DAFTAR ISI
ABSTRAK .............................................................................................................. i ABSTRACT ........................................................................................................... ii KATA PENGANTAR .......................................................................................... iii UCAPAN TERIMA KASIH ............................................................................... iv DAFTAR ISI ........................................................................................................ vii DAFTAR TABEL ..................................................................................................x DAFTAR GAMBAR ............................................................................................ xi DAFTAR LAMPIRAN ................................................................xii_Toc339410529 BAB I PENDAHULUAN A. Latar Belakang ..............................................................................................1 B. Identifikasi masalah ......................................................................................6 C. Tujuan Penelitian ..........................................................................................6 D. Batasan Penelitian .........................................................................................6 E. Kegunaan Penelitian......................................................................................7 BAB II KAJIAN PUSTAKA DAN KERANGKA PEMIKIRAN A. Kajian Pustaka...............................................................................................8 1. Pengertian Pariwisata .................................................................................8 2. Pengertian Hotel.........................................................................................8 3. Pengertian Restoran .................................................................................10 4. Food and Beverage ..................................................................................10 5. Pengendalian ............................................................................................13 6. Biaya (Cost) .............................................................................................13 7. Food Cost .................................................................................................14 8. Pengendalian biaya makanan ( food cost control) ...................................16 9. Fungsi – fungsi yang terlibat dalam pengendalian food cost ...................20 Zidni Irham Akhpani, 2013 Analisis Efektifitas Pengendalian Food Cost Guna Mengoptimalkan Gross Profit Nirwana Beach Club Restaurant Nirwana Gardens Resort Bintan Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu
10. Ukuran Baku sebagai Panduan Pengendalian Food Cost ........................26 11. Perhitungan Food Cost Percentage .........................................................30 12. Standard Food Cost .................................................................................31 13. Laba (Profit).............................................................................................32 14. Pencapaian Laba (profit) ..........................................................................36 B. Kerangka Pemikiran ....................................................................................37 _Toc339410661BAB III METODE PENELITIAN
A. Desain Penelitian .........................................................................................40 B. Variabel Penelitian ......................................................................................40 C. Teknik Sampling .........................................................................................42 D. Teknik Pengumpulan Data dan Instrumen Penelitian .................................43 E. Teknik Analisis Data ...................................................................................44 _Toc339410753BAB IV HASIL DAN PEMBAHASAN
A. Gambaran Umum ........................................................................................47 1. Sejarah Singkat Nirwana Gardens Resort ................................................47 2. Fasilitas Nirwana Gardens Resort ............................................................50 3. Lokasi .......................................................................................................61 4. Peta Lokasi Nirwana Gardens Resort ......................................................61 5. Denah Lokasi Nirwana Gardens Resort ...................................................62 6. Struktur Organisasi ..................................................................................62 B. Pembahasan .................................................................................................64 1. Food Cost di Nirwana Beach Club Restoran ...........................................64 2. Proses Pengendalian Food Cost Nirwana Beach Club Restoran .............67 a. Purchasing ...........................................................................................68 b. Receiving ..............................................................................................72 c. Storing..................................................................................................74 d. Issuing ..................................................................................................75 e. Production ...........................................................................................80 3. Analisis Proses Pengendalian Food Cost .................................................84 4. Efektifitas Pengendalian Food Cost Bedasarkan Potensi ........................86 Zidni Irham Akhpani, 2013 Analisis Efektifitas Pengendalian Food Cost Guna Mengoptimalkan Gross Profit Nirwana Beach Club Restaurant Nirwana Gardens Resort Bintan Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu
