Aplikasi Penentuan Tarif Pelayanan Jasa Ruangan Dengan Pendekatan Activity Based Costing (studi Kasus: Hotel Meize, Bandung)

Luthfiya Hanum, Asti Widayanti, Magdalena Karismariyanti

Abstract

Abstrak Hotel Meize merupakan salah satu perusahaan jasa yang beralamat di jalan Sumbawa nomor 7, Merdeka, Sumur Bandung, Kota Bandung. Pelayanan jasa utama hotel adalah pelayanan kamar. Pembiayaan untuk beberapa fasilitas dan pelayanan kamar sering kali dibagi rata sehingga perusahaan perlu untuk mengelompokkan seluruh aktivitas menurut bagaimana aktivitas-aktivitas tersebut mengkonsumsi sumber daya berdasarkan tipe kamar. Aplikasi Penentuan Tarif Pelayanan Jasa Ruangan dengan Pendekatan Activity Based Costing diharapkan menjadi alat bantu pengelola hotel untuk menentukan harga jual kamar. Fungsionalitas yang dimiliki antara lain melakukan pencatatan pendapatan jasa kamar dan pengeluaran, mengidentifikasi aktivitas masing-masing kamar, menentukan biaya operasional masing-masing kamar dengan metode Activity Based Costing (ABC), serta penyajian catatan keuangan berupa jurnal, buku besar, dan laporan laba rugi. Aplikasi dibangun menggunakan bahasa pemrograman PHP dan framerork CI. Proses pengembangan menggunakan Software Development Life Cycle (SDLC) waterfall. Fungsionalitas yang diujikan menggunakan metode black box testing. Kata kunci: Aplikasi Berbasis Web, UML, Black Box Testing, Activity Based Costing APPLICATION FOR DETERMINING THE RATE OF ROOM SERVICE WITH ACTIVITY BASED COSTING APPROACH Abstract Meize Hotel is one of the service companies having its address at Jalan Sumbawa number 7, Merdeka, Sumur Bandung, Bandung. The main hotel services are room service. Funding for some room facilities and services is often divided equally so companies need to group all activities according to how these activities consume resources based on room type. Application for Determining The Rate Of Room Service With Activity Based Costing Approach is expected to be a tool for hotel managers to determine the selling price of rooms. The functionalities that are owned include recording the income of room and expenditure services, identifying the activities of each room, determining the operational costs of each room using the Activity Based Costing (ABC) method, and presenting financial records in the form of journals, ledgers, and income statements. The application was built using the PHP programming language and CI framerork. The development process uses the Software Development Life Cycle (SDLC) waterfall. Functionality tested using the black box testing method. Keywords: Web Based Applications, UML, Black Box Testing, Activity Based Costing.

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