Abstract
This study aims to determine: 1) the percentage of cost allocation for activities in SMK N 3 Yogyakarta and SMK Muhammadiyah 3 Yogyakarta and 2) the comparison of the education cost unit of each student, level, and year in the competency of mechanical engineering expertise in SMK N 3 Yogyakarta and SMK Muhammadiyah 3 Yogyakarta. The location of this research was in two vocational schools that have mechanical engineering expertise competencies in Yogyakarta City, i.e., SMK N 3 Yogyakarta and SMK Muhammadiyah 3 Yogyakarta. The object of this research was the cost unit of education at SMK N 3 Yogyakarta and SMK Muhammadiyah 3 Yogyakarta. This research was a quantitative descriptive study. The interview and documentation were utilized as data collection techniques. The data analysis used an activity-based costing method. The results of this study indicated that: (1) the percentages of cost allocation for each activity at SMK N 3 Yogyakarta are teaching and learning activities 64%, students’ activities 10%, infrastructure management activities 8%, school administration activities 7%, school management activities 4 %, non-HR school development activities 4%, and HR school development activities 2%. Meanwhile, the percentages of cost allocation at SMK Muhammadiyah 3 Yogyakarta are teaching and learning activities 35%, school administration 34%, school management activities 12%, infrastructure management activities 7%, student activities 7%, HR school development activities 4% and non-HR school development activities 1%. (2) the unit cost of education for each mechanical engineering expertise competency student, level, and year at SMK N 3 Yogyakarta for the 10th grade is Rp10.342.809, the 11th grade is Rp9.255.154, and the 12th grade is Rp11.120.704. Whereas at SMK Muhammadiyah 3 Yogyakarta for the 10th grade is Rp 12.244.183, the 11th grade is Rp11.598.900, and the 12th grade is Rp13.738.086.
Highlights
The era of technological advancements and the current development affects all aspects and fields of human life, including in the field of education
Activities in Vocational Schools are divided into seven activities, namely teaching and learning activities, student activities, school administration activities, school management activities, non-HR school development activities, human resource school development activities, and infrastructure management activities
Based on the calculation of costs in mechanical engineering expertise, it is known that the unit costs of education for each student, level, and year at SMK N 3 Yogyakarta are Rp10.342.809 for the 10th grade, Rp9.255.154 for the 11th grade and Rp11.120.704 for the 12th
Summary
The era of technological advancements and the current development affects all aspects and fields of human life, including in the field of education. Educational development is basically as important as economic development [1]. It means that the urgency of increasing education is the same as increasing economic development. Education becomes an area that must be continuously studied and developed. A good education will generate competent human resources so that it will help the development of the country’s economy. The implementation of education in Indonesia must be planned carefully and conducted as well as possible, so that it can produce the competent generation
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