ABSTRAK
Penelitian ini bertujuan untuk menerapkan perhitungan tarif sewa kamar dengan menggunakan metode Activity Based Costing pada Hotel Surya Duri. Metode yang digunakan dalam penelitian ini adalah dengan metode deskriptif analisis, yaitu metode penelitian dengan teknik wawancara, studi kepustakaan dan sumber data. Teknik pengumpulan data adalah wawancara dan dokumentasi. Jenis data yang digunakan adalah data primer dan data sekunder. Hasil penelitian ini menunjukkan bahwa tarif sewa kamar untuk tipe Moderate sebesar 442.341, tipe kamar Executive sebesar 458.071, tipe kamar Deluxe sebesar 496.087, tipe kamar Luxury sebesar 503.350, tipe kamar Junior Suite sebesar 637.089, tipe kamar Senior Suite sebesar 727.379. Penetapan tarif sewa kamar yang dilakukan oleh manajemen dan penerapan metode activity based costing menghasilkan selisih untuk tipe kamar Moderate sebesar 42.341, tipe kamar Executive sebesar 1.929, tipe kamar Deluxe sebesar 63.913, tipe kamar Luxury sebesar 146.650, tipe kamar Junior Suite sebesar 262.911, tipe kamar Surya Suite sebesar 372.621.
Kata Kunci : Tarif Sewa Kamar, Metode Activity Based Costing.
ABSTRACT
This research was aimed to apply the price of room lease calculation by using the method of activity based costing at Hotel Surya Duri. The method used in this research is the descriptive method of analysis, that is the research method and literature study interview techniques and data source. Data collection techniques are interview and documentation. The type of data used is primary data and secondary data. The result of this research showed that the price of room lease is 442.341 for Moderate room type, 458.071 for Executive room type, 496.087, for Deluxe room type, 503.350 for Luxury room type, 637.089 for Junior Suite room type, 727.379 for Surya Suite room type at Hotel Surya Duri, The determination of price of room lease carried out by management and the apply of activity based costing method yields differences is 42.341 for Moderate room type, 1.929 for Executive room type, 63.913 Deluxe room type, 146.650 for Luxury room type, 262.911 Junior Suite room type, 372.621 for Surya Suite room .

Keywords : Price of Room Lease, Activity Based Costing Method