Open AccessDesain Sistem Perhitungan Biaya Pendidikan Mahasiswa Berbasis Aktivitas di Politeknik
Author(s) -
Muhammad Noor Ardiansah
Publication year - 2015
Publication title -
jurnal riset dan aplikasi: akuntansi dan manajemen
Language(s) - English
Resource type - Journals
ISSN - 2443-1419
DOI - 10.18382/jraam.v1i2.28
Subject(s) - activity based costing , government (linguistics) , operations management , computer science , business , engineering , marketing , linguistics , philosophy
The research purposes are to identify activities undertaken by Indone-sian polytechnic student, apply education's cost system and design an information system application to tuition fees based on activity based costing methods. Analysis and design were done in two Phases. The first phase is identifies and classifies activities expenses on activities, cost drivers, and to facilitate the determination ofcost driver rate. The next stage is design an educational cost???s application based activity used Personal Home Page (PHP). The findings of this study have identified 31 direct activities and 21 indirect activities related to educatio-nal activity, and there are several different educational activities among polytechnic. Cost of education per student per academic entity has been calculated. The average proportion of academic indirect acti-vity costs are 43% which is higher than the proportion of 33% as stat-ed by Government. Itindicates that activity is still need to be observed to identify and rise efficient charging of student costs allocation. The application was identified those activities and formulated same calculation???s result.