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All Journal JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Tadribuna: Journal of Islamic Management Education
Arbina Peni Susanti
Universitas Negeri Semarang
Religion Decision Sciences, Operations Research & Management Education Social Sciences Other

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Penentuan Biaya Pendidikan Siswa SD Labschool UNNES Melalui Activity Based Costing Riza Firmansyah; Ratih Dwinie Palupi; Slamet Kafrawi; Nurdian Susilowati; Arbina Peni Susanti
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 9 No 2 (2022): JMBI UNSRAT Volume 9 Nomor 2
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v9i2.39570

Abstract

Abstract. SD Labschool Unnes is a laboratory school under the management of Universitas Negeri Semarang. As a school that continues to grow and strive to become a Labschool superior Labschool Unnes is required to be able to compete with other schools, especially similar private schools. Both in terms of quality, service and cost. So far, in determining the cost of education, SD Labschool Unnes still uses the traditional method. There has never been a calculation using the cost accounting method.This study aims to generate tuition fees for SD Labschool Unnes students based on calculations using the Activity Based Costing Method. Methods of data collection are done by using interviews and documentation. The data obtained were analyzed using the Activity Based Costing calculation method. The results of the calculation of the cost of education per student per class per year show the cost of education for grade 1st is IDR 7,452,548, grade 2nd is IDR 5,285,784, grade 3th IDR 5,438,426, grade 4th IDR 5,968,520, grade 5th IDR 7,251,088, grade 6th IDR 8,621,937. Abstrak. SD Labschool Unnes merupakan sekolah laboratorium dibawah pengelolaan Universitas Negeri Semarang. Sebagai sekolah yang terus berkembang dan upaya menjadi Labschool unggulan, SD Labschool Unnes dituntut untuk mampu bersaing dengan dengan sekolah lain terutama sekolah swasta sejenis. Baik dalam hal kualitas, pelayanan maupun biaya. Selama ini dalam menentukan tarif biaya pendidikan, SD Labschool Unnes masih menggunakan metode tradisional. Belum pernah dilakukan perhitungan dengan metode akuntansi biaya. Penelitian ini bertujuan untuk menghasilkan tarif biaya pendidikan siswa SD Labschool Unnes berdasarkan perhitungan menggunakan Metode Activity Based Costing. Metode pengumpulan data dilakukan dengan menggunakan metode wawancara dan dokumentasi. Data yang diperoleh dianalisis menggunakan metode perhitungan Activity Based Costing. Hasil perhitungan biaya pendidikan per siswa per kelas per tahun menunjukkan biaya pendidikan untuk kelas 1 sebesar Rp 7.452.548, kelas 2 sebesar Rp 5.285.784, kelas 3 sebesar Rp 5.438.426, kelas 4 sebesar Rp 5.968.520, kelas 5 sebesar Rp 7.251.088, kelas 6 sebesar Rp 8.621.937.
Hubungan Kesejahteraan, Reward, Budaya Kerja, dan Kepemimpinan terhadap Motivasi serta Kinerja Tenaga Kependidikan Non-ASN UNNES Riza Firmansyah; Ali Ismunadi; Yuliana Mawarti; Lisa Safitri; Arbina Peni Susanti
TADRIBUNA: Journal of Islamic Education Management Vol. 6 No. 1 (2025): Juli-Desember
Publisher : Institut Agama Islam Hidayatullah Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61456/tjiec.v6i1.296

Abstract

This study aims to analyze the level of welfare, rewards, work culture, leadership style, motivation, and performance of non-civil servant educational staff at UNNES through a descriptive quantitative approach. The research population consisted of 157 permanent non-civil servant educational staff at UNNES, all of whom were sampled through total sampling. Data were collected using a Likert questionnaire and analyzed using descriptive statistics and Pearson's correlation in a non-inferential framework. The results show that all variables are in the high category, with the highest correlation between Motivation and Performance (r = 0.714). The descriptive regression model showed that X1–X4 explained 74.1% of the variation in Motivation (R² = 0.741), while all variables explained 71.2% of the variation in Performance (R² = 0.712). The findings emphasize the urgency of strengthening supportive leadership and work culture as the foundation for improving institutional performance.
Co-Authors Ali Ismunadi Lisa Safitri Nurdian Susilowati Ratih Dwinie Palupi Riza Firmansyah Slamet Kafrawi Yuliana Mawarti