scholarly journals STUDI KOMPARASI PENERAPAN METODE TRADISIONAL DAN METODE ACTIVITY BASED COSTING SEBAGAI ALTERNATIF PENENTUAN BIAYA SATUAN PENDIDIKAN PADA SD ISLAM AT TAQWA BEKASI TAHUN AJARAN 2018/2019

account ◽  
2020 ◽  
Vol 7 (1) ◽  
Author(s):  
Baiq Farah Pratiwi ◽  
Yusep Friya ◽  
Novita Sari

STUDI KOMPARASI PENERAPAN METODE TRADISIONAL DAN METODE ACTIVITY BASED COSTING  SEBAGAI ALTERNATIFPENENTUAN BIAYA SATUAN PENDIDIKAN PADA SD ISLAM AT TAQWA BEKASI TAHUN AJARAN 2018/2019 Baiq Farah Pratiwi [email protected] Yusep Friya P. S [email protected] Novitasari [email protected] Studi Akuntansi Keuangan Terapan Politeknik Negeri Jakarta  ABSTRACTThe purpose of this study is to determine the calculation of the educational unit cost that arecalculated using traditional methods, determine the calculation of the educational unit cost that arecalculated using activity based costing method, and to know the comparison of costs calculated using both methods. This research uses a quantitative case study method with a descriptive approach. Data collection methods used to obtain data are by interview, documentation and observation. The results of this study indicate that the unit cost of education at SD Islam At-taqwa academic year 2018/2019 which is calculated using the activity based costing method is not always higher or lower than traditional method calculations. This shows the distortion in the form of undercosting and overcosting in the calculation of the educational unit cost due to the calculation of the comparison of educational unit cost using traditional method and the activity based costing method. Keywords: Educational Unit Cost, Traditional Method, Activity Based Costing Method  ABSTRAKTujuan penelitian ini adalah untuk mengetahui perhitungan biaya satuan pendidikan yangdihitung  menggunakan  metode  tradisional, mengetahui  biaya  satuan  pendidikan  yang  dihitung menggunakan  metode  activity  based  costing,  dan  mengetahui  komparasi  biaya  yang  dihitungmenggunakan kedua metode tersebut. Penelitian ini menggunakan metode kuantitatif studi kasus dengan pendekatan deskriptif. Metode pengumpulan data yang dilakukan untuk memperoleh data adalah dengan wawancara, dokumentasi dan observasi. Hasil penelitian ini menunjukkan bahwa biaya satuan pendidikan yang SD Islam At-taqwa yang dihitung menggunakan metode activity based costing tidak selalu lebih tinggi ataupun lebih rendah dari perhitungan metode tradisional. Hal ini menunjukan adanya distorsi berupa undercosting dan overcosting dalam perhitungan biaya satuan pendidikan dikarenakan adanya perhitungan perbandingan biaya satuan pendidikan menggunakan metode tradisional dan metode activity based costing. Kata kunci: Biaya Satuan Pendidikan, Metode Tradisional, Metode Activity Based Costing.

2016 ◽  
Vol 12 (1) ◽  
pp. 39-53
Author(s):  
Zulfia Hanum Alfi Syahr ◽  
Ari Purwanti ◽  
I Gusti Ketut Agung Ulupui

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).  


2020 ◽  
Vol 7 (12) ◽  
pp. 2419
Author(s):  
Aisyah Amini ◽  
Suherman Rosyidi

ABSTRAKPelaksanaan ibadah umrah di Indonesia dari tahun ke tahun mengalami peningkatan yang signifikan. Hal ini didorong dengan semakin baiknya kondisi perekonomian di Indonesia. Untuk itu diperlukan perusahaan penyelenggara perjalanan ibadah umrah dan haji yang memfasilitasi para jamaah untuk melakukan ibadah menuju ke tanah suci. Mengenai hal tersebut, sudah seharusnya perusahaan penyelenggara perjalanan ibadah umrah dan haji menerapkan etika bisnis Islam dalam menjalankan aktivitas bisnisnya. Hal ini sangat penting dikarenakan banyak terjadi pelanggaran etika bisnis Islam yang dilakukan oleh beberapa perusahaan, tidak terkecuali oleh perusahaan travel umrah haji, seperti yang banyak diberitakan dibeberapa media yang dibuktikan dengan banyaknya jamaah yang gagal berangkat ke Baitullah. Penelitian ini menggunakan pendekatan penelitian kualitatif deskriptif dengan metode studi kasus. Teknik pengumpulan data yang digunakan peneliti yaitu survei pendahuluan, observasi, wawancara, dokumentasi dan studi literatur. Berdasarkan hasil penelitian, penelitian ini menunjukkan bahwa Mubina Tour Indonesia kabupaten Gresik telah menerapkan etika bisnis Islam dengan cara menyampaikan secara jujur dan benar, senantiasa berusaha untuk selalu menepati apa yang telah dijanjikan, membekali semua karyawan dengan berbagai skill dan mengemas promosi dengan trik-trik yang menarik.Kata Kunci: Etika Bisnis Islam, Perusahaan Penyelenggara Perjalanan Ibadah Umrah dan Haji. ABSTRACTPerforming Umrah in Indonesia year by year has been experiencing a significant increase. It is motivated by a better economic condition in Indonesia. Therefore, Umrah and Hajj Travel Organizer Company is needed to facilitate Muslim pilgrims to pilgrimage to Mecca. According to this, this kind of company shall implement Islamic business ethics to run their business activities. It is very important because there are many Islamic business ethics violations committed by some companies, unexceptionally Hajj and umrah travel companies as widely reported in several media. It was proven by the large number of pilgrims who failed to go to Baitullah. This research used a qualitative-descriptive approach with the case study method. Data collecting techniques used by the researcher are preliminary survey, observation, interview, documentation, and literature review. The result of the research shows that Mubina Tour Indonesia in Gresik Regency has implemented Islamic business ethics by delivering information honestly and truthfully, always trying to fulfill what has been promised, equipping all employments with many various skills, and packaging promotion with interesting techniques.Keywords: Islamic Business Ethics, Umrah and Hajj Travel Company.