5. Perhitungan Laba Kotor (Gross Profit) ...................................................90 6. Pencapaian Laba Kotor (Gross Profit) ....................................................95 BAB V KESIMPULAN DAN SARAN A. Kesimpulan .................................................................................................97 B. Saran ..........................................................................................................100 DAFTAR PUSTAKA ........................................................................................102 LAMPIRAN-LAMPIRAN RIWAYAT HIDUP
Zidni Irham Akhpani, 2013 Analisis Efektifitas Pengendalian Food Cost Guna Mengoptimalkan Gross Profit Nirwana Beach Club Restaurant Nirwana Gardens Resort Bintan Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu
DAFTAR TABEL
1.1
Reconciliation Of Food Cost NBC Restaurant Nirwana Gardens Resort Tahun 2007-2011 ............................................................................................4
3.1
Operasional Variabel ....................................................................................42
4.1
Jenis dan Kapasitas Banquet .........................................................................52
4.2
Data Perhitungan Actual Food Cost Nirwana Beach Club Restaurant Nirwana Gardens Resort Tahun 2007-2011 .................................................65
4.3
Analisis Proses Pengendalian Food Cost Nirwana Beach Club Restoran ....84
4.4
Perhitungan Food Cost Percentage Nirwana Beach Club Restaurant Periode October-December 2011 .................................................................87
4.5
Perhitungan Laba Kotor (Gross Profit) Nirwana Beach Club Restaurant Periode October-December 2011 .................................................................90
4.6
Efektifitas Laba Kotor (Gross Profit) Nirwana Beach Club Restaurant Periode Oktober-December 2011 .................................................................95
Zidni Irham Akhpani, 2013 Analisis Efektifitas Pengendalian Food Cost Guna Mengoptimalkan Gross Profit Nirwana Beach Club Restaurant Nirwana Gardens Resort Bintan Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu
DAFTAR GAMBAR
2.1
Arus Sistem Pengendalian Pada Bagian Makanan dan Minuman ................19
2.2
Sistem Pengendalian Phase Operasional ......................................................20
2.3
Kerangka Pemikiran .....................................................................................39
4.1
Peta Lokasi Nirwana Gardens Resort ...........................................................61
4.2
Denah Lokasi Nirwana Gardens Resort .......................................................62
4.3
Grafik Food Cost Nirwana Beach Club Restaurant Tahun 2007-2011 ........66
4.4
Bagan Alur Pembelian Persediaan Nirwana Gardens Resort .......................71
4.5
Alur Prosedur Store Issuing Nirwana Gardens Resort .................................78
4.6
Grafik Actual dan Potential Food Cost Nirwana Beach Club Restaurant Periode October-December 2011 .................................................................88
4.7
Prosentase Gross Profit Ratio dan Potential Gross Profit Ratio Nirwana Beach Club Restaurant Periode October 2011...............................91
4.8
Prosentase Gross Profit Ratio dan Potential Gross Profit Ratio Nirwana Beach Club Restaurant Periode November 2011...........................92
4.9
Prosentase Gross Profit Ratio dan Potential Gross Profit Ratio Nirwana Beach Club Restaurant Periode December 2011 ...........................93
4.10 Grafik Efektifitas Laba Kotor (Gross Profit) Nirwana Beach Club Restaurant Periode October-December 2011 ...............................................96
Zidni Irham Akhpani, 2013 Analisis Efektifitas Pengendalian Food Cost Guna Mengoptimalkan Gross Profit Nirwana Beach Club Restaurant Nirwana Gardens Resort Bintan Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu
DAFTAR LAMPIRAN
Lampiran 1 Lampiran 2 Lampiran 3 Lampiran 4 Lampiran 5
CERTIFICATE OF COMPLETION On the Job Training at Finance Department Nirwana Gardens Resort Reconciliation of Food Cost & Potential Food Cost Contoh Formulir yang Digunakan Pada Proses Pengendalian Food Cost Sistem Input Pedoman Wawancara
Zidni Irham Akhpani, 2013 Analisis Efektifitas Pengendalian Food Cost Guna Mengoptimalkan Gross Profit Nirwana Beach Club Restaurant Nirwana Gardens Resort Bintan Universitas Pendidikan Indonesia | repository.upi.edu| perpustakaan.upi.edu
