Penelelitian ini bertujuan untuk menghitung tarif sewa kamar pada Hotel Siliwangi Semarang dengan menggunakan metode

Activity Based Costing (ABC). Metode ini diambil karena Tarif Sewa Kamar yang digunakan oleh Hotel Siliwangi Semarang masih menggunakan metode tradisional. Metode observasi, wawancara, dan studi pustaka digunakan dalam pengumpulan data yang diperlukan dalam penghitungan menggunakan Activity Based Costing. Sedangkan Metode penulisan yang digunakan dalam Tugas Akhir ini adalah metode deskripsi dan eksposisi. Berdasarkan hasil perhitungan tarif sewa kamar menggunakan metode Activity Based Costing, diperoleh tarif sewa kamar untuk setiap tipe kamar, yaitu kamar VIP sebesar Rp. 487.326,32; Suite sebesar Rp. 426.713,26; Grand Deluxe sebesar Rp. 383.408,08; Deluxe sebesar Rp. 320.992,32; dan Standart sebesar Rp. 288.499,19. Kesimpulan yang didapatkan mengindikasikan perhitungan tarif sewa kamar berdasarkan Activity Based Costing adalah sangat adil, tepat, dan akurat. Karena metode Activity Based Costing mengenal biaya yang berhubungan dengan produk dan biaya yang tidak berhubungan sama sekali dengan produk. Jadi biaya-biaya yang dibebankan ke setiap produk lebih akurat daripada metode tradisional yang hanya mengenal unit based costing saja. ABSTRACT The objective of this research would be to calculate rent rooms rate of Hotel Siliwangi Semarang used Activity Based Costing (ABC) methods. This method has been used because the rent rooms rate of Hotel Siliwangi Semarang still used traditional/conventional methods. Observation, interview and theoretical was using when collecting data would need to calculate used Activity Based Costing (ABC) methods. Whereas writing methods used were in this project is description and expository methods. The results based on calculation of rent rooms rate showed that using Activity Based Costing (ABC) methods, the output of rent rooms rate for every room type, are VIP room is Rp. 487.326,32; Suite room is Rp. 426.713,26; Grand Deluxe room is Rp. 383.408,08; Deluxe room is Rp. 320.992,32; and Standart room is Rp. 288.499,19. The conclusion indicated that calculations of rent rooms rate using Activity Based Costing (ABC) methods are fair, appropriate and accurate, because Activity Based Costing (ABC) recognized for based costing unit and non based costing unit. Hence costs that in care of every product more accurate than traditional/conventional methods, which only know based costing unit.. (ini ita yang buat)

Nb: Yank.aku buat sebisaku maaf kalau salah aku juga ga begitu pinter bahasa inggris.aku nggak tau bahasa inggrisnya studi pustaka.. Udah tanya temen juga ga tau..cayang cari sendiri ya,,,,,, Semangat jangan menyerah Moga cepet lulus.n sukses selalu Aku sayang kamu..he2. Cemangath2,,,,muach2 He malah jadi surat cinta ABSTRACT (ini CAYANG yang buat, beda tipis he2) The objective of research is to calculate the room rate of Hotel Siliwangi Semarang with Activity Based Costing method. This Method is used because Hotel Siliwangi used the conventional method to calculate their room rate. Activity Based Costing is method which investigation the expense by activities. The steps are identifying of relation between cost and activities, determining sources of cost from every activity, calculate the activity based costing tariff, and charging the cost to every product based on cost driver. Observation, interview, and theoretical are techniques for collection data which is needed for calculating used Activity Based Costing method. The techniques used by the writer in writing this Final Project are descriptive technique and expository technique. The tariff Based on room rate calculation with Activity Based Costing for every type of room are VIP room is Rp. 487.326,32: Suite Room is Rp. 426.713,26; Grand Deluxe room is Rp. 383.408,08; Deluxe room is Rp. 320.992,32; and Standard room is Rp. 288.499,19 Calculating the room rate used activity based costing are fair, appropriate, and accurate because Activity Based Costing recognized for based costing unit and non based costing unit, so costs which its calculation is more accurate than conventional method.