The purpose of this study is to determine the effect of interest rates and timeframes on bad debts. This research was conducted at the Sharia Cooperative of the Kertasinduyasa Society, Brebes with a population of 50 respondents. The data collection method in this study was carried out by distributing questionnaires to respondents who had bad debts in the cooperative. The data analysis used is an instrument test which includes validity test and reliability test, classical assumption test which includes normality test, multicollinearity test, and heteroskedasticity test, hypothesis test which includes t test and f test and determination test. From the results of the test conducted, it was concluded that there was a significant influence of the interest rate variable on the bad loan variable with a significance value of 0.007 < 0.05, while the time period variable had no significant effect on the bad credit variable with a significance value of 0.872 > 0.05.

Now a days tourism and hospitality industry especially in Hotel is growing fast, the writer take an observation as hotel X in Surabaya. The writer want to know   influence of consument on education,  level of service and policy as a leader on occupancy of Hotel X in front office Dept. front office one of central Dept in hotel as Relationship  between guest and others Dept. Because of front office as central therefore front office will be brandage of image of the hotel . that’s why front office staff  must have an experience and  out standing skill because customer need good service expectation  is priority. Hotel X in Surabaya can operates day to day operational  well. It showed  by result of hotel occupancy in stability over the everages. in case of this we conclude  that good sevice is one of main factor will cause effect relationship of level about high of occupancy  Hotel goes running well ,eventhough human resource minimizely. base in the above mater, impact of effect in the level on hotel occupancy in Surabaya because of  good service to the guest.
 

The Muji Jaya Workshop in determining the cost of body repair, it still uses a manual estimate model with paper media which will result in losses if the calculation of the cost of body repair that is informed to the customer is not enough so that the body repair costs received are not sufficient for the needs of raw material costs and labor costs in body work. The repair and preparation of financial statements will be disrupted and delayed for a long time if the note paper used is lost or damaged. This results in the owner not being able to make decisions quickly, precisely and accurately.
From these various problems, Workshop Muji Jaya implements the use of the activity based costing method in the accounting information system for determining body repair costs in order to make it easier to determine the cost of body repairs to be more accurate and in presenting financial statements to be easier and more efficient because this method is guided by the assignment of costs to products. or services based on all required activities.
 
Keywords: estimation, cost, activity based costing