PENGHITUNGAN BIAYA SATUAN PENDIDIKAN DENGAN METODE ACTIVITY BASED COSTING (ABC) DI SMP NEGERI 1 MERBAU

Abstract

This research is aimed at applying the Activity Based Costing (ABC) method to make calculations regarding student unit costs at SMP Negeri 1 Marbau and calculate the amount of unit costs per student based on level. Techniques related to data collection are related to using interviews and documentation. The data analysis technique was carried out using descriptive data analysis with a quantitative approach to explain the calculation of student unit costs. So from the research results, it is known that the application of the Activity Based Costing (ABC) method to calculate student unit costs at SMP Negeri 1 Marbau is carried out through the following stages: (a) Identifying and classifying activities. (b) Assign costs to activities and between activities. (c) assign activity costs to cost objects. The unit fee per student per level for Class VII is Rp. 3,023,638, for Class VIII is Rp.  2,594,783 and for Class IX is Rp 2,591,925.