Analisis Penggunaan Metode Activity Based Costing (ABC) sebagai Alternatif dalam Menentukan Tarif SPP pada TKK Yos Sudarso

Kamilus De Relis Igo Masan; Wilhelmina Mitan; Wihelmina M. Yulia Jaeng

doi:10.59603/ppiman.v4i3.1591

Authors

Kamilus De Relis Igo Masan Universitas Nusa Nipa
Wilhelmina Mitan Universitas Nusa Nipa
Wihelmina M. Yulia Jaeng Universitas Nusa Nipa

DOI:

https://doi.org/10.59603/ppiman.v4i3.1591

Keywords:

Activity-Based Costing, Tuition Fee, Educational Costs, Cost Driver, Cost Accounting

Abstract

This study aims to analyze the method used to determine the tuition fee (SPP) at TKK Yos Sudarso and to calculate the tuition fee using the Activity-Based Costing (ABC) method as an alternative approach for determining educational costs more accurately. This study employs a quantitative descriptive method with a case study approach. Data were collected through observation, interviews, and documentation, and were analyzed by identifying activities, classifying costs into activity cost pools, determining cost drivers, calculating cost driver rates, allocating costs to each activity, and determining tuition fees based on the Activity-Based Costing method. The results show that the method used by TKK Yos Sudarso to determine tuition fees still applies a traditional approach based on the allocation of fixed and variable costs, which does not accurately reflect resource consumption by each activity. The calculation using the Activity-Based Costing method resulted in a monthly tuition fee of IDR 354,522 for Group A and IDR 327,704 for Group B. These results indicate that the Activity-Based Costing method can provide more accurate, objective, and relevant cost information because costs are allocated based on the activities that consume resources. Therefore, the Activity-Based Costing method can be used as an alternative approach for determining tuition fees at TKK Yos Sudarso and can serve as a basis for more appropriate decision-making in managing educational costs.

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