ACCELERATING STUDENTS’ CAPABILITIES IN ACCOMPLISHING FINAL PAPERS: AN EVALUATION

This paper aimed at evaluating such aspects as self-efficacy, research methodology, types of supervisor, and academic writing ability in accelerating students accomplishing final papers. 214 students of bachelor and master programs at Universitas Riau - Indonesia were selected through purposive sampling technique as the participants. This research used Context, Input, Process, and Product Evaluation Model to evaluate those variables. The research findings revealed that (a) there was no significant difference in self-efficacy on the aspects of gender ((sig. 0.219 > p 0.05) and learning support facilities ((sig. 0.073 > p 0.05); (b) in research methodology on the aspect of gender ((sig. 0.508 > p 0.05); (c) in academic writing ability on the aspects of gender (sig. 0.939 > p 0.05); and (d) in types of supervisors on the aspects of gender (sig.0.618 > p 0.05), sources of educational cost (sig. 0.474 > p 0.05), and learning support facilities (sig. 0.773 > p 0.05). However, (a) there was a significant difference in self-efficacy on the aspects of profession (sig. 0.000 < p 0.05), and sources of educational cost (sig. 0.014 < p 0.05); (b) in research methodology on the aspects of profession (sig. 0.000 < p 0.05), sources of educational cost (sig. 0.004 < p 0.05), and learning support facilities (sig. 0.001 < p 0.05); (c) in academic writing ability on the aspects of profession (sig. 0.013 < p 0.05 ), sources of educational support (sig. 0.014 < p 0.05), and learning support facilities (sig. 0.000 < p 0.05); and (d) in types of supervisors on the aspect of profession (sig. 0.022 < p 0.05). Partially, self-efficacy contributed 59.7%; research methodology (10.4%) and types of supervisor (0.1%) ---- which is totally 70.2% towards the students’ academic writing ability in accelerating students accomplishing final papers.

Relevance to the Introduction of eLearning on Higher Education of Bangladesh: An Experience from the Educational Cost of COVID-19

The great lockdown of the current COVID-19 pandemic has significant consequences on the global Higher Education Studies (HES).To find the relevance of eLearning in the HES, our study calculates the economic costs of higher education during Covid-19 in Bangladesh, which includes both stu-dents&rsquo; cost and institutional cost. The study used a purposive random sample survey conducted on 105 students enrolled in higher education in different categories of institutions to identify the stu-dents&rsquo; cost during this pandemic. The institutional cost of higher education is analyzed by breaking down the budget allocated in the education sector in Bangladesh and reviewing the literature. The result indicates that the HES of Bangladesh experiences a huge economic cost due to this pandemic and the study found eLearning can reduce the economic impact of HES. In the post-COVID-19 world, higher education will never be the similar because many institutions that already had experi-ence a huge advantage from online education. The findings of the study might be helpful for the policymakers to frame effective education policies during any bizarre situation that creates huge cost in higher education sector.

Role of Accounting Information in Reducing Variable Educational Cost at the University of Saba Region

This study aimed to identify the role of accounting information –in terms of its availability, features and use- in reducing variable educational cost at the University of Saba Region. The study followed the descriptive analytical method by administering a questionnaire to collect data. The population and sample of study was all those responsible for running the cost of teaching at the rector's office, faculties, centers and heads of departments (34 members). Thirty four questionnaires were distributed to them, but only (30) were returned and were valid for analysis, which made (88.23%) of the total number of questionnaires. Major findings revealed that the role of accounting information in reducing educational cost scored a medium rank (59.5%), where its availability scored even less than that (48.8); its features scored a medium rank (59.5%); and the use of such information scored a medium rank as well (59%). The study recommends including paying more attention to accounting systems, as they help in reducing costs; awareness-raising of financial issues among people in charge of running the cost of education; setting up a department for financial analysis and evaluation of the organizational structure; and including financial issues in the process of performance evaluation.

ACTIVITY BASED COSTING (ABC) PADA INSTITUSI PENDIDIKAN TINGGI (STUDI PADA PTS DI SULAWESI TENGAH)

