village apparatus resources in running village financial system applications which have an impact on delays in the next stage, namely reporting and accountability.

scholarly journals USULAN MODEL PERHITUNGAN HARGA POKOK JASA PADA INDUSTRI TOUR & TRAVEL DENGAN METODE ACTIVITY BASED COSTING (ABC) (Studi Pada Perusahaan Jasa XYZ Travel)

2018 ◽  
Author(s):  
Karina Putri Aulia ◽  
Muji Astuti
Keyword(s):  
Cost Allocation ◽  
Secondary Data ◽  
Tourism Industry ◽  
Travel Agency ◽  
Activity Based Costing ◽  
Travel Services ◽  
The Difference ◽  
Abc Method ◽  
Travel Industry ◽  
The Cost

<p align="center"><strong><em>ABSTRACT:</em></strong></p><p><em>Strengthening middle-class prosperity in Indonesia raises the tourism industry, especially the umrah travel agency. Government regulations on waiting periods of pilgrimage have contributed to the increase of umrah pilgrims. In gaining market share, the umrah travel industry proclaims a low-price strategy. umrah travel industry is faced with the challenge of cost management and cost allocation so that the cost of goods calculation is more accurate.</em></p><p><em>This study aims to propose the calculation of cost of services by the method of Activity Based Costing (ABC) in XYZ Travel company. Activity Based Costing is a method of allocating cost based on activity so as to produce the calculation of cost of goods more appropriate. This study explains the basic concepts of ABC and compares it with the traditional product costing methods already applicable in XYZ Travel.</em></p><p><em>The method used in this research is descriptive method with qualitative approach. The data used are secondary data in the form of financial statements supported by observation and interview with XYZ Travel management. The study was conducted on the costs incurred in the umrah travel industry according to 2016 financial data on the available umrah packages.</em></p><p><em>The results showed the difference between the cost of travel services industry umrah ABC method with the traditional price according to XYZ Travel. The difference between the cost of services for package type of two, three, and four of Rp 4,716,008, Rp 4,637,716 and Rp 4,502,774. The average cost of travel services umrah XYZ Travel increased after using the Activity Based Costing method. Increase or decrease in cost of services affects the difference in price offered to consumers. XYZ Travel company management is advised to consider using Activity Based Costing method as it can assist management in allocating more accurate cost.</em></p><p><em>                                                                                        </em></p><p><em>Keywords: Umrah Travel Industry, Cost of Services, Activity Based Costing</em><em></em></p>

scholarly journals ANALISIS PENGEMBANGAN OBYEK WISATA PANTAI OESAPA DI KOTA KUPANG

2020 ◽  
Vol 10 (3) ◽  
pp. 327-345
Author(s):  
Febi Adriani Balu ◽  
Ronald P C Fanggidae ◽  
Paulina Yuritha Amtiran
Keyword(s):  
Human Resources ◽  
Secondary Data ◽  
Data Sources ◽  
Primary Data ◽  
Tourist Attraction ◽  
Descriptive Research ◽  
Inhibiting Factors ◽  
Qualitative Descriptive ◽  
Secondary Data Sources ◽  
Natural Diversity

This study aims to analyze the supporting and inhibiting factors for the development of Oesapa Beach attractions in Kupang City. This type of research is qualitative research using qualitative descriptive research methods. Data sources consist of primary data obtained through observation and interviews; and secondary data sources come from records, interview results and documents from relevant agencies in the study. The results of the study show that the factors that support the development of Oesapa Beach attractions are: (1) Tourist attraction, is anything that has a unique, easy, and value in the form of natural diversity, culture, and man-made results that are targeted or tourist visits; (2) Visitors, are someone who visits a tourist area with the aim of having fun and spending less time, energy and money in less than 24 hours. While the inhibiting factors for the development of Oesapa Beach attractions are: (1) Accessibility, is the degree of ease achieved by a person towards an object, service or environment; (2) Promotion is an effort to offer products or services with the aim of attracting consumers to buy or consume them; (3) Human Resources (HR), namely the workforce involved in tourism is still inadequate and professional; and (4) Funds, is one of the benchmarks for the progress of the development of sustainable tourism objects. Oesapa Beach has a tourist attraction in the form of beautiful and natural scenery, lopo-lopo lined on the beach, and lined with cafes with colorful tents and unique and different cafe designs. In addition to the tourist attraction, visitors who are increasingly busy visiting this tourist attraction become a supporting factor for tourism objects can be developed. Keywords:  Analysis, Obstacle Factors, Supporting Factors, Tourism

scholarly journals The Price Determination Method Through Production Costs Calculation Study on Tas Tajur PT SKI, Bogor

