Penerapan Activity-Based Costing untuk Menghitung Biaya Satuan Pendidikan di Sekolah Menengah Pertama Advent Makassar

LENGKONG, REYNALDO (2022) Penerapan Activity-Based Costing untuk Menghitung Biaya Satuan Pendidikan di Sekolah Menengah Pertama Advent Makassar. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk mengetahui biaya satuan (unit cost) pendidikan per peserta didik per kelas di SMP Advent Makassar pada tahun akademik 2020/2021 untuk setiap bulannya yang dihitung menggunakan activity-based costing (ABC). Penelitian ini menggunakan metode deskriptif dengan pendekatan kuantitatif. Objek dalam penelitian ini adalah biaya satuan pendidikan di SMP Advent Makassar. Pengumpulan data dilakukan dengan teknik kepustakaan dan wawancara. Teknik kepustakaan digunakan untuk mengumpulkan data peserta didik, data pendidik dan tenaga kependidikan, data sarana prasarana, rencana kegiatan anggaran sekolah, data gaji, dan dokumen pendukung lainnya. Teknik wawancara digunakan untuk mengumpulkan data mengenai manajemen keuangan sekolah, aktivitas yang dilakukan sekolah, dan sistem pelaporan keuangan sekolah. Hasil penelitian menunjukkan biaya satuan pendidikan per peserta didik per kelas per bulan yang dihitung menggunakan activity-based costing adalah sebagai berikut: 1) untuk kelas VII sebesar Rp621.605,16, 2) untuk kelas VIII sebesar Rp588.867,06, dan 3) untuk kelas IX sebesar Rp573.691,11./ This study aims to determine the unit cost of education per student per grade at the Makassar Adventist Junior High School in the 2020/2021 academic year for each month which is calculated using activity-based costing (ABC). This study uses a descriptive method with a quantitative approach. The object of this research is the unit cost of education at the Makassar Adventist Junior High School. Data collection was carried out by library and interview techniques. The library technique is used to collect student data, educators and education staff data, infrastructure data, school budget activity plans, salary data, and other supporting documents. Interview techniques were used to collect data on school financial management, activities carried out by schools, and school financial reporting systems. The results showed that the unit cost of education per student per grade per month calculated using activity-based costing was as follows: 1) for grade VII it was IDR 621,605.16, 2) for grade VIII it was IDR 588,867.06, and 3 ) for grade IX of Rp. 573,691.11.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: unit cost, activity-based costing, biaya satuan pendidikan, activity-based costing
Subjects: 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.42 Cost Accounting
PKN STAN Subject Area > Akuntansi Biaya
Divisions: 62401 Diploma III Akuntansi
Depositing User: Perpustakaan PKN STAN
Date Deposited: 31 Oct 2023 07:08
Last Modified: 31 Oct 2023 08:15
URI: http://eprints.pknstan.ac.id/id/eprint/2160

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