Samawa Transit Hotel still uses the traditional method of determining the room rate based on amenities based on room type and room size. This can lead to value distortion. The purpose of this study was to determine how activity-based costing is used in determining room rates for the Samawa Transit Hotel. Activity based costing is a method of calculating the cost of goods/services based on the activities that generate costs. Calculations using the activity costing method provide more accurate calculations, so they can be used as recommendations and considerations for a hotel. when determining the cost of hotel rooms. the type of data in this study is qualitative data with a descriptive approach. The data sources in this study are primary data and secondary data. The results showed that the calculation of the room rate using the activity-based costing method, namely, for the one-bedroom room type, which is overpriced, for the standard bedroom room type, for the deluxe room type, for the deluxe room type, for junior suites, Underprice and for deluxe rooms underprice.
Activity Based-Costing, Room Rates, Samawa Transit Hotel.
Ahmad Jibrail "Samawa Transit Hotel Sumbawa District Analysis of The Activity-Based Calculation Method for Room Rate Calculation" Iconic Research And Engineering Journals Volume 6 Issue 1 2022 Page 1-6
Ahmad Jibrail "Samawa Transit Hotel Sumbawa District Analysis of The Activity-Based Calculation Method for Room Rate Calculation" Iconic Research And Engineering Journals, 6(1)