Analisis Biaya Satuan Pendidikan di SMK SAIS 1 Kabupaten Bandung Tahun Ajaran 2020/2021

Abstract

The progress of a nation can be seen from its human resources. A smart nation will use its resources effectively and efficiently. Based on Law Number 20 of 2003 concerning the National Education System Article 3 concerning the Functions and Objectives of National Education, Article 31 of the 1945 Constitution of the Republic of Indonesia, Government Regulation Number 19 of 2005 concerning National Education Standards and Number 65 of 2005 concerning Service Standards, Government Regulations Number 19 of 2005 concerning National Education Standards Article 62 of the cost of Education and Government Regulation number 57 of 2021 concerning National Education Standards chapter IX of Financing Standards Article 32, the education above is the basis for the development of national education. Quality improvement is one of the pillars of education development in Indonesia. Quality education will produce quality and competitive human resources.
 The unit cost of education per student describes in detail the burden of students during their education at school. The unit burden of each student will be matched with subsidies from the central government, local government, and the community so that it can be seen the amount of burden that must be borne by students. The unit cost of education per student will be the basis of school financial accountability to the public and the basis for decision making. With a detailed and transparent calculation, it will provide information on the costs that must be incurred by schools to be able to provide educational services and the amount of additional funds from the community to cover costs if school income from the government and other assistance is not sufficient so that it is easy to encourage community participation in terms of funding for school.
 SMK SAIS 1 Kab. Bandung is one of the schools in Bandung Regency. There are two skill programs at SMK SAIS 1 Kab. Bandung, namely Health and Marketing Analyst. At SMK SAIS 1 Kab. Bandung there is no analysis of the Unit Cost of Education. The calculation of the cost of the education unit is required by the school in determining the costs of providing education that must be borne by each student.