FIKROTUNA ◽  
2017 ◽  
Vol 4 (2) ◽  
Author(s):  
MOCH. SYA’RONI HASAN

This study describe the implementation of Management developmenteducators at SMA Primaganda, Bulurejo Diwek, Jombang. The approach in thisstudy is a qualitative case study type. used data collection methods as well as therole of observation, interview and documentation. This study used a qualitativedescriptive approach. To check the validity of the data used extension study,perseverance observation, and triangulation. The analysis comes up with theconclusion that: (1). Development Planning educators: announcement held at thebeginning of the new academic year, the drafting team was formed educatorsdevelopment commission held hearings, the commission meeting is a forum forreviewing, memproduct and developed the concept of the development of educatorswho have been prepared. (2). The development of educators with activities ofinteraction with educators through formal and informal activities. Formalactivities in the development of educators, for example through mentoringactivities (tutorials), informally can be done through informal conversations in theroom as educators, yard madrassas and other places that are not resmi. (3).Problems encountered and solutions in the implementation of management effortspengembanagan educators (teachers) at SMA Primaganda include issues of timeand also there are many teachers who have not been able to use electronic means ofcomputer, the solution given is the clock supplied to the teacher to be able to learnwho helped by tutors.AbstrakPenelitian ini mendiskripsikan tentang pelaksanaan manajemenpengembangan pendidik (educators) di SMA Primagama, Bulurejo Diwek,Jombang. Pendekatan dalam penelitian ini adalah kualitatif dengan tipepenelitian studi kasus. Metode pengumpulan data yang digunakan dalampenelitian ini adalah observasi, wawancara dan dokumentasi. Penelitian inimenggunakan pendekatan deskriptif kualitatif. Untuk mengecek validitasdata, peneliti menggunakan studi ekstensi, observasi ketekunan, dantriangulasi. Berdasarkan analisis data, penelitian ini menyimpulkan bahwa:(1). Perencanaan pengembangan pendidik: pengumuman diadakan padaawal tahun ajaran baru, tim perumus membentuk komisi pengembanganpendidik untuk melakukan rapat komisi, sidang komisi adalah forumuntuk mengkaji, menghasilkan dan mengembangkan konseppengembangan pendidik yang telah disiapkan. (2). Pengembanganpendidik dilakukan dengan kegiatan interaksi melalui kegiatan formal daninformal. kegiatan formal dalam pengembangan pendidik, misalnyamelalui kegiatan mentoring (tutorial), untuk kegiatan informal dilakukanmelalui percakapan informal di ruang guru, halaman madrasah dantempat-tempat lain yang tidak resmi. (3). Problematika dalam pelaksanaanmanajemen pengembanagan pendidik (guru) di SMA Primagandamencakup masalah waktu dan juga banyaknya guru yang belum mampumenggunakan media komputer dalam pembelajaran. Solusi dariproblematika tersebut adalah memberikan waktu kepada guru untukmempelajari media komputer yang dibantu oleh tutor.


