Main Article Content


Hotel XY Semarang is a star hotel that provides various services and facilities, so it is necessary to increase cost efficiency without reducing the value provided to customers. This study aims to analyze the cost efficiency of activities by applying the Activity-Based Management method using accurate cost information to reduce non-value-added activities. This study uses a quantitative descriptive method. The data were collected through observation, interviews, and documentation. This study first calculated the room rental cost using Activity-Based Costing, then calculated the value of cost efficiency with the Activity-Based Management method and tested the hypothesis to determine whether there is a significant difference after the implementation of Activity Based Management. The results showed that Hotel XY Semarang still calculates room rental costs using the traditional method. After implementing the Activity Based Costing method, the results show the difference in under costing in the President Suite room types and over costing in the Deluxe Room, Junior Suite, and Executive Suite room types. The implementation of Activity Based Management can reduce costs by Rp. 734.526.570 or increase cost efficiency by 7.91% of the total cost of Rp.


Activity-Based Costing Activity-Based Management Cost Efficiency

Article Details

How to Cite
Husna, N. S., Hasanudin, M., & Farizi, M. A. F. (2022). The Analysis of Activity-Based Management Implementation to Increase Cost Efficiency in Hotel XY Semarang. Ilomata International Journal of Management, 3(2), 175-193.


  1. Aprillia, N. R., Asmapane, S., & Gafur, A. (2017). Analisis Penentuan Harga Pokok Pesanan dengan Metode Full Costing. Jurnal Manajemen Universitas Mulawarman, 9(2), 94–104.
  2. Azevedo, J., Duarte, J., & Santos, M. F. (2022). Implementing a business intelligence cost accounting solution in a healthcare setting. Procedia Computer Science, 198, 329–334.
  3. Burritt, R. L., & Christ, K. L. (2021). Full cost accounting: A missing consideration in global tailings dam management. Journal of Cleaner Production, 321, 129016.
  4. Bux, C., & Amicarelli, V. (2022). Material flow cost accounting (MFCA) to enhance environmental entrepreneurship in the meat sector: Challenges and opportunities. Journal of Environmental Management, 313, 115001.
  5. Byrne, D. P., Imai, S., Jain, N., & Sarafidis, V. (2022). Instrument-free identification and estimation of differentiated products models using cost data. Journal of Econometrics, 228(2), 278–301.
  6. Carter, W. K., & Usry, M. F. (2015). Akuntansi Biaya (13th ed.). Salemba Empat.
  7. Creswell, J. W. (2017). Research Design Pendekatan Kualitatif, Kuantitatif, dan Mixed (S. Z. Qudsy (ed.); 3rd ed.). Pustaka Pelajar.
  8. D’Onza, G., Greco, G., & Allegrini, M. (2016). Full cost accounting in the analysis of separated waste collection efficiency: A methodological proposal. Journal of Environmental Management, 167, 59–65.
  9. da Silva Stefano, G., Antunes, T. dos S., Lacerda, D. P., Wolf Motta Morandi, M. I., & Piran, F. S. (2022). The impacts of inventory in transfer pricing and net income: Differences between traditional accounting and throughput accounting. The British Accounting Review, 54(2), 101001.
  10. Dunant, C. F., Skelton, A. C. H., Drewniok, M. P., Cullen, J. M., & Allwood, J. M. (2019). A marginal abatement cost curve for material efficiency accounting for uncertainty. Resources, Conservation and Recycling, 144, 39–47.
  11. Fatimah, A., & Santoso, A. A. (2020). Peningkatan Efisiensi Biaya Melalui Activity Based Management. Jurnal Riset Dan Aplikasi: Akuntansi Dan Manajemen, 4(2), 229–238.
  12. Fraiman, D. (2022). A self-organized criticality participative pricing mechanism for selling zero-marginal cost products. Chaos, Solitons & Fractals, 158, 112028.
  13. Greenberg, R. K., & Wilner, N. A. (2015). Using concept maps to provide an integrative framework for teaching the cost or managerial accounting course. Journal of Accounting Education, 33(1), 16–35.
  14. Ibrahim, A. E. A., Elamer, A. A., & Ezat, A. N. (2021). The convergence of big data and accounting: innovative research opportunities. Technological Forecasting and Social Change, 173, 121171.
  15. İncekara, M. (2022). Determinants of process reengineering and waste management as resource efficiency practices and their impact on production cost performance of Small and Medium Enterprises in the manufacturing sector. Journal of Cleaner Production, 356, 131712.
  16. Jasinski, D., Meredith, J., & Kirwan, K. (2015). A comprehensive review of full cost accounting methods and their applicability to the automotive industry. Journal of Cleaner Production, 108, 1123–1139.
  17. Kanda, J. (2021). Applications of total expected cost concept to various decision making situations. Structural Safety, 88, 102038.
  18. Koolmees, D., Ramkumar, P. N., Hessburg, L., Guo, E., Bernstein, D. N., & Makhni, E. C. (2021). Time-Driven Activity-based Costing for Anterior Cruciate Ligament Reconstruction: A Comparison to Traditional Accounting Methods. Arthroscopy, Sports Medicine, and Rehabilitation, 3(1), e39–e45.
  19. Li, J., Qiao, Z., Simeone, A., Bao, J., & Zhang, Y. (2020). An activity theory-based analysis approach for end-of-life management of electric vehicle batteries. Resources, Conservation and Recycling, 162, 105040.
  20. Moon, H., Yu, J., Chua, B.-L., & Han, H. (2022). Hotel privacy management and guest trust building: A relational signaling perspective. International Journal of Hospitality Management, 102, 103171.
  21. Mowen, M. M., Hansen, D. R., & Heitger, D. L. (2017). Dasar-dasar Akuntansi Manajerial (C. Sasongko (ed.); 5th ed.). Salemba Empat.
  22. Parker, L. D., & Schmitz, J. (2022). The Reinvented accounting firm office: Impression management for efficiency, client relations and cost control. Accounting, Organizations and Society, 98, 101306.
  23. Piran, F. S., Lacerda, D. P., Camanho, A. S., & Silva, M. C. A. (2021). Internal benchmarking to assess the cost efficiency of a broiler production system combining data envelopment analysis and throughput accounting. International Journal of Production Economics, 238, 108173.
  24. Sari, N., & Wardani, R. (2016). Pengolahan dan Analisa Data Statistika (1st ed.). Deepublish Publisher.
  25. Schneider, J. A., Mozgova, I., & Lachmayer, R. (2022). Life cycle cost impact of maintenance networks for product-service system fleets. Procedia CIRP, 105, 525–529.
  26. Sugiyono. (2019). Metode Penelitian Kuantitatif Kualitatif dan R&D (I). Alfabeta.
  27. Ticoalu, S. R. (2020). Analisis Efisiensi Pengelolaan Biaya Dengan Penerapan Activity Based Management. (Studi Pada Jasa Rawat Inap RSUD Kota Yogyakarta). Accounting and Business Information Systems Journal, 8(1), 1–13.
  28. Wang, Q., & Wan, G. (2020). Cost accounting methods and periodic-review policies for serial inventory systems. Computers & Operations Research, 118, 104902.
  29. Yang, C.-H., Lee, K.-C., & Li, S.-E. (2020). A mixed activity-based costing and resource constraint optimal decision model for IoT-oriented intelligent building management system portfolios. Sustainable Cities and Society, 60, 102142.
  30. Zhao, S., You, Z., & Zhu, Q. (2022). Effects of asymmetric cost information on collection outsourcing of used products for remanufacturing. Transportation Research Part E: Logistics and Transportation Review, 162, 102729.