scholarly journals ANALISIS PERHITUNGAN HARGA POKOK SEWA KAMAR BERDASARKAN ACTIVITY BASED COSTING SYSTEM PADA HOTEL RANGGONANG SEKAYU

2020 ◽  
Vol 3 (2) ◽  
pp. 86
Author(s):  
Deswati Supra
Keyword(s):  
Quantitative Analysis ◽  
Secondary Data ◽  
Qualitative And Quantitative Analysis ◽  
Activity Based Costing ◽  
Qualitative And Quantitative ◽  
Analysis Techniques ◽  
Data Source ◽  
Costing System ◽  
Abc Method ◽  
The Cost

This study aims to determine the calculation of the room cost using the Activity Based Costing System at the Ranggonang Hotel. The data source used by the writer in this study is secondary data. In this study the writer used qualitative and quantitative analysis techniques. The results showed that the Ranggonang Sekayu Hotel was not suitable to use the ABC method in calculating the cost of room rent. This is because the cost of room rent using the ABC method is greater which will have an impact on the high room rental rates at the Ranggonang Sekayu Hotel.

scholarly journals DESAIN DAN UJI COBA LEMBAR KERJA PESERTA DIDIK BERBASIS LEARNING CYCLE 5E PADA MATERI LARUTAN PENYANGGA

2021 ◽  
Vol 2 (1) ◽  
pp. 94
Author(s):  
Reka Pramanda Utami
Keyword(s):  
Quantitative Analysis ◽  
Learning Cycle ◽  
Teaching Material ◽  
Learning Material ◽  
Qualitative And Quantitative Analysis ◽  
Buffer Solution ◽  
Qualitative And Quantitative ◽  
Media Design ◽  
Analysis Techniques ◽  
Teachers And Students

This research was instigated by the lack of availability teaching materials that could help students in the learning process, and the unavailability of using student workbook Learning Cycle 5E based.  This research aimed at knowing the validity and practicality level ofstudent workbook Learning Cycle 5E based on Buffer Solution lesson.  It was R&D (Research and Development) with 4-D (Define, Design, Develop, Disseminate) model.  It was administered at State Senior High School 10 Pekanbaru.  The subjects of this research were student workbook media design experts, learning material experts, chemistry subject teachers, and students.  The object was student workbook Learning Cycle 5E based on Buffer Solution lesson.  The data were obtained directly from questionnaire.  The instruments of collecting the data were validity and practicality test questionnaires.  The data then were analyzed by using Descriptive qualitative and quantitative analysis techniques.  The produced workbook was tested, and it was valid with 90.9% percentage (very valid), and practical with 90.66% percentage (very practical).  Based on these results, it could be concluded thatstudent workbook Learning Cycle 5E basedwas valid and practical on Buffer Solution lesson, so it was appropriate to be an additional teaching material for teachers at school.

scholarly journals Peningkatan Hasil Belajar Materi Bangun Datar Menggunakan Papan Berpaku SD Negeri 2 Tlogopucang Tahun Ajaran 2017/2018

2019 ◽  
Vol 13 (2) ◽  
pp. 182
Author(s):  
Indra Rukmana
Keyword(s):  
Data Analysis ◽  
Quantitative Analysis ◽  
Learning Outcomes ◽  
Qualitative And Quantitative Analysis ◽  
Qualitative And Quantitative ◽  
Analysis Techniques ◽  
Average Grade ◽  
Learning Mathematics ◽  
The Right ◽  
Academic Year

The results of preliminary observations at SD Negeri 2 Tlogopucang found problems in learning Mathematics in Flat Build Material. Teachers dominate more and involve students less in the learning process. If we observe the current learning, the teacher has not managed the class well. The teacher has not used the right learning model. Students are less active in learning, the research used is Classroom Action Research which consists of two cycles. In each cycle two meetings were held. Data collection uses observation sheets and by conducting evaluation tests. Data analysis techniques use qualitative and quantitative analysis. The results of the pre-cycle research, the average grade of 61 with a percentage of graduation 50%, students complete learning 8 children, students have not completed 8 children, the percentage of 50%. In cycle 1, it was obtained the average grade of 76, the percentage of completeness 65.75% the number of students who had completed learning 11 children, not yet completed learning a total of 5 children with a percentage of 35.25%. In cycle 2, all students meet the minimum completeness criteria, a percentage of 100% is obtained with an average grade of 96.25. The conclusion is the use of nail board media can improve the learning outcomes of students in class II of SDN 2 Tlogopucang in the academic year 2017/2018.