2019 ◽  
Vol 5 (2) ◽  
pp. 1423-1432
Author(s):  
Iriyadi .
Keyword(s):  
Production Cost ◽  
Secondary Data ◽  
Production Costs ◽  
Cost Calculation ◽  
Manufacturing Cost ◽  
Selling Price ◽  
Price Determination ◽  
The Difference ◽  
The Cost ◽  
Descriptive Method

The purpose of this research is to analyze the method used in calculating production cost and selling price of bag type 3673 on Tas Tajur PT SKI Bogor and also to compare the method used with full costing and variable costing method. This study used descriptive method and used primary and secondary data. The finding of research can be concluded that calculation of bag production cost type 3673 using company method, full costing, and variable costing each equal to Rp66.700, Rp69.830, and Rp68.700. While for the selling price of type 3673 bag using company method, full costing, and variable costing of Rp199,900, Rp209,490 and Rp206,100 respectively. The difference in bag manufacturing cost calculation lies in the factory overhead cost consisting of the cost of depreciation of the factory sewing machine, the cost of factory table depreciation, the cost of factory maintenance and the cost of factory utility.

scholarly journals Penentuan Harga Pokok Produksi Dengan Metode Full Costing Sebagai Dasar Penetapan Harga Jual Pada UKM Tahu AN Anugrah

2020 ◽  
Vol 8 (1) ◽  
pp. 9-16
Author(s):  
Sintia Anggreani ◽  
I Gde Sudi Adnyana
Keyword(s):  
Secondary Data ◽  
Production Costs ◽  
Primary Data ◽  
Selling Price ◽  
Accurate Calculation ◽  
Calculation Results ◽  
The Difference ◽  
The Cost ◽  
Keywords Cost

Cost of Goods Manufacture is an important component that must be calculated by the company in order to determine the selling price of the product. SMEs are often wrong in calculating the Cost of Goods Manufacture they do. One of the mistakes made by SMEs in calculating the Cost of Goods Manufacture is that the calculations carried out are very simple and do not specify all costs used in the production process to produce a product. This study aims to analyze (1) the calculation of the Cost of Goods Manufacture in SMEs Tahu AN Anugrah , (2) the determination of Cost of Goods Manufacture with the full costing method in SMEs Tahu AN Anugrah, and (3) the difference in calculation of Cost of Goods Manufacture according to SMEs AN Anugrah and according full costing method and its effect on selling prices.                The data used in this study are primary data and secondary data. The primary data used is obtained from the results of interviews and recording of information needed directly in SMEs Tahu AN Anugrah. While the secondary data are is obtained from literature studies such as previous journals, related books, documentation and reading in accordance with the research title.  The Research results show, there are differences in the calculation results of the Cost of Goods Manufacture carried out by the SMEs and by the full costing method. The calculation of Cost of Goods Manufacture by SMEs Tahu AN Anugrah for White Tofu products is Rp 200 and Yellow Tofu Rp 201.12 while by the full costing method for White Tofu products is Rp 218.41 and Yellow Tofu Rp 228.44. So that, there are differences in the calculation results, namely for White Tofu Rp 18.41 and Yellow Tofu Rp 27.32. Differences in calculation are due to the full costing method is more detailed by including all elements of production costs. This shows that the method provides a more accurate calculation to be able to set a better selling price.  Keywords: Cost of Goods Manufacture, Full Costing, Selling Prices, SMEs

scholarly journals The Difference of Cost of Good Manufactured Determination Using Traditional and Activity-Based Costing Method

2019 ◽  
Vol 1 (1) ◽  
pp. 41
Author(s):  
Ida Farida Adi Prawira
Keyword(s):  
Qualitative Research ◽  
Data Reduction ◽  
Traditional Method ◽  
Case Study Research ◽  
Selling Price ◽  
Data Display ◽  
Activity Based Costing ◽  
The Difference ◽  
The Cost

This research’s goal is to know the difference in the cost of good manufactured determination using traditional and activity-based costing in an MSMEs. This research can be classified into descriptive qualitative research with case study research design. The data in this research are collected by the triangulation method and the data is analyzed by data reduction, data display, and verification. The calculation of cost of good manufactured using Activity-Based Costing shows the average margin percentage is higher compared to the usage of traditional method. Activity-Based Costing Method can allocate the cost to the activities accurately dan help the management to determine the selling price.

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