Perhitungan Biaya Satuan Pendidikan pada TK Bunga Bangsa 2 dengan Menggunakan Metode Activity Based Costing

Studi Kasus pada TK Bunga Bangsa 2


  • Zhafira Alya Syarafina Politeknik Negeri Jakarta
  • Herbirowo Nugroho


This study was conducted to provide an alternative to calculate the unit cost of education using the Activity Based Costing (ABC) method. This type of research is descriptive qualitative with a case study approach. Sources of data obtained include primary data through interview and observation data collection techniques as well as secondary data through documentation data collection techniques in the form of cost data and other related data. Bunga Bangsa 2 Kindergarten is one of the schools that uses the Traditional Costing method in calculating the unit cost of education. This method imposes all costs that occur only on one allocation basis, namely the number of students. This causes the unit cost of education set for each play group to be the same, while the activities consumed by each play group are different. The results of calculations using the ABC method show that the unit cost of education for play group A is Rp. 225,014 while for play group B is Rp. 182,275. The difference in education unit costs is due to differences in activities in each play group.

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