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 KOMPARASI BIAYA PENDIDIKAN ANTARA METODE TRADISIONAL DENGAN ACTIVITY BASED COSTING SYSTEM PADA MADRASAH DINIYAH AL-BURHANIYAH

2016 ◽  
Vol 12 (1) ◽  
pp. 39-53
Author(s):  
Zulfia Hanum Alfi Syahr ◽  
Ari Purwanti ◽  
I Gusti Ketut Agung Ulupui
Keyword(s):  
Quantitative Analysis ◽  
Public Participation ◽  
Traditional Method ◽  
Activity Based Costing ◽  
Cost Of Education ◽  
Effectiveness And Efficiency ◽  
Costing System ◽  
Main Activity ◽  
The Cost ◽  
Academic Year

The purpose of this study are describing how the cost of education per month in Madrasah Diniyah Al-Burhaniyah with the traditional method and the method of Activity Based Costing System (ABC) and also showing the effectiveness and efficiency of management system in Madrasah Diniyah. In this study, the research object is the cost of education with the traditional method and the method of Activity Based Costing system (ABC) at Madrasah Diniyah Al-Burhaniyah in academic year of 2011/2012 until 2013/2014. The analysis used are quantitative analysis of the cost of education with the traditional method and the method of Activity based Costing System (ABC) and the analysis of the effectiveness and efficiency. Activities at Madrasah Diniyah Al-Burhaniyah can be grouped into two categories, namely, main activity and supporting activities. Costs arising from all of the activities is then calculated by the traditional method and the method of Activity Based Costing system (ABC). The results of the calculation of the cost of education with the traditional method and the method of Activity Based Costing System (ABC) is mostly same. The effectiveness and efficiency management of the Madrasah Diniyah Al-Burhaniyah can be seen from learning service, facilities, costing system, and public participation. The traditional method is more appropriate to use in Madrasah Al-Burhaniyah Diniyah because the calculation steps are much simpler and the result is as same as the method of Activity Based Costing system (ABC). Tujuan penelitian ini adalah untuk mengetahui bagaimana biaya pendidikan per bulan di Madrasah Diniyah Al-Burhaniyah dengan metode tradisional dan metode Activity Based Costing system(ABC) serta mengetahui keefektifan dan efisiensi dari pengelolaan Madrasah Diniyah. Pada penelitian ini yang menjadi objek penelitian adalah biaya pendidikan dengan metode tradisional dan metode Activity Based Costing system (ABC) pada Madrasah Diniyah Al-Burhaniyah pada tahun ajaran 2011/2012 hingga 2013/2014. Analisis yang digunakan adalah analisis kuantitatif untuk perhitungan biaya pendidikan dengan metode tradisional dan metode Activity based Costing system (ABC) serta analisis efektifitas dan efisiensi. Aktivitas pada Madrasah Diniyah Al-Burhaniyah dapat dikelompokkan dalam dua kategori yaitu, aktivitas utama dan aktivitas penunjang. Biaya yang muncul dari semua aktivitas tersebut kemudian dihitung dengan metode tradisional dan metode Activity Based Costing system (ABC). Hasil perhitungan biaya pendidikan dengan metode tradisional dan metode Activity Based Costing system(ABC) hampir sama. Perhitungan tingkat efektifitas dan efisiensi dapat dilihat dari faktor, layanan belajar, sarana-prasarana, pembiayan dan partisipasi masyarakat. Metode tradisional lebih tepat digunakan di Madrasah Diniyah Al-Burhaniyah karena langkah perhitungannya lebih sederhana dan hasilnya hampir sama dengan metode Activity Based Costing system (ABC).  

scholarly journals PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM MENENTUKAN HARGA POKOK KAMAR HOTEL (STUDI PADA HOTEL GREEN EDEN MANADO)

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Shelby Estereniy Siby ◽  
Ventje Ilat ◽  
Meily Y. B. Kalalo
Keyword(s):  
Descriptive Analysis ◽  
Simple Calculation ◽  
Cost Calculation ◽  
Accurate Information ◽  
Activity Based Costing ◽  
Economic Method ◽  
Costing System ◽  
Abc Method ◽  
June July ◽  
The Cost