2019 ◽  
Vol 7 (2) ◽  
pp. 118
Author(s):  
Rahidin Haji Anang ◽  
Harniatun Iswarini ◽  
Yutika Latasari

 ABSTRACT The purpose of this research is to know the implementation of Law Number 16 Year 2006 as Basic Law of Revitalization of Agricultural Extension Case in Banyuasin Regency and to know the obstacles in the implementation of Law Number 16 Year 2006 as Basic Law of Revitalization of Agricultural Extension Case in Banyuasin Regency then to know response agricultural extension workers  and farmers with the implementation of Law Number 16 of 2006 as Basic Law of Revitalization of Agricultural Extension Case in Banyuasin Regency.  This research was conducted in Banyuasin Regency, South Sumatera Province.  The research method used is Case Study method, for sampling method used Purposive Sampling, Simple Random Sampling and Accidental Sampling method.  Data collection methods used in this study are observation and direct interviews to the respondents.  Data processing is done by using descriptive-qualitative method.  From the results of research shows Implementation of agricultural extension revitalization in Banyuasin Regency has been run in accordance with the law number 16 of 2006 and the obstacles faced in the implementation is the problem of budget and shortage of extension workers then Agricultural Extension workers give a positive response because with the application of legislation Number 16 of 2006 agricultural extension has a clear basic law so that its activities become more focused then the response from farmers with the implementation of the law also gives a good response because they feel that agricultural extension becomes more active in carrying out its activities.ABSTRAK Penelitian ini bertujuan untuk mengetahui implementasi Undang-Undang Nomor 16 Tahun 2006 Sebagai Payung Hukum Revitalisasi Penyuluhan Pertanian Kasus di Kabupaten Banyuasin beserta hambatan dalam penerapannya dan kemudian untuk mengetahui respon penyuluh dan petani dengan diterapkannya Undang-Undang Nomor 16 Tahun 2006 Sebagai Payung Hukum Revitalisasi Penyuluhan Pertanian Kasus di Kabupaten Banyuasin.  Penelitian ini dilaksanakan di Kabupaten Banyuasin Provinsi Sumatera Selatan.  Metode penelitian yang digunakan adalah metode studi kasus (Case Study), untuk metode penarikan contoh digunakan metode Purposive Sampling, Simple Random Sampling, dan Accidental Sampling.  Metode pengumpulan data yang digunakan dalam penelitian ini adalah observasi dan wawancara langsung kepada responden.  Pengolahan data dilakukan dengan menggunakan metode deskriptif-kualitatif.  Dari hasil penelitian menunjukkan Implementasi revitalisasi penyuluhan pertanian di wilayah Kabupaten Banyuasin telah berjalan sesuai dengan undang-undang nomor 16 tahun 2006.  Lalu hambatan yang dihadapai dalam penerapan tersebut adalah masalah anggaran dan kekurangan tenaga penyuluh pertanian. Kemudian penyuluh pertanian memberikan respon yang positif karena dengan diterapkannya undang-undang nomor 16 tahun 2006 penyuluhan pertanian memiliki payung hukum yang jelas sehingga kegiatannya menjadi lebih terarah.  Sedangkan respon dari petani dengan diterapkannya undang-undang tersebut juga memberikan tanggapan yang baik karena mereka merasa bahwa penyuluh pertanian menjadi lebih aktif dalam melaksanakan kegiatannya.


2019 ◽  
Vol 14 (1) ◽  
pp. 84-102 ◽  
Author(s):  
Dorota Dobija ◽  
Anna Maria Górska ◽  
Anna Pikos

Purpose The purpose of this paper is to extend the understanding of how internal organisational processes change in response to external demands, by investigating the changes undertaken by two Polish business schools (b-schools) in anticipation of and in response to the demands of accreditation agencies (AAs) and other powerful stakeholders. Specifically, it examines the internal research-related performance measurement (PM) system and changes in the use of performance information (PI). Design/methodology/approach The case study method is adopted, using data from publicly available documents and interviews with the faculty and management at the two schools. The data are interpreted and analysed using the neo-institutional theory. Findings Powerful stakeholders are the primary reason for changes in PM systems and the manner in which PI is used. Specifically, AAs reflect an additional layer in the PM system, allowing for a downward cascading PI effect. This also leads to a wider use of PI across different organisational levels. Research limitations/implications This study focusses on two case studies in a region still undergoing transition. Thus, this analysis could be reinforced through additional cases, different data collection methods and cross-country and between-country comparative analyses. Originality/value The changes in PM systems and particularly the use of PI are discussed in the context of Polish higher education (HE) and, more broadly, the entire Central and Eastern Europe (CEE) region. Moreover, the consideration of two b-school cases facilitates a comparative analysis of the differences in PM systems and the use of PI in the context of stakeholders’ PI needs.


