PERHITUNGAN BIAYA PENDIDIKAN MENGGUNAKAN METODE TRADISIONAL DAN ACTIVITY BASED COSTING DI SMK

Authors

  • Arina Chimaya El Haqqi Pendidikan Akuntansi Universitas Negeri Yogyakarta
  • sukirno Sukirno Staf Pengajar Jurusan Pendidikan Akuntansi Universitas Negeri Yogyakarta

DOI:

https://doi.org/10.21831/jpai.v16i1.20166

Abstract

Penelitian ini bertujuan untuk mengetahui hasil perhitungan Biaya Pendidikan yang dihitung menggunakan Metode Tradisional dan Metode Activity Based Costing di SMKN 1 Bantul Tahun 2016. Penelitian ini adalah penelitian deskriptif yang melibatkan pihak-pihak yang mengetahui elemen biaya pendidikan. Data dianalisis menggunakan teknik deskriptif kuantitatif dengan menggunakan tabel, grafik, dan angka. Teknik analisis data dalam penelitian yaitu: 1) menghitung biaya pendidikan menggunakan Metode Tradisional, 2) menghitung biaya pendidikan menggunakan Metode Activity Based Costing, dan 3) membandingkan hasil perhitungan berdasarkan kedua metode.

 

Kata kunci: Metode Tradisional, Metode Activity Based Costing, Biaya Pendidikan

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Published

2018-07-03

Issue

Vol. 16 No. 1 (2018): Jurnal Pendidikan Akuntansi Indonesia

Section

Articles

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