Abstract:
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.
