Analisis biaya pendidikan satuan pendidikan dasar (studi kasus di Kabupaten Sragen)

Oleh :
Ibnu Prakosa - S4307074 - Sekolah Pascasarjana

ABSTRACT This research has two objectives: 1) To find out operational educational cost per year per pupil based on the factual calculations done by the international standard school (SMP RSBI) and the national standard school (SMP SSN); 2) To find out operational educational cost per year per pupil based on activity based costing (ABC) approach calculation in the international standard school (SMP RSBI) and the national standard school (SMP SSN). The samples of this research are SMP N Y, represents international standard school (RSBI), and SMP N Z, represents national standard schoo (SSN)l. This research is case study with descriptive quantitative method to analyze and calculate the operational cost of education per year per pupil. Based on cash basis, the calculations have two a part: 1) Calculation based on factual condition done by schools, and 2) Calculation based on activity based costing approach implemented in schools. Compared with the results of the calculations based on activity based costing approach, the factual calculations that based on traditional costing approach done by schools have caused misallocation of cost in each class in schools. So, there are two condition caused by, overstated or understated. Keyword: educational cost, elementary educational unit, activity based costing