Implementasi Perhitungan Metode Activity Based Costing dengan Pendekatan Grade-Based System Sebagai Dasar Penentuan SPP di SMA ABBS Surakarta

, HANIFAH (2016) Implementasi Perhitungan Metode Activity Based Costing dengan Pendekatan Grade-Based System Sebagai Dasar Penentuan SPP di SMA ABBS Surakarta. Other thesis, Universitas Sebelas Maret.

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    Abstract

    ABSTRAK Hanifah. K7412084. : IMPLEMENTASI PERHITUNGAN METODE ACTIVITY BASED COSTING DENGAN PENDEKATAN GRADE-BASED SYSTEM SEBAGAI DASAR PENENTUAN SPP DI SMA ABBS SURAKARTA. Skripsi, Surakarta: Fakultas Keguruan dan Ilmu Pendidikan Universitas Sebelas Maret Surakarta, Juli 2016. Penelitian ini bertujuan untuk 1) mengkaji cara menghitung biaya satuan (unit cost) dengan menggunakan metode activity based costing dengan pendekatan grade-based system di SMA ABBS; 2) menghitung biaya satuan (unit cost) pendidikan di SMA ABBS menggunakan metode activity based costing dengan pendekatan grade-based system. Penelitian ini merupakan penelitian deskriptif kualitatif. Penelitian ini dilakukan di SMA ABBS Surakarta pada tahun pelajaran 2015/2016. Penelitian dilakukan pada bulan Mei 2016 sampai dengan Juni 2016. Subjek penelitian ini adalah bendahara sekolah, WAKA kesiswaan, WAKA kurikulum, WAKA sarpras dan kepala sekolah SMA ABBS Surakarta. Teknik pengumpulan data menggunakan teknik wawancara, observasi, dan analisis dokumen. Agar data penelitian yang didapatkan valid, maka data diuji menggunakan perpanjang pengamatan, peningkatan ketekunan dan trianggulasi. Analisis data yang digunakan pada penelitian ini menggunakan model Miles dan Huberman dengan alur 1) reduksi data; 2) penyajian; dan 3) kesimpulan/verifikasi. Prosedur penelitian terdiri dari tahap pra lapangan, penelitian lapangan, analisis data, dan penyusunan laporan. Hasil penelitian menunjukkan bahwa 1) cara menghitung biaya satuan (unit cost) dengan menggunakan metode activity based costing dengan pendekatan grade-based system di SMA ABBS dengan beberapa tahap, yakni a) identifikasi proses bisnis sekolah; b) identifikasi penggolongan kos; c) klasifikasi aktivitas; d) penentuan cost driver; e) penentuan kos tiap aktivitas; f) menghitung kos aktivitas/unit. g); perhitungan SPP total tiap grade. 2) berdasarkan perhitungan peneliti, biaya satuan (unit cost) pendidikan di SMA ABBS menggunakan metode activity based costing dengan pendekatan grade-based system yakni: grade X sebesar Rp 436,494.41, grade XI Rp 561,114.41 dan grade XII Rp 520,062.96. Kata kunci: ABC system, Grade based system, SPP ABSTRACT Hanifah. K7412084. THE IMPLEMENTATION OF ACTIVITY-BASED COSTING CALCULATION METHOD WITH GRADE-BASED SYSTEM APPROACH AS THE BASIS FOR TUITION FEE DETERMINATION AT ABBS SENIOR SECONDARY SCHOOL OF SURAKARTA Thesis, Surakarta: The Faculty of Teacher Training and Education, Sebelas Maret University, Surakarta, July, 2016. The objectives of this research are to (1) analize the ways to calculate the unit cost using the activity-based costing method with the grade-based system approach at ABBS Senior Secondary School of Surakarta; and (2) calculate the educational unit costs at ABBS Senior Secondary School of Surakarta through the use of activity-based costing method with the grade-based system approach. This research used the descriptive qualitative method. It was conducted at ABBS Senior Secondary School of Surakarta from May to June 2016 in the Academic Year of 2015/2016. The subjects of research were the Treasurer, Vice Principal for Student Affairs, Vice Principal for Curriculum Affairs, Vice Principal for Facility and Infrastructure Affairs, and Principal of the school. The data of research were collected through in-depth interview, observation, and content analysis. So as to get the valid data, the observation was lengthened, persistence was increased, and triangulation was conducted. The data of research were analyzed according to Miles and Huberman by following steps 1) data reduction; 2) presentation; 3) conclusion/verification. The procedures of research included pre-field research, field research, data analysis, and report preparation. The results of research are as follows 1) The ways to calculate the unit cost using the activity-based costing method with the grade-based system approach at ABBS Senior Secondary School of Surakarta are attempted through the following stages: (a) identifying the school’s business process; (b) identifying the cost classifications; (c) classifying the activities; (d) determining the cost driver; (e) determining the cost of each activity; (f) calculating the activity/unit cost; and (g) calculating the total tuition fee of each grade 2) based on the reseracher’s calculation, the educational unit costs at ABBS Senior Secondary School of Surakarta using the activity-based costing method with the grade-based system approach are as follows Rp 436,494.41for Grade X, Rp 561,114.41 for Grade XI, and Rp 520,062.96 for Grade XII. Keywords: ABC system, grade based sistem, tuition fee

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HJ Public Finance
    L Education > L Education (General)
    Divisions: Fakultas Keguruan dan Ilmu Pendidikan > Pendidikan Ekonomi
    Depositing User: Figur Hisnu Aslam
    Date Deposited: 17 Nov 2016 00:24
    Last Modified: 17 Nov 2016 00:24
    URI: https://eprints.uns.ac.id/id/eprint/29039

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