The Activity of Based Costing (ABC) Method is a simple calculation to determine the cost of price / services to explain that the activity were the reason one to make rise the cost of the products, and products that consume activity.The hotel can use Activity Based Costing (ABC) System Method to determine hotel room rate because when they use the Activity economic method in detail, the quality of decision can be improve to be better and making more accurate. The purpose of this research is “to obtain the accurate information about Activity Based Costing” in counting the cost calculation rooms Hotel Green Eden Manado since from June, July, and August 2017. The method of analysis that I used is “Descriptive Analysis Method”, by conducting to interview to the hotel manager and doing the data collection regarding the costs and amounts of fees. Based on the analysis, there are find that Activity Based Costing System for the month of June. Superior room type, Deluxe room and Suite resulted that the cost of price rooms were lower to compared with the cost by hotel management. For July the calculation of the cost Superior room type was higher than the cost of calculated by the management Hotel. And for the type of Deluxe rooms and Suite rooms were lower to compared with the cost by the Hotel. And for the month of August the calculation for Superior, Suite, and Deluxe rooms resulted that the cost were higher than the cost calculation used by The Hotel Management.Keywords : Activity Based Costing,  The cost of rooms.

scholarly journals Metode Diskusi Dan Tanya Jawab Dalam Pembelajaran SKI Untuk Meningkatkan Keaktifan Belajar Siswa Kelas VII - H MTs Al- Mahrusiyah Lirboyo Kediri

2018 ◽  
Vol 8 (3) ◽  
pp. 451-466
Author(s):  
Ahmad Masrukin ◽  
Ahmad Arba'i
Keyword(s):  
Quantitative Analysis ◽  
Learning Process ◽  
Qualitative And Quantitative Analysis ◽  
Student Activity ◽  
Qualitative And Quantitative ◽  
Analysis Techniques ◽  
Research Article ◽  
Question And Answer ◽  
Data Collection Technique ◽  
Increasing Student Learning

This research article aims to determine the increase in student activity in the learning process in class VII H Mts Al Mahrusiyah Lirboyo Kediri by using learning methods in the form of discussion and question and answer methods. This research is classroom action research (PTK). The data collection technique is observation with descriptive qualitative and quantitative analysis techniques. The results of this study are: (1) Teachers in the learning process question and answer method in the first cycle, and there is a response from students from the questions asked, (2) in the second cycle of the 3rd and 4th meetings the teacher starts to apply the method of discussion and question and answer, in this cycle the activity and enthusiasm of students in learning increased. This can be seen as an increase in the number of students active in the pre-cycle, cycle I and cycle II. And increasing student learning activeness has increased from 7.14% to 53.57%.

scholarly journals Costs of CT Scan and Ultrasound Services Using the Activity-Based Costing Method

2021 ◽  
Author(s):  
Fatemeh Bahrami Yarahmadi ◽  
Farzad Faraji-Khaiavi ◽  
Amin Torabipour
Keyword(s):  
Ct Scan ◽  
Healthcare Services ◽  
Ct Scans ◽  
Activity Based Costing ◽  
Healthcare Organizations ◽  
Total Cost ◽  
Applied Design ◽  
Costing System ◽  
Abc Method ◽  
The Cost

Background: The activity-based costing system allows organizations to estimate the exact cost of their services based on the consumed resources, which in turn translates into increased efficiency of healthcare organizations. Objectives: The current study aimed to estimate the cost of ultrasound and CT scan services using the activity-based costing (ABC) method. Methods: Following a descriptive-applied design, the total cost of the most commonly used ultrasound and CT scan services in Imam Khomeini Hospital of Ahvaz was calculated using the ABC method. Data were collected using special forms and a list of services’ costs. To estimate the costs for different hospital sectors, first, the principles of determining cost proportion per service were set, and then using the direct cost approach, costs were estimated. Results: The highest and lowest differences from government-approved medical tariffs were related to the facial (523,000 Rials) and lung (133,000 Rials) CT scans, respectively. Also, except for abdominal and pelvic CT scans, the estimated cost of services was higher than the tariffs. The highest and lowest share of costs were related to the depreciation of capital equipment (1,174,490,000 Rials) and energy consumed by activity centers (952,000 Rials), respectively. Conclusions: For most of the investigated services, the total cost was significantly higher than the approved tariffs. To make medical tariffs more realistic and to continuously improve the provision of healthcare services, it is necessary to use costing techniques like ABC.

scholarly journals CARACTERISATIONS PHYSICO-CHIMIQUES ET MINERALOGIQUES DE LARGILE DAKLAKOU UTILISEE DANS LA POTERIE EN VUE DE SON APPLICATION DANS LA FORMULATION DES AGREGATS LEGERS

2021 ◽  
Vol 9 (09) ◽  
pp. 706-712
Author(s):  
Moursalou Koriko ◽  
◽  
Dodji Zounon ◽  
Agbegnigan Degbe ◽  
Sanonka Tchegueni ◽  
...  
Keyword(s):  
Thermal Analysis ◽  
Quantitative Analysis ◽  
Chemical Analysis ◽  
Point Of View ◽  
Qualitative And Quantitative Analysis ◽  
X Ray Diffraction ◽  
X Ray ◽  
Qualitative And Quantitative ◽  
Analysis Techniques ◽  
Local Materials

