ANALISIS KOMPARASI BIAYA PENDIDIKAN ANTARA METODE TRADISIONAL DENGAN ACTIVITY BASED COSTING SYSTEM PADA MADRASAH DINIYAH AL-BURHANIYAH

Zulfia Hanum Alfi Syahr, Ari Purwanti, I Gusti Ketut Agung Ulupui

Abstract


The purpose of this study are describing how the cost of education per month in Madrasah Diniyah Al-Burhaniyah with the traditional method and the method of Activity Based Costing System (ABC) and also showing the effectiveness and efficiency of management system in Madrasah Diniyah. In this study, the research object is the cost of education with the traditional method and the method of Activity Based Costing system (ABC) at Madrasah Diniyah Al-Burhaniyah in academic year of 2011/2012 until 2013/2014. The analysis used are quantitative analysis of the cost of education with the traditional method and the method of Activity based Costing System (ABC) and the analysis of the effectiveness and efficiency. Activities at Madrasah Diniyah Al-Burhaniyah can be grouped into two categories, namely, main activity and supporting activities. Costs arising from all of the activities is then calculated by the traditional method and the method of Activity Based Costing system (ABC). The results of the calculation of the cost of education with the traditional method and the method of Activity Based Costing System (ABC) is mostly same. The effectiveness and efficiency management of the Madrasah Diniyah Al-Burhaniyah can be seen from learning service, facilities, costing system, and public participation. The traditional method is more appropriate to use in Madrasah Al-Burhaniyah Diniyah because the calculation steps are much simpler and the result is as same as the method of Activity Based Costing system (ABC).

Tujuan penelitian ini adalah untuk mengetahui bagaimana biaya pendidikan per bulan di Madrasah Diniyah Al-Burhaniyah dengan metode tradisional dan metode Activity Based Costing system(ABC) serta mengetahui keefektifan dan efisiensi dari pengelolaan Madrasah Diniyah. Pada penelitian ini yang menjadi objek penelitian adalah biaya pendidikan dengan metode tradisional dan metode Activity Based Costing system (ABC) pada Madrasah Diniyah Al-Burhaniyah pada tahun ajaran 2011/2012 hingga 2013/2014. Analisis yang digunakan adalah analisis kuantitatif untuk perhitungan biaya pendidikan dengan metode tradisional dan metode Activity based Costing system (ABC) serta analisis efektifitas dan efisiensi. Aktivitas pada Madrasah Diniyah Al-Burhaniyah dapat dikelompokkan dalam dua kategori yaitu, aktivitas utama dan aktivitas penunjang. Biaya yang muncul dari semua aktivitas tersebut kemudian dihitung dengan metode tradisional dan metode Activity Based Costing system (ABC). Hasil perhitungan biaya pendidikan dengan metode tradisional dan metode Activity Based Costing system(ABC) hampir sama. Perhitungan tingkat efektifitas dan efisiensi dapat dilihat dari faktor, layanan belajar, sarana-prasarana, pembiayan dan partisipasi masyarakat. Metode tradisional lebih tepat digunakan di Madrasah Diniyah Al-Burhaniyah karena langkah perhitungannya lebih sederhana dan hasilnya hampir sama dengan metode Activity Based Costing system (ABC).


Keywords


activity based costing system; biaya pendidikan; Madrasah Diniyah;

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