Penentuan tarif sewa kamar hotel saat low season menggunakan metode cost plus pricing pendekatan full costing: Studi kasus pada Hotel Whiz Prime Malang

INDONESIA:

Perusahaan yang bergerak dalam bidang perhotelan, dewasa ini mengalami kemajuan yang pesat seiring dengan bertambahnya jumlah hotel serta penambahan kamar hotel yang sudah ada. Persaingan dalam merebut tamu sangat ketat yang dikarenakan bertambahnya hotel dan berkurangnya tamu yang berkunjung sebagai akibat krisis ekonomi yang tak kunjung membaik dan situasi keamanan dinegara kita kurang kondusif, oleh karena itu manajemen hotel harus mencari strategi yang tepat. Salah satunya adalah menentukan harga jual untuk bisa bertahan dalam kelangsungan hidup perusahaan.Tujuan penelitian ini adalah untuk mengetahui penentuan tarif sewa kamar hotel Whiz Prime saat low season menggunakan metode cost plus pricing pendekatan full costing.

Teknik pengumpulan data yang digunakan adalah wawancara. Teknik analisis data yang digunakan adalah teknik analisis deskriptif. Penelitian ini bertujuan untuk mengetahui berapa tarif sewa kamar dan selisih tarif sewa kamar hotel whiz prime malang pada saat low season dengan metode cost plus pricing pendekatan full costing. Metode penelitian yang digunakan dalam penelitian ini adalah, observasi dan wawancara dengan pihak yang terkait di hotel. Penentuan harga jual ini hanya dilakukan pada saat low season dengan menggunakan metode cost plus pricing pendekatan full costing.

Berdasarkan analisis data dapat disimpulkan bahwa perbandingan antara perhitungan tarif sewa kamar hotel saat low season menurut kajian teori dan tarif yang ditetapkan hotel, ditemukan selisih antara tarif hotel sesungguhnya yang dapat dilihat sebagai berikut : Superior twin room only Rp. 241.770, superior twin room breakfast Rp. 212.482, Deluxe twin room only Rp. 404.484 , Deluxe twin room breakfast Rp. 405.648. Tetapi menurut hotel perhitungan sewa kamar menggunakan metode cost plus pricing pendekatan full costing sudah tepat, karena sudah lebih rendah untuk tarif saat low season.

ENGLISH:

Companies engaged in the hotel sector, currently experiencing rapid progress along with the increasing number of hotels and the addition of existing hotel rooms. Competition in seizing guests is very tight due to the increase in hotels and the reduction of guests visiting as a result of the economic crisis that has not improved and the security situation in our country is less conducive, therefore hotel management must find the right strategy. one of them is to determine the selling price to be able to survive in the survival of the company. The purpose of this study is to determine the determination of rental rates for Whiz Prime hotel rooms during low season using the cost plus pricing full costing approach.

Data collection techniques used were interviews. The data analysis technique used is descriptive analysis technique. This study aims to find out how much the room rental rates and the difference in room rates for poor whiz prime hotels in low season using the cost plus pricing method is a full costing approach. The research method used in this study is, observation and interviews with parties involved in the hotel. Determination of selling prices is only done during low season using the cost plus pricing method full costing approach.

Based on the analysis of the data it can be concluded that the comparison between the calculation of hotel room rental rates during low season according to theoretical studies and the rates set by the hotel, there are differences in rates ie the difference of Rp. 4,900 for the type of superior twin room only, the difference is Rp. 80,000 for the superior twin room breakfast room, the difference is Rp. 66,730 for the type of deluxe twin room only, the difference is Rp. 15,820 for the type of deluxe twin room breakfast. But according to the hotel room rental calculation using the cost plus pricing method the full costing approach is appropriate, because it is already lower for tariffs during low season.