Analisis Perhitungan Biaya Satuan (Unit Cost) Di STIE Port Numbay Tahun 2018

  • Helmi Toatubun STIE Port Numbay Jayapura
  • Margo Saptowinarko Prasetyo
Keywords: Unit Cost, ABC Model.

Abstract

This study aims to find out and analyze how much the unit cost of providing education with the use of the ABC model at STIE Port Numbay in 2018. The research approach is qualitative and quantitative. Data analysis techniques in this study with the ABC system through two stages of activity namely the stage of identifying and determining the costs in the cost pool that has a similar activity and the stage of tracking and charging activity costs to each activity that gives attention to the cost driver. Based on the results of the analysis shows that the magnitude of the cost of implementing education units with the ABC model at STIE Port Numbay is Rp 4,930,610 every student every year while Rp 2,465,305 every semester. So the cost of providing education that has been set by STIE Port Numbay has been right.   Keywords : Unit Cost, ABC Model.

References

[1] A. Juanda and N. V. Lestari, “Analisis perhitungan biaya satuan (unit cost) Penyelenggaraan pendidikan kedokteran (Studi kasus pada fakultas kedokteran Universitas Muhammadiyah Malang),” J. Reviu Akunt. dan Keuang., vol. 2, no. 1, pp. 227–242, 2012.
[2] C. T. Handayani and S. Sukirno, “Analisis Perhitungan Biaya Satuan (Unit Cost) di Fakultas Ekonomi Universitas Negeri Yogyakarta,” Kaji. Pendidik. Akunt. Indones., vol. 5, no. 1, 2016.
[3] Mulyadi, Activity Based Cost System, Edisi 6. UPP STIM YKPN, 2007.
[4] R. . & E. W. N. Gorrison, Managerial Accounting (ninth edition). The McGraw-Hill Companies.
[5] V. W. Sujarweni, “Akuntansi Biaya Teori dan Penerapannya,” Yogyakarta: Penerbit, 2015.
[6] W. K. Charter, Akuntansi Biaya. Jakarta: Salemba Empat, 2009.
[7] Islahuzzaman, Activity Based Costing Teori dan Aplikasi. Bandung: CV. Alfabeta, 2011.
[8] Mulyadi, Akuntansi Manajemen, Konsep, Manfaat dan Rekayasa, Edisi 2. Yogyakarta: BP STIE YKPN, 1993.
[9] Supriyono.R.A., Akuntansi Manajemen. Jakarta: Salemba Empat, 2002.
Published
29-04-2020
How to Cite
Toatubun, H., & Prasetyo, M. (2020). Analisis Perhitungan Biaya Satuan (Unit Cost) Di STIE Port Numbay Tahun 2018. Musamus Journal of Business & Management, 2(2), 100-112. https://doi.org/10.35724/mjbm.v2i2.2883
Section
Articles