ANALISIS BIAYA SATUAN PENDIDIKAN DI SMK NEGERI 1 PERCUT SEI TUAN TAHUN ANGGARAN 2022

Abstract

This research aims to determine the amount of educational unit costs at SMK Negeri 1 Percut Sei Tuan for the 2022 Fiscal Year, which consists of operating costs and investment costs other than educational land. Data collection techniques use documentation and observation with research instruments in the form of checklists. The data analysis technique used is descriptive with a quantitative and qualitative approach. The research results show that (1) Operation costs per student are IDR 3,689,252.37; (2) Investment costs other than educational land per student amounting to IDR 178,074.91; (3) Education Unit Cost per student is IDR 3,867,327.29; (4) The source of funds comes from BOS Funds amounting to IDR 4,452,350,000.00; BOP Rp. 300,000,000.00; Education Provision Contributions (SPP) amounting to IDR 3,862,080,000.00, and other income in accordance with the provisions of the Legislative Regulations 342,300,000.00 and when totaled it becomes IDR. 8,956,730,000 (5) Non-personnel operating costs at SMK Negeri 1 Percut Sei Tuan are in accordance with the Non-Personnel Operating Cost Standards in Deli Serdang Regency. The total non-personnel operating costs in Deli Serdang Regency are IDR 4,818,860,000.00, while at SMK Negeri 1 Percut Sei Tuan it is IDR 5,272,469,500.00.