Update Artikelilmiah: 51135

ACHMAD ULIN NUHA

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Abstrak (Bhs. Indonesia)

Industri perhotelan menuntut efektivitas manajemen keuangan yang tinggi, di mana penyusunan anggaran (budgeting) berfungsi sebagai alat perencanaan sekaligus pengendalian kinerja. Studi ini bertujuan untuk menganalisis variance (selisih) antara anggaran dan realisasi pada dua departemen utama, yaitu Rooms Department dan Food & Beverage Department di Hotel Eagle Wonosobo, dengan mengacu pada standar internasional Uniform System of Accounts for the Lodging Industry (USALI).

Metode yang digunakan dalam studi independen ini meliputi observasi lapangan, wawancara dengan manajemen, serta analisis data laporan keuangan hotel. Data anggaran dan realisasi diklasifikasikan dan dibandingkan menggunakan format pelaporan standar USALI untuk mengidentifikasi efisiensi operasional.

Hasil analisis menunjukkan bahwa penerapan prinsip USALI di Hotel Eagle Wonosobo sudah berjalan baik dalam hal pemisahan laporan per departemen. Namun, evaluasi kinerja menunjukkan adanya Unfavorable Variance (selisih merugikan) dengan total sebesar Rp 245 juta pada kedua departemen tersebut. Secara spesifik, Rooms Department mengalami penurunan pendapatan sebesar 9,24% dari target akibat tingkat hunian yang rendah, meskipun berhasil melakukan efisiensi biaya tenaga kerja sebesar 13,86%. Penyebab utama varians negatif meliputi inefisiensi pengendalian biaya makanan (food cost), tingginya biaya lembur (overtime), serta strategi revenue management yang belum optimal menghadapi fluktuasi pasar.

Sebagai langkah perbaikan, direkomendasikan agar manajemen meningkatkan strategi harga dinamis (dynamic pricing) dan promosi digital, memperketat standar persentase food cost, serta menerapkan sistem cross-training karyawan untuk mengurangi biaya lembur.

Abtrak (Bhs. Inggris)

The hospitality industry demands high effectiveness in financial management, where budgeting serves as both a planning tool and a performance control mechanism. This study aims to analyze the variance between the budget and realization in two main departments, the Rooms Department and the Food & Beverage Department at Eagle Hotel Wonosobo, by referring to the international standard of the Uniform System of Accounts for the Lodging Industry (USALI).

The methods used in this independent study include field observations, interviews with management, and analysis of hotel financial data. Budget and realization data were classified and compared using the USALI standard reporting format to identify operational efficiency.

The analysis results indicate that the application of USALI principles at Eagle Hotel Wonosobo has been well implemented regarding the separation of departmental reports. However, performance evaluation reveals an Unfavorable Variance totaling IDR 245 million across both departments. Specifically, the Rooms Department experienced a revenue decline of 9.24% from the target due to lower occupancy rates, although it successfully achieved labor cost efficiency of 13.86%. The primary causes of the negative variance include inefficiencies in food cost control, increased overtime costs, and suboptimal revenue management strategies in facing market fluctuations.

As corrective measures, it is recommended that management enhance dynamic pricing strategies and digital promotions, enforce stricter food cost percentage standards, and implement employee cross-training systems to reduce overtime costs.

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