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All Journal Mauriduna : Journal of Islamic studies re-JIEM (Research Journal of Islamic Education Management)
Nur Sofiana, Arina
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Religion Education Other

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Studi Komparasi Model Activity-Based Costing (ABC) dengan Model Tradisional dalam Estimasi Biaya Satuan Pendidikan Ridlo, Wildani; Nur Sofiana, Arina; shaleh, Shaleh
Mauriduna: Journal of Islamic Studies Vol 5 No 2 (2024): Mauriduna: Journal of Islamic Studies, November 2024
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat, Sekolah Tinggi Ilmu Bahasa Arab Ar Raayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37274/mauriduna.v5i2.1196

Abstract

Kompleksitas pengelolaan keuangan lembaga pendidikan memunculkan kebutuhan akan model akuntansi yang lebih akurat dan responsif. Dalam konteks ini, model Activity-Based Costing (ABC) menawarkan pendekatan inovatif dalam mengidentifikasi dan menganalisis struktur biaya pendidikan. Melalui kajian literatur dan analisis data sekunder, studi mengeksplorasi keunggulan model ABC dibandingkan model akuntansi tradisional. Temuan mengungkapkan kemampuan ABC dalam menelusuri biaya berdasarkan aktivitas spesifik, menghasilkan pemetaan keuangan yang lebih presisi dan mengatasi distorsi biaya yang inherent dalam model konvensional. Implikasi penelitian menunjukkan potensi signifikan ABC dalam meningkatkan pengambilan keputusan strategis, transparansi, dan akuntabilitas pengelolaan keuangan kelembagaan. Namun, keterbatasan data sekunder membatasi generalisasi temuan, yang mendorong perlunya penelitian lanjutan dengan cakupan lebih komprehensif. The complexity of financial management of educational institutions raises the need for a more accurate and responsive accounting model. In this context, the Activity-Based Costing (ABC) model offers an innovative approach in identifying and analyzing the structure of education costs. Through literature review and secondary data analysis, the study explores the advantages of the ABC model over traditional accounting models. The findings reveal ABC's ability to trace costs based on specific activities, resulting in more precise financial mapping and overcoming cost distortions inherent in conventional models. The implications of the study show the significant potential of ABC in improving strategic decision-making, transparency, and accountability of institutional financial management. However, the limitations of secondary data limit the generalization of the findings, which encourages the need for further research with more comprehensive coverage.
MANAJEMEN BERBASIS SEKOLAH DALAM MENINGKATKAN KUALITAS PEMBELAJARAN DI SMP NEGERI 3 BANGUNTAPAN Balu, Hidayanti; Nur Sofiana, Arina; Subiyantoro
re-JIEM (Research Journal of Islamic Education Management) Vol. 8 No. 1 (2025)
Publisher : Prodi MPI Fakultas Tarbiyah IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/re-jiem.v8i1.17363

Abstract

School-Based Management (SBM) at SMP Negeri 3 Banguntapan features innovations and improvements in learning quality centered on students' needs.This study examines the implementation of School-Based Management (SBM) at SMP Negeri 3 Banguntapan in improving the quality of learning.This study employs a descriptive qualitative method involving the principal, teachers, students, and the school committee as research subjects.The research results indicate that SBM provides schools with autonomy to manage resources, curriculum, facilities, and funding effectively and efficiently.This implementation enhances teacher competencies, enriches teaching methods, and fosters an adaptive and inclusive learning environment.In addition, the integration of local cultural values into the curriculum strengthens students' identity and fosters collaborative relationships between the school and the community.However, there are several challenges, such as a lack of understanding of the SBM concept, limited human resources, and low community participation.For optimal success, support from the government, further training, and active collaboration from all stakeholders are necessary.This study affirms that SBM has great potential to improve the quality of education through participatory and innovative management.
Co-Authors Balu, Hidayanti Ridlo, Wildani Shaleh, Shaleh Subiyantoro