In order to contribute to the enhancement of local materials, Aklakou clays taken from the quarry and used for pottery have been characterized from a physicochemical and mineralogical point of view. Thus, the samples taken from the quarry were subjected to chemical and mineralogical analyzes. Several qualitative and quantitative analysis techniques were used (chemical analysis, thermal analysis, X-ray diffraction and analysis by I.R. spectroscopy). These results demonstrated the richness of this quartz clay, resulting in a high proportion of silica (77.62%). This study was therefore essential before any application of this type of clay in the formulation of aggregates and pottery products or even ceramics in the broad sense. We can therefore conclude that the clays mined at the Aklakou quarry are very favorable materials for formulations of pottery products and in other fields such as the formulation of light aggregates.

scholarly journals ANALISIS HARGA POKOK PRODUKSI DAN KEUNTUNGAN USAHA PEMBIBITAN LADA DI DESA SUKADANA BARU KECAMATAN MARGA TIGA KABUPATEN LAMPUNG TIMUR

2021 ◽  
Vol 9 (1) ◽  
pp. 153
Author(s):  
Yesi Agus Riani ◽  
Wan Abbas Zakaria ◽  
Teguh Endaryanto
Keyword(s):  
Quantitative Analysis ◽  
Production Cost ◽  
Survey Method ◽  
Qualitative And Quantitative Analysis ◽  
Total Cost ◽  
Qualitative And Quantitative ◽  
Main Production ◽  
One Year ◽  
The Cost ◽  
Pepper Breeding

This research aims to analyze  the main production cost and profit of local and recommended pepper breeding in Sukadana Baru Village, Marga Tiga Subdistrict, East Lampung Regency.  Respondents are ten pepper breeding farmers divided into three groups based on the amount of production and length of business.  The data were collected in March - April 2019.  This research used a survey method where the qualitative and quantitative analysis are utilized as the data analysis tools.  The quantitative analysis is utilized to analyze the main production cost and profit.  The qualitative analysis is used to differentiate the main production cost and profit from each group.  The results show that the cost production of local pepper breeding with variable costing method ranges from IDR1,103.86 - IDR1,466.68 and with the full costing method ranging from IDR1,351.71-IDR1,754.59.  The basic cost of recommended pepper breeding with variable costing method ranges from IDR821.83-IDR1,011.09 and with the full costing method ranging from IDR1,011.90-IDR1,305.09.  Local pepper breeding generated  profit for cash costs in one year amounting to IDR1,516.08-IDR3,527,046.65 and for a total cost of IDR1,016,002.78-IDR2,764,370.65, the recommended pepper breedings generated profit from cash costs a year amounting to IDR4,823,589.37-IDR12,628,495.56 and over total cost of IDR2,297,595.11-IDR8,763,441.85. Key words: breeding, pepper, profit, the main production cost.

ANALISIS PENENTUAN HARGA POKOK PRODUKSI BERDASARKAN SISTEM ACTIVITY BASED COSTING PADA USAHA TEMPE PAK ALI DI SAMARINDA

2020 ◽  
Vol 8 (2) ◽  
pp. 118
Author(s):  
TITIK YUNI PUSPITA SARI
Keyword(s):  
Primary Data ◽  
Activity Based Costing ◽  
Descriptive Research ◽  
Direct Observations ◽  
Conventional Methods ◽  
Cost Of Production ◽  
The Difference ◽  
Costing System ◽  
Abc Method ◽  
The Cost

The formulation of the problem in this study is to find out how much the basic price per pack of tempe in the Tempe Pak Ali business if calculated using conventional methods and activity based costing method, what factors cause differences in the cost of production based on the system activity based costing with conventional methods in Mr. Ali's Tempe Business. The research method used is descriptive research with a quantitative approach. The type of primary data obtained from interviews and direct observations on the Tempe Pak Ali Business. The results of this study are the cost of tempe production based on the activity based costing system of Rp. 8632.66 and conventional system based of Rp. 9,389.41. The conclusion of this study is the difference that occurs in determining the cost of production used by Tempe Pak Ali's Business with the activity based costing method due to the imposition of overhead costs produced by making tempe and conventional methods and ABC methods are different, so that the costs obtained can be greater or more small. The activity based costing method can be applied to Pak Ali's Tempe Business because using the ABC method requires lower costs than using conventional methods.

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