ANALISIS PERHITUNGAN TARIF SUMBANGAN PEMBINAAN PENDIDIKAN (SPP) PADA LBB HAKUNA MATATA COURSE DENGAN METODE ACTIVITY BASED COSTING

Dwi Rahmawati, Irdiyanti (2022) ANALISIS PERHITUNGAN TARIF SUMBANGAN PEMBINAAN PENDIDIKAN (SPP) PADA LBB HAKUNA MATATA COURSE DENGAN METODE ACTIVITY BASED COSTING. Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.

Text SKRIPSI BAB 1-5 (IRDIYANTI DWI RAHMAWATI).pdf Download (2MB)

Abstract

The purpose of this study was to determine the calculation of the tuition fee for the LBB HM Course using the Activity Based Costing Method and to find out the difference between the Traditional Method and the Activity Based Costing Method. This research method is a qualitative method. Data collection techniques used are interviews and documentation. The data analysis technique used is Descriptive Analysis. The research results obtained were the calculation of tuition fees using the traditional method, showing that the tariff for elementary school was Rp. 120,230, for junior high school was Rp. 167,312, for senior high school was Rp. 215,255. Meanwhile, the tariff calculation using the Activity Based Costing Method shows that the tariff for elementary school is Rp. 158,055, for junior high school is Rp. 204,561, for senior high school is Rp. 222,244. These results lead to undercosting in the LBB HM Course.

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	Education Development Contribution, Activity Based Costing Method, Traditional Method.
Subjects:	Accounting > Data Analysis Accounting > Data Analysis Accounting Accounting
Divisions:	Faculty of Economic & Business > Bachelor of Accountancy
Depositing User:	Perpus Ubhara Surabaya
Date Deposited:	07 Aug 2024 04:00
Last Modified:	07 Aug 2024 04:00
URI:	http://eprints.ubhara.ac.id/id/eprint/2639

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