Abstract:
Many schools count the cost of educating each student for one year (unit cost) as a measure of efficiency, but the phenomenon shows cannot describe the real costs are charged to period. This study analyzed the system of financial recording for education, formula calculation unit cost, and amount of unit cost. The study was conducted on "SMK Labor" FKIP of Riau University. Main data was in the form of documents, and more focus information gathered by interviews to some key source persons. Data was analyzed descriptively, classified based on subject-matters.The study found "SMK Labor" FKIP of Riau University perform financial recording system using a cash basis on RKAS (School Budget and Activity Plan). This school uses a formula calculating the unit cost "all expenses paid by each student is reduced BOS funds for each student until graduation divided the study period". Unit cost "SMK labor" FKIP of Riau University is unstable, that is Rp2.460.000 in 2014, increase to Rp2.520.000 in 2015 and 2016. The formula calculation unit cost "SMK labor" less reflecting the cost real of education was charged to students because the school has not added any reduction in the value of fixed assets of the school, such as depreciation of equipment, and others. Therefore it is necessary to develop the appropriate accounting model of education.
