Studi Eksploratori Keputusan Penetapan Harga pada Industri Perhotelan
DOI:
https://doi.org/10.21067/jrma.v14i2.14024Keywords:
Akuntansi Biaya, Eduhotel, Industri Perhotelan, Penetapan Harga, Studi EksploratifAbstract
Penelitian ini bertujuan untuk menganalisis secara mendalam praktik keputusan penetapan harga pada Eduhotel Citra Magelang dalam menghadapi dinamika industri perhotelan dan transparansi harga digital. Metode penelitian yang digunakan adalah pendekatan deskriptif kualitatif dengan studi kasus eksploratif. Unit analisis fokus pada praktik penetapan harga, dengan teknik pengambilan sampel menggunakan purposive sampling yang melibatkan 10 informan kunci dari jajaran manajemen puncak hingga operasional. Data primer dikumpulkan melalui wawancara semi-terstruktur, observasi, dan dokumentasi. Teknik analisis data dilakukan melalui tahapan reduksi data, penyajian data, serta penarikan kesimpulan dengan teknik coding (open, axial, dan selective coding). Keabsahan data dijamin melalui triangulasi sumber dan member checking. Temuan penelitian menunjukkan bahwa Eduhotel Citra Magelang menerapkan sistem costing tradisional yang mengacu pada biaya historis dan realisasi anggaran bulanan, namun tetap adaptif melalui strategi efisiensi operasional. Penetapan harga dilakukan secara fleksibel menggunakan kombinasi cost-based pricing dan market-based pricing yang responsif terhadap tren musiman serta pergerakan harga kompetitor. Strategi penjualan dioptimalkan melalui multisaluran digital dan peningkatan perceived value tamu melalui paket bundling serta promosi tematik. Simpulan penelitian ini menegaskan bahwa keberlanjutan profitabilitas hotel skala menengah sangat bergantung pada sinergi antara efisiensi biaya internal, fleksibilitas harga, dan inovasi pemasaran berbasis nilai pelanggan. Implikasi teoretis penelitian ini memperkaya literatur mengenai pricing agility pada konteks hotel pendidikan. Secara praktis, penelitian ini memberikan panduan bagi pengelola hotel untuk mengintegrasikan analisis biaya riil dengan intelijen pasar digital guna menjaga margin laba dan daya saing di tengah fluktuasi okupansi.
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