Studi Komparasi Model Activity-Based Costing (ABC) dengan Model Tradisional dalam Estimasi Biaya Satuan PendidikanWildani Ridlo*, Arina Nur Sofiana , Shaleh shaleh

Ridlo, Wildani
Arina Nur Sofiana
Shaleh shaleh

Mauriduna: Journal of Islamic Studies
Vol. 5 No. 2 (2024): Mauriduna : Journal of Islamic Studies, May 2024

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.