Abstract

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Highