Penentuan Biaya Pendidikan Siswa SD Labschool UNNES Melalui Activity Based Costing


  • Riza Firmansyah Universitas Negeri Semarang
  • Ratih Dwinie Palupi Universitas Negeri Semarang
  • Slamet Kafrawi Universitas Negeri Semarang
  • Nurdian Susilowati Universitas Negeri Semarang
  • Arbina Peni Susanti Universitas Negeri Semarang



Abstract. SD Labschool Unnes is a laboratory school under the management of Universitas Negeri Semarang. As a school that continues to grow and strive to become a Labschool superior Labschool Unnes is required to be able to compete with other schools, especially similar private schools. Both in terms of quality, service and cost. So far, in determining the cost of education, SD Labschool Unnes still uses the traditional method. There has never been a calculation using the cost accounting method.This study aims to generate tuition fees for SD Labschool Unnes students based on calculations using the Activity Based Costing Method. Methods of data collection are done by using interviews and documentation. The data obtained were analyzed using the Activity Based Costing calculation method. The results of the calculation of the cost of education per student per class per year show the cost of education for grade 1st is IDR 7,452,548, grade 2nd is IDR 5,285,784, grade 3th IDR 5,438,426, grade 4th IDR 5,968,520, grade 5th IDR 7,251,088, grade 6th IDR 8,621,937.


Abstrak. SD Labschool Unnes merupakan sekolah laboratorium dibawah pengelolaan Universitas Negeri Semarang. Sebagai sekolah yang terus berkembang dan upaya menjadi Labschool unggulan, SD Labschool Unnes dituntut untuk mampu bersaing dengan dengan sekolah lain terutama sekolah swasta sejenis. Baik dalam hal kualitas, pelayanan maupun biaya. Selama ini dalam menentukan tarif biaya pendidikan, SD Labschool Unnes masih menggunakan metode tradisional. Belum pernah dilakukan perhitungan dengan metode akuntansi biaya. Penelitian ini bertujuan untuk menghasilkan tarif biaya pendidikan siswa SD Labschool Unnes berdasarkan perhitungan menggunakan Metode Activity Based Costing. Metode pengumpulan data dilakukan dengan menggunakan metode wawancara dan dokumentasi. Data yang diperoleh dianalisis menggunakan metode perhitungan Activity Based Costing. Hasil perhitungan biaya pendidikan per siswa per kelas per tahun menunjukkan biaya pendidikan untuk kelas 1 sebesar Rp 7.452.548, kelas 2 sebesar Rp 5.285.784, kelas 3 sebesar Rp 5.438.426, kelas 4 sebesar Rp 5.968.520, kelas 5 sebesar Rp 7.251.088, kelas 6 sebesar Rp 8.621.937.


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How to Cite

Firmansyah, R., Palupi, R. D., Kafrawi, S., Susilowati, N., & Susanti, A. P. (2022). Penentuan Biaya Pendidikan Siswa SD Labschool UNNES Melalui Activity Based Costing. JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis Dan Inovasi Universitas Sam Ratulangi)., 9(2).