IARJ

Peluang Dan Tantangan Implementasi Perhitungan Biaya Satuan (Unit Cost) Penyelenggaraan Pendidikan Dengan Pendekatan Activity Based Costing (ABC): (Studi Pada Politeknik Negeri Padang)

Published

PELUANG DAN TANTANGAN IMPLEMENTASI PERHITUNGAN BIAYA SATUAN (UNIT COST) PENYELENGGARAAN PENDIDIKAN DENGAN PENDEKATAN ACTIVITY BASED COSTING (ABC):
(STUDI PADA POLITEKNIK NEGERI PADANG)

Amy Fontanella
Sukartini
Novrina Chandra
Politeknik Negeri Padang

ABSTRACT

The purpose of this paper is to describe calculation of tuition cost for higher education (case study in Politeknik Negeri Padang/PNP). This paper using Activity Based Costing (ABC) method in calculating tuition cost. It also analyzed the challenges and opportunities of ABC implementation in higher education institution. This study will contribute to the literature by providing a model to calculate tuition cost using ABC method. In addition, this research will also contribute to the higher education institutions by providing guidelines to estimate tuition cost using ABC method. Data was gathering through document reviews, observations, interviews and focus group discussions with related parties in PNP. This research generate tuition cost for each student in 14 departments at PNP. We found that institution will face several challenges when using ABC such as data availability, data accuracy, cost driver precision and cost allocation. However ABC implementation will provide better planning and performance measurement system for institution.

Keywords: activity based costing, higher education, tuition cost

IARJ Volume 3 Nomor 2 Fontanella, Sukartini & Chandra

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Pemilik: Dr. Priyo Sajarwo Y., M.Si., CA., Akt.


Direktur: Dr. Junaidi, M.Si., CA., Ak., CSRS


Mitra Bestari

  1. Prof. Dr. Abdul Halim, MBA., Akt. (Universitas Gadjah Mada)
  2. Prof. Dr. Gudono, MBA., Akt. (Universitas Gadjah Mada)
  3. Dr. Meinarni Asnawi, M.Si., Akt. (Universitas Cenderawasih )
  4. Dr. Luciana Spica Almilia, M.Si. Akt., CMA., CFA.(STIE Perbanas Surabaya)
  5. Dr. Syukriy Abdullah, M.Si., Akt. (Universitas Syiah Kuala)
  6. Dr. Negina Kencono Putri, M.Si., Akt. (Universitas Jendral Soedirman)
  7. Dr. (cand.)Icuk Rangga Bawono, M.Si., MH., Akt., CA. (Universitas Jendral Soedirman)
  8. Dr. (cand.) Yavida Nurim, M.Si. Akt.(Universitas Janabadra)
  9. Dr. Sri Suryaningsum, M.Si., Akt. (UPN Veteran Yogyakarta)
  10. Dr. I Made Narsa, M.Si., Akt., CMA. (Universitas Airlangga)
  11. Dr. (cand.) Denies Priantinah, M.Si., Akt., CA, (Universitas Negeri Yogyakarta)
  12. Dr. Susi Dwimulyani, MM. Akt. (Universitas Trisakti)
  13. Dr. Khomsiyah, M.Si., Akt. (Universitas Trisakti
  14. Dr. Rahmat Febrianto, M.Si. Akt. (Universitas Andalas)
  15. Dr. Atika Jauharia Hatta, M.Si., Akt. (STIE YKPN)
  16. Yuliansyah, M.S.A., Ph.D, Akt, CA (Universitas Lampung)
  17. Dr. Efraim Ferdinan Giri, M.Si., Akt.(STIE YKPN)