Penelitian ini bertujuan untuk menganalisis perhitungan beban pokok penyelenggaraan pendidikan di Universitas Sintuwu Maroso, salah satu Perguruan Tinggi Swasta di Sulawesi Tengah melalui penerapan metode sistem akuntansi manajemen kontemporer Activity Based Costing (ABC). Penelitian ini merupakan penelitian deskriptif dengan pendekatan studi kasus. Data dikumpulkan melalui wawancara, observasi dan analisis dokumen universitas terkait dengan penelitian. Data tersebut kemudian dianalisis dengan menggunakan metode ABC yang diawali dengan peninjauan sistem manajemen keuangan perguruan tinggi, identifikasi proses bisnis dan aktivitas, identifikasi cost component, penentuan cost driver, dan mengalokasikan institution overhead cost ke masing-masing aktivitas serta menghitung besarnya total cost dan variansi biaya antara metode existing terhadap metode ABC. Hasil penelitian menunjukkan bahwa ABC mampu diimplementasikan pada perguruan tinggi melalui pengalokasian biaya aktivitas pada masing-masing program studi secara tepat berdasarkan konsumsi masing-masing aktivitas serta dapat meningkatkan keakuratan perhitungan beban pokok per semester masing-masing program studi dengan terdeteksinya distorsi biaya berupa over/under costing dari metode yang diterapkan selama ini. The study aims to analiyze the educational cost unit calculation in Universitas Sintuwu Maroso, one of the Private University (PTS) in Central Sulawesi by implementing the contemporary management accounting system through Activity-Based Costing (ABC) method. The study is descriptive with case study approach. Data is collected through interviews, observation and university’s documentation analysis that related to the study. The data then analyzed with ABC Method, which starts with a review of financial management system, identify cost components, determine cost driver, allocate the institution overhead cost on each activities, and calculate the total cost and cost variance between the existing method and ABC Method. The result indicates that the ABC method has accurately allocated activity cost in each study program based on the cost of each activity and also improves the accuracy of educational cost unit calculation per semester due its ability to detect cost distortion in the form of over/under costing from the existing method.

Cooperativismo: alternativa viável para a gestão escolar? Um estudo de caso

Analisa a Cooperativa de Ensino da Cidade de Goiás e o Colégio Alternativo, na cidade de Goiás, fundados em virtude da insatisfação de um grupo de pais de camadas sociais médias tanto com a escola pública quanto com a particular. O estudo de caso coletou dados por meio de observação, análise documental, entrevistas e grupos focais. Os resultados apresentam um estabelecimento em que todos os atores participam da gestão. Do ponto de vista pedagógico, alcança eficazmente a apropriação de conteúdos pelos seus alunos para concursos públicos e o acesso à educação superior, conforme as aspirações dos pais. As despesas revelam que a remuneração docente é a mais alta da comunidade, porém a contribuição financeira das famílias é menor que a mensalidade da escola privada. Palavras-chave: ensino médio; ensino fundamental; custos educacionais; gestão participativa; cooperativismo educacional. Abstract This research project focuses on an educational co-operative and its junior and senior high school in the city of Goiás, Brazil. It was founded as a result of parents’ low level of satisfaction concerning both public and private schools. The case study analysed data from observation, documentary analysis, interviews and focus groups. The results reveal that all school actors participate in its management. From the educational perspective, the school effectively teaches the contents required by college entrance exams and other kinds of selection, according to the parents’ aspirations. The teachers’ salaries reach the highest level in the community, however, the families’ financial contribution is lower than the private school’s tuition and fees. Keywords: secondary education; primary education; educational cost; participative management; educational cooperativism.

A Case Study:

The purpose of this study was to examine the perceived effectiveness of leadership in a Missouri rural K-8 school with a high incidence of poverty that consistently met federal and state accountability mandates. The concepts of accountability as measured by student achievement, the unique educational needs of children from poverty, and the challenges of the rural school location were viewed through the lens of leadership. Ten practices of leadership that lead to consistent student achievement were suggested. They include integrity and courage, focus and vision, expectations and data evaluation, resources and empowerment, role modeling, and collaboration. Implications of this study could impact mentoring programs to support beginning and practicing administrators, leadership training in schools of education and state leadership programs, programs and instruction designed for children from poverty, and considerations of the monetary and educational cost of consolidation.

PENGARUH BRAND IMAGE DAN BIAYA PENDIDIKAN TERHADAP KEPUTUSAN MAHASISWA DALAM MEMILIH PROGRAM STUDI MANAJEMEN DI STIE RAHMANIYAH SEKAYU (STUDI KASUS MAHASISWA PROGRAM STUDI MANAJEMEN ANGKATAN 2013/2014)

This study aims to determine: (1) the influence of brand image and cost of education partially to the student's decision in choosing Management Study Program at STIE Rahmaniyah Sekayu, (2) influence of brand image and educational cost simultaneously to student decision in choosing Management Studies Program STIE Rahmaniyah Sekayu. This research is a causality research. The population of this study is a student of Management Studies Program of 2013/2014 as much as 360 people. The number of samples of 79 people was determined using Slovin formula with a margin of error of 10%. The sample was chosen by using purposive sampling technique. Data were collected by using questionnaire method and analyzed by using multiple linear regression analysis. The result of the research shows that (1) brand image have an effect on student's decision in choosing Management Study Program at STIE Rahmaniyah Sekayu, (2) education cost influence to student decision in choosing Management Study Program at STIE Rahmaniyah Sekayu, (3) brand image and cost of education influence student's decision in choosing Management Study Program at STIE Rahmaniyah Sekayu.