Analisis Rasio Biaya Langsung dan Biaya Tidak Langsung Operasional Perguruan Tinggi X

Authors

  • Renea Shinta Aminda Universitas Ibn Khaldun
  • Indu Purnahayu
  • Heni Taryani IPB University

DOI:

https://doi.org/10.32832/jm-uika.v11i2.3413

Keywords:

Ratio of Cost, Direct Cost, Indirect Cost, SSBOPT

Abstract

Higher education operational costs have a standard reference set in the standard unit of higher education operational costs, so it is hoped that there will be conformity and optimality and operational allocation of State Universities, therefore the purpose of this research is to analyze and examine in depth the ratio of direct and indirect costs. higher education operations, which use data from 2017 and 2018 because they meet the requirements for using the SSBOPT reference, using descriptive analysis techniques, content analysis and descriptive analysis. Sekaran & Bougie (2010) say content analysis is used to systematically analyze and identify information obtained from recorded interviews, advertisements, websites, and the like, then a description of the explanatory analysis obtained by the results of research in 2017, the amount of direct costs is 79, 24% while the indirect costs were 20.76%, then in 2018 the amount of direct costs was 71.86% while indirect costs were 28.14%. However, if the analysis is carried out one by one on the work unit, almost all work units, both faculties and departments, make expenditures that are not in accordance with the SSBOPT regulations, it is clearly stated in SSBOPT that the indirect costs of operating education are 50% of the direct costs of operating education. However, after adding spending data from the Directorate of Human Resources in the form of spending data on accounts 51 and 54 which are direct educational operational costs in general for institutions, the ratio of direct costs to indirect costs is in accordance with SSBOPT

Author Biography

Renea Shinta Aminda, Universitas Ibn Khaldun

Prodi Magister Manajemen Sekolah Pascasarjana Universitas Ibn Khaldun

References

Bustami & Nurlela, (2008) "Akuntansi Biaya (1st ed)” Jakarta: Mitra Wacana Media

Budhiraja & Kesharwani (2012)” Will Application of Activity Based Cost Management be Best Option for Educational”Institue/ AIMA Journal of Management & Research 6 (9)

Carter & Ursy, (2002) "Cost Accounting (13 th ed.)”South Western: Thompson Learning

Fatah (2009) "Ekonomi dan Pembiayaan” Pendidikan Bandung PT Remaja Rosdakarya

Horngren, Datar, & George (2008)” Akuntansi Biaya Penekanan Manajerial (11th ed)” Jakarta. PT Indeks Pemerintrah Indonesia Peraturan Pemerintah

Hansen dan Mowen (2005) "Akuntansi Manajemen (7th ed)” Jakarta. Salemba Empat

Handayani, (2016) "Analisis Perhitungan Biaya Satuan (Unit Cost)” di Fakultas Ekonomi Universitas Negeri Yogyakarta. Jurnal Kajian Pendidikan akuntansi Indonesia, 1, 1-12

Kuncoro (2009) "Metode Riset untuk Bisnis & Ekonomi”, Edisi Ketiga,. Erlangga, Jakarta

Lestari & Permana (2017)” Akunatnsi Biaya dalam Perspektif Manajerial (1st ed.)” Depok: Raja Grafindo Perkasa

Lambert & Whitworth (1996)” How ABC can Help Service Organization” CMA Magazine, 70 (4)

Menteri Pendidikan dan Kebudayaan Nomor 93 Tahun 2014 Tentang Tata Cara Penetapan Standar Satuan Biaya Operasional Pendidikan Tinggi Pada Perguruan Tinggi Negeri Berbadan Hukum

Neil (2009) "Tutuion Fees and The Demand For Universities Places”, Ecnomics of Education Review, 28 (5), 561-570

PP No 13 tahun 2015 PERATURAN PEMERINTAH REPUBLIK INDONESIA NOMOR 13 TAHUN 2015 TENTANG PERUBAHAN KEDUA ATAS PERATURAN PEMERINTAH NOMOR 19 TAHUN 2005 TENTANG STANDAR NASIONAL PENDIDIKAN

RM Teguh Eko Atmaja, Cut Zahri Harun, Sakdiah Ibrahim (2016) "Analisis Penetapan Standard Biaya Pendidikan Pada SMA Negeri 2 Kuala Kabupaten Nagan Raya"

Rowley (2002)” Using Case Studies in Research”, 25 (1), 16-27

Rahardjo & Gudnanto, (2011) "Pemahaman Individu Teknik Non Tes.Kudus”: Nora Media Enterprise.

Setyaningrum (2014) "Analisis Perhitungan Biaya (Unit Cost) dengan Model Activity Bsed Costing (ABC) untuk menentukan Standar Biaya di SMK Negeri 3 Kota Tangerang Selatan. Univesritas Islam Negeri Syarif Hidayatullah

Sugiono (2017) Metode Penelitian Bisnis Pendekatan Kuantitatif -Kualitatif Kombinasi dan R "& D” Bandung Alfabeta

Sekaran & Bougie (2010) "Researh Method For Business (Fitht)” Haddington, Esat Lothian: Scotprint

Downloads

Published

01-12-2020

How to Cite

Aminda, R. S., Purnahayu, I., & Taryani, H. (2020). Analisis Rasio Biaya Langsung dan Biaya Tidak Langsung Operasional Perguruan Tinggi X. Jurnal Manajemen (Edisi Elektronik), 11(2), 239–252. https://doi.org/10.32832/jm-uika.v11i2.3413