Analysis of The Income Statement in The Room Department of The Harper Perintis Makassar Hotel by Aston in 2020-2022
Main Article Content
This study aims to analyze the Income Statement of the Room Department at Harper Perintis Makassar By Aston Hotel in the 2020-2022 time span. The hospitality industry plays an important role in the tourism industry and the economy of a region. The existence of hotels not only provides a significant economic impact through income and employment for local communities, but also has a social impact by improving living standards and social conditions. The results of this study indicate that although Harper Perintis Makassar By Aston Hotel offers various additional facilities such as swimming pools, restaurants, massage services, and others, room types such as Superior Room and Deluxe Room continue to contribute significant departmental profits. However, there was a decrease in the Room Department's profit and loss at the end of 2017 due to room renovations and new facilities, as well as in 2019 due to the impact of the COVID-19 pandemic which resulted in a decrease in guest visits. This study uses quantitative research methods with a positivism approach. Primary data was obtained from the financial statements of the Rooms Department of Harper Perintis Makassar By Aston Hotel for 2020-2022. Data collection techniques involved field research with observation, direct interviews, and documentation.
Fitriana, E. N. (2015). Analisis Atas Pengakuan Pendapatan Pada Perusahaan Jasa Kontruksi Kaitannya Terhadap Laporan Laba Rugi Perusahaan. Jurnal Universitas Dian Nswantoro.
Fikri Assagaf, S. M., Anwar, Amin, A. M., Ramli, A., & Budiyanti, H. (2023). Economic Value Added (Eva) Analysis to Measure Financial Performance in The Pharmaceutical Industry Listed on The Indonesia Stock Exchange (2018-2022 Period). International Journal of Humanity Advance, Business & Sciences, 1(2), 43–56. https://doi.org/10.59971/ijhabs.v1i2.35
Harap. (2006). "Pengaruh rasio-rasio keuangan terhadap pertumbuhan laba pada perusahaan manufaktur yang terdaftar di BEI." Jurnal Akuntansi & Bisnis 7.2 (2012): 243-254.
Geraldine, S. (2022). Aanalisis Tarif Sewa Kamar Menggunakan Metode Nilai Jual Relatif (Studi Pada Hotel & Convention Center)
Caroline, E. (2019). Metode Kuantitatif. Media Sahabat Cendekia.
Mulyadi (2002: 361). Perencanaan Laba Berdasarkan Analisis Biaya Volume Laba Pada hotel-hotel Berbintang
Wiyasha, 2010. Teori Akuntansi, Buku 1, Edisi Keempat, Alih Bahasa: Marwata ddk, Penerbit Salemba Empat, Jakarta Educational Institute of the American Hotel & Motel Association, 1996. Uniform System of Accounts for The Lodging Industry, Ninth Revided Edition, Hotel Association of New York City, Inc.
Yanersa, S. (2014). Analisis Laporan Laba Rugi Berdasarkan Kelas Kamar Untuk Mengetahui Kinerja Room Departement Pada Hotel Royal Jember.
MASR, H. (2017). Analisis Laba Rugi Departement Room Sales Pada Selyca Mulia Hotel Samarinda. Ekonomia.
Menurut Surait, 2014. Management Accounting, 6th Edition, South-Western (Thomson Learning), Ohio, United State
Hery dan Sofya, 2014. Teori & Praktek Akuntansi Perhotelan, Pernerbit Andi, Yogyakarta
Prabowo, A. A. (2012). Analisis Laporan Laba Rugi Dalam Perencanaan Laba Departemen Kamar. Jurnal Bisnis Hospitaliti.
Baradidwa, 2000. Akuntansi Manajemen untuk Hotel dan Restoran, Pernerbit Andi, Yogyakarta
Larson, Kermit D.;Wild,JohnJ.and Chiappetta, Barbara, 2005. Fundamental Accounting Principles,17th Edition,vMcGraw-HillIrwin, International Edition.
Mulyadi, 2002. Akuntansi Manajemen, Edisi 3, Penerbit Salemba Empat.
Sugiyono, 2017. Pajak Daerah dan Retribusi Daerah, PT Raja Grafindo Persada, Jakarta
Wiratna Sujarweni. 2014. Akuntansi Biaya: Pengumpulan Biaya dan Penentuan Harga Pokok, Buku I, Edisi Kedua, BPFE - UGM, Yogyakarta
Zaki Baridwan, 2000. Intermediate Accounting, Edisi 7, Cetakan 7, BPFE – UGM, Yogyakarta.
Hanyc (The Hotel Association of New York City), 1996. Uniform System of Accounts for the Lodging Industry, Nienth Revised Edition, The Educational Institute of the Amerrican Hotel & Motel Association, Michigan USA.