ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING SEBAGAI ALTERNATIF UNTUK MENGHITUNG TARIF SUMBANGAN PENDIDIKAN PADA SMK MUHAMMADIYAH 1 TAMAN

Maghfiroh,, Maghfiroh (2018) ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING SEBAGAI ALTERNATIF UNTUK MENGHITUNG TARIF SUMBANGAN PENDIDIKAN PADA SMK MUHAMMADIYAH 1 TAMAN. Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.

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Abstract

This research is done on SMK Muhammadiyah 1 Taman. Data obtaoned throught interviews with the school and the dicovery of data neede in the study. This stuidy aims to determine the amount the rate of SPP per student in SMK Muhammadiyah 1 Taman academic year 2017/2018 by using Activity Based Costing method. In this research, using decriptive analysis method that determines cost driver, classify cost, calculate the rate per unit and analyse the tariff SPP by the using Activity Based Costing method. Than compare the tariff of SPP deterrmined by SMK Muhammadiyah 1 Taman with Activity Based costing method SPP rate calculation using Activity Based Costing method class X was Rp403.246 class XI was Rp330.006 class XII was Rp368.733. while the rate of SPP is set SMK Muhammadiyah 1 Taman class X was Rp. 450.000, class XI was Rp. 400.000, class XII wa Rp. 360.000. Based on result of comparative research of SPP rate calculation at SMK Muhammadiyah 1 Taman with Activity Based Costing method for class X overcost of Rp 46.754,- for class XI overcost of Rp 69.994,- class XII undercost of Rp 8.733,-

Item Type:	Thesis (Skripsi)
Additional Information:	NURIANA MAGHFIROH 14023033/FEB/AK
Uncontrolled Keywords:	Activity Based Costing Method, SPP
Subjects:	Accounting Accounting
Divisions:	Faculty of Economic & Business > Bachelor of Accountancy
Depositing User:	Perpus Ubhara Surabaya
Date Deposited:	07 Nov 2019 05:15
Last Modified:	07 Nov 2019 05:15
URI:	http://eprints.ubhara.ac.id/id/eprint/171

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