SWL-Science and Education

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Browsing SWL-Science and Education by Subject "activity-based costing system"

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    Analisis Perhitungan Biaya Pendidikan dengan Penerapan Activity Based Costing System pada FKIP Universitas Riau Pekanbaru
    (2015-08-24) Gusnardi; Trisnawati, Fenny
    Enforcement of tuition single (UKT) which began in 2013, based on the issuance of Directorate General of Higher Number: 21/E/T/2012 dated January 4, 2012. Tuition is the single most cost borne by every single college student based on their economic capabilities. With the enactment of this UKT expected financial management in higher education will get better and transparent. One attempt to achieve this goal is to design financial management system college-based activities by calculating the standard cost of education per student using Activity-based Costing (ABC).The purpose of this study was to: 1) identify and analyze the cost-based educational activities (Activity-based Costing) at the college is the FKIP University of Riau, 2) calculate the cost per unit of activitybased education in FKIP University of Riau, and 3) the calculation of the efficiency cost of providing education at the FKIP University of Riau. This study was an exploratory study through a survey with descriptive methods (descriptive research) conducted at universities that have the status of BLU, because the University of Riau including so that the population in this study is that there are whole study program FKIP University of Riau. Based on the results of research and discussion , it was concluded that: 1) the allocation of the cost of education that allows to accommodate all activities related to generating a scholar is to approach the ABC system, it is based on that ABC is a costing system, where the shelter is not only a cost as in traditional systems, 2) in calculating the cost per unit of activity-based education is done by identifying indirect costs plus the direct costs associated with the completion of his studies, to obtain a Bachelor of Education (SPd), 3) the cost of education at FKIP University of Riau yet meet the level of efficiency. It can also be seen from the calculation of the BKT in FKIP Riau University of Rp. 4.254 million per semester, and are paid by the students far below it, the difference is what is borne by the government. Costs borne by students in UKT relatively still lower than the cost incurred by the institution or faculty, the calculations obtained that BKT much greater than UKT that imposed on students.