Prakosa, Ibnu (2010) *ANALISIS BIAYA PENDIDIKAN SATUAN PENDIDIKAN DASAR (Studi Kasus di Kabupaten Sragen).* Masters thesis, Universitas Sebelas Maret.

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## Abstract

This research has two objectives: 1) To find out operational educational cost per year per pupil based on the factualcalculation 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, represent international standard school, and SMP N Z, represent national standard school. This research is case study with descriptive quantitative method to analyze and calculate the operational cost of education per year per pupil. The calculationshavetwo part: 1) based on factual condition done by schools, and 2) based on activity based costing approach implemented in schools. The calculations are based on cash basis. The results of the factual calculations (based on traditional costing approach) in SMP N Yare: 1) operational educational cost per year per pupil of regular class is Rp 1.066.430; 2) operational educational cost per year per pupil of excelentclass is Rp 2.488.336; and 3) operational educational cost per year per pupil of international class is Rp 3.999.111. The results of the factual calculationsin SMP N Zare: 1) operational educational cost per year per pupil of regular class is Rp 1.258.165; 2) operational educational cost per year per pupil of excelentclass is Rp 2.516.330; and 3) operational educationalcost per year per pupil of acceleration class is Rp 4.193.883. The results of the calculations based on activity based costing approach in SMP N Y are: 1) operational educational cost per year per pupil of regular class is Rp 925.947; 2) operational educational cost per year per pupil of excelentclass is Rp 2.734.861; and 3) operational cost per year per pupil of international class is Rp 4.310.003. The results of thecalculationsin SMP N Zare: 1) operational educational cost per year per pupil of regular class is Rp 1.156.504; 2) operational educational cost per year per pupil of excelentclass is Rp 2.421.535; and 3) operational cost per year per pupil of acceleration class is Rp 6.426.803. Compared with the results of the calculations based on activity based costing approach, factual calculationsthat based on traditional costing approach done by schools have causedmisallocation of cost in each class in schools. So, there are two condition caused by, overstatedor understated. Keyword: educationalcost, elementary educational unit, activity based costing

Item Type: | Thesis (Masters) |
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Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |

Divisions: | Pasca Sarjana > Magister Pasca Sarjana > Magister > Akuntansi - S2 |

Depositing User: | Andika Setiawan |

Date Deposited: | 15 Jul 2013 17:16 |

Last Modified: | 15 Jul 2013 17:16 |

URI: | https://eprints.uns.ac.id/id/eprint/4559 |

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