DESIGN APPLICATION OF REVENUE HOTEL MANAGEMENT USING COMMON SIZE METHOD

Currently, the business in the hospitality sector is very mushrooming, especially in big cities. The problem faced by the author is that there are still many hospitality businesses that carry out transactions and record them manually. Common Size is a comparison of each change in items with total assets or total liabilities or total turnover (sales). With this comparison, an increase or decrease in each event will be seen. Hotel is a form of building, symbol, company or accommodation business entity that provides lodging services, food and beverage providers as well as other service facilities where all services are intended for the general public, whether those who stay overnight at the hotel or those who only use certain facilities. owned by the hotel. The purpose of this study is to create an application for hotel room rental income using the common size method. The result of this study is that the application can make a trend report on room rental income, so that it can be used as hotel management in terms of decision making. Good decision making will have an impact on the stability of business actors.