Penerapan Activity Based Costing Dalam Menentukan Biaya Satuan Pendidikan Per Siswa Pada Studi Kasus SMK XYZ


  • Wulandari Sanusih Politeknik Negeri Jakarta
  • Nedsal Sixpria Politeknik Negeri Jakarta


This study aims to calculate of educational unit cost using tradisional method and Activity Based Costing at SMK XYZ the 2022/2023 academic year. This type research is descriptive qualitative. The type of data used are primary data taken from interviews and observation and secondary data taken from Rencana Anggaran Pendapatan dan Belanja SMK XYZ for the 2022/2023 and other related data. The result showed that comparison of traditional method and Activity Based Costing was stated educational unit cost overcosting Class X Accounting, Office Administration, Marketing Rp27.156, Rp28.688, dan Rp6.871  as well as XII Office Administration Rp13.603 And educational unit cost Undercosting  class XI Accounting, Office Administration, Marketing Rp45.648, Rp7.139, and Rp26.660 as well as XII Accounting and Marketing Rp3.179 and Rp38.266 This is happen because in Activity Based Costing Method the cost assignment according to the activity.

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