CD Tesis

Analisis Biaya Dengan Mengunakan Time Driven Activity-Based Costing System (TDABC) Sebagai Dasar Penentuan Biaya Per Mahasiswa (Unit Cost): Studi Kasus Universitas Pasir Pengaraian

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University of Pasir Pengaraian is one of the Private Universities under the shade of the Rokan Hulu Development Foundation (YPRH). The university is located at Jalan Tuanku Tambusai, Kumu Desa Rambah, Kecamatan Rambah Hilir, Kabupaten Rokan Hulu, RIAU. University of Pasir Pengaraian abbreviated as UPP has 7 faculties and 15 study programs consisting of Accounting, Management, Biology Education, Mathematics Education, Sports and Health Education, Physics Education, English Language Education, Civil Engineering, Mechanical Engineering, Agribusiness, Agrotechnology, Science Law, Information Systems, Information Engineering. Universitas Pasir Pengaraian has the diploma program (for 3 years) whith is Midwifery Study Program. The main income of UPP comes from student contributions (SPP). For this reason, it is necessary to have an accurate calculation in determining the cost per student unit so that the student contribution can cover operational costs.
This study aims to identify and analyze the unit costs per student in each study programs Mathematics Education, Sport and Health Education, Civil Engineering, Mechanical Engineering, Agrotechnology and Agribusiness. This research uses qualitative methods and cost analysis is carried out using a Time Driven Activity Based Costing System (TDABC) approach.
The results of this study indicate that the tuition fee per student in each Study Program looks different from the previous unit cost calculation (traditional system). By using TDABC calculation, the cost per unit of Pasir Pengaraian University students is, Mathematics Study Program Rp. 2,904,105, Sport and Health Education Rp. 2,899,954, Agribusiness Rp. 3,970,346, Agroteknologi Rp. 5,919,633, Civil Engineering Rp. 5,164,530, Mechanical Engineering Rp. 5,631,767, this difference is caused by the learning process activities in each study program that looks different, which causes the cost consumed differently.
Keywords: Tuition Fee (unit cost), Tuition, Time Driven Activity Based
Costing (TDABC)

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 218 (0021)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2018

Deskripsi Fisik

Xii, 146 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 218 (0021)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PASCASARJANA (MAGISTER) AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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