Author(s):  
Ute Lies Siti Khadjah ◽  
Fitri Perdana ◽  
Desak Gde Delonix Regia Kirana Sarasvathi ◽  
Yunus Winoto

Introduction. One of the most valuable cultural heritage of the Indonesian nation's ancestors is the ancient manuscript. Ancient manuscripts can be found in every region in Indonesia, especially Indramayu. Most of the ancient manuscripts found in Indramayu have been kept at the Bandar Cimanuk Museum, Indramayu. Most of the ancient manuscripts in the Bandar Cimanuk Museum, Indramayu, are written by hand or in the original form before printing. Digitalization is the process of transferring document media from printed, audio, and video forms. Equipment used in digitizing activities includes software and hardware. In digitizing ancient manuscripts, there are 2 stages that must be followed, pre-digitization and organizing.Data Collection Methods. Using a qualitative methods and descriptive  approach with a case study category. Data Analysis. The survey data were descriptively analysed by using 3 steps there are reduction, presentation and conclutsin . Result and Discussion.The result of the process of digitizing an ancient manuscript is an ancient manuscript in digital format. The results show that after the ancient manuscripts in the museum have been digitized, they can provide information according to the needs of the manuscript users and can preserve the information contained in the ancient manuscripts found at the Bandar Cimanuk Museum, Indramayu.Conclusion. Based on the results that have been found in digitizing ancient manuscripts at the Bandar Cimanuk Museum, Indramayu, there are a number of stages that must be carried out, namely the pre-digitalization stage and the organizing stage.


2020 ◽  
Vol 5 (2) ◽  
pp. 107-119
Author(s):  
Saiful Akmal ◽  
Syarifah Dahliana ◽  
Rani Fadhila

A good writing skill could be a benchmark of someone’s good ability in English.  This study aims find the way how the practice of cooperative assessment can diminish errors and mistakes in students’ writing and to see students’ view towards cooperative assessment method in writing class. Qualitative approach by using case study method was selected, and the data were taken by means of observation, document analysis and interview towards the fourth semester students of Serambi Mekah University Banda Aceh, Indonesia in 2018/2019 academic year. The findings shown that there were three techniques of cooperative assessment that may lessen errors and mistakes in students’ writing, namely; peer review, lecturers’ feedback and classroom reviewing activity. In students’ view, cooperative assessment has some benefits (improving grammatical awareness, improving students’ vocabularies, and improving the structure of students’ writing) as well as drawbacks (peer errors in editing, and time consuming). Therefore, it is recommended that students make their errors and mistakes diary notes and lecturers are advised to start making grammar errors and mistakes checklists based on the learning objectives for students’ peer reviewing practice.


2016 ◽  
Vol 4 (3) ◽  
pp. 232-241
Author(s):  
Imam Prasetyo ◽  
Sudiro Sudiro ◽  
Chriswardani Suryawati

Tariff of services at Kajen Public Hospital charged on general patients was calculated based on operational costs like cost of medical services, consumables, medicines, treatment class, and rental cost of surgery room. Unfortunately, all components of costs for tonsillectomy treatment had not been included. Determination of the tariff had not calculated indirectly costs. Tariff of tonsillectomy treatment at the Kajen Public Hospital at inpatient room based on a local regulation Number 1 year 2012 was Rp 3,275,000 for class 3 whereas tariff for claim of BPJS at the same class at a regional hospital type C was Rp 1,767,900. In this case, there was any difference between costs that had to be spent for tonsillectomy treatment and claim from BPJS. Each cost must be calculated in accordance with clinical pathway to determine unit cost in order to provide high-quality of services. The aim of this study was to figure out amount of unit cost based on clinical pathway on tonsillectomy diagnosis at the Kajen Public Hospital. This was an observational analytic study by conducting a case study at the Kajen Public Hospital. Clinical pathway was arranged through meeting of a drafting team. A calculation of unit cost was performed using a method of Activity Based Costing (ABC), determination of exceeding cost. The results of clinical pathway arrangement showed that steps of tonsillectomy diagnosis pathway were as follows: admission, diagnostic, therapy, and follow up. Unit cost of tonsillectomy diagnosis based on the ABC calculation was Rp 2,717,662. The results of cost recovery rate calculation demonstrated that CRR among general patients was 121% whereas among BPJS patients was 65%. It means that each general patient of the Kajen Public Hospital obtained surplus as many as 21% otherwise each BPJS patient obtained minus as many as 35%. Arrangement of clinical pathway and implementation of final clinical pathway could be used as quality control of the Kajen Public Hospital. The hospital management needs to trace costs, to monitor, and to evaluate the obedience of clinical pathway.


2021 ◽  
Vol 9 (2) ◽  
Author(s):  
Tiesa Rahma Azzura

Without us realizing that mathematics is not spared in our daily lives, without mathematics everyone will find it difficult to live life. This study aims to find out how to add and subtract moderately mentally retarded children based on symbols. The type of research carried out by the researcher is qualitative with the case study method, so that the research subjects are 4 mentally retarded children who are in class VII SMPK YDKW 01 Tangerang. The results of the study are in the form of a description that describes how to add and subtract operations with symbols in Bruner's theory, from the results of research in the field, children with moderate mental retardation do not meet the minimum completeness criteria, only 25% are able to meet the minimum completeness criteria.


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