BIAYA OPERASI SEKOLAH MENENGAH KEJURUAN NEGERI KATEGORI SBI/RSBI DI DIY

 Moch Alip

Abstract


Penelitian bertujuan mengungkap besar biaya operasi (BO) dan dana operasi nonpersonalia dalam penyusunan anggaran Sekolah Menengah Kejuruan Bertaraf Internasioanl (SMK-BI) di Daerah Istimewa Yogyakarta (DIY). Penelitian evaluatif populatif ini  menggunakan model discrepancy dengan pendekatan penghitungan biaya berbasis kegiatan (activity based costing, disingkat ABC). Data dikumpulkan melalui wawancara dan kaji dokumen kemudian dianalisis secara kualitatif dan kuantitatif. Hasil menunjukkan bahwa pengelola belum pernah menghitung besar BO nonpersonalia per Program Keahlian (PK) sehingga anggaran disusun per sekolah dan tidak mengakomodasi perbedaan kebutuhan bahan dan alat habis pakai (BAHP) antar PK. Besar BO nonpersonalia SMK-BI di DIY hampir sama dengan standar biaya SMK SSN, yaitu Rp2.166.237,00 untuk kelompok bidang non-teknik dan sebesar Rp2.287.066,00 untuk kelompok bidang teknik. Dana operasi nonpersonalia dari Pemerintah sekitar 10% s.d. 16% dari kebutuhan sehingga tidak cukup untuk pengadaan BAHP sekitar 10,5% s.d. 19,4% (idealnya 10% s.d. 30%) sehingga yang ditanggung orang tua siswa sebesar 84% s.d. 90%. Pemerintah perlu mengalokasikan dana operasi program peningkatan mutu sekolah seperti SMK-BI sesuai kebutuhan dan mendorong penerapan anggaran berbasis kinerja.

Kata kunci: biaya operasi SMK

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OPERATIONAL COST OF STATE VOCATIONAL HIGH SCHOOLS IN SBI/RSBI CATEGORY IN DIY

Abstract The objectives of this research are to reveal nonpersonel operational cost and funding in compossing the budget of world class of vocational school in Yogyakarta Special Province. The evaluatif populatif research used a discrepancy model and an activity based costing approach. Data were collected through interview and document analysis and analyzed by qualitatif and quantitatif tecnique. The result showed that the management had not calculated nonpersonel operational cost of each study program, so the school budget did not acommodate the difference cost of consumabel material between study programmes. Based on the budget documents, the nonpersonel operational cost per student per year is Rp2.166.237,00 for non-technical programes and Rp2.287.066,00 for technical programes. The cost was not much higher than that for standar schools. The fund from goverment is varies from  10% up to 16%. It is not enough for consumable materials of workshop activities that up to 10,5% for non-technical programes and 19,4% for technical programes. The small fund from goverment made the parent have to pay 84% up to 90% of nonpersonel operational cost, which is too expensive for poor families. The goverment should alocate appropriate fund when launching special programes for improving quality of education and implement performance based budgeting.

Keywords: operational cost of  vocational high school


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DOI: https://doi.org/10.21831/pep.v18i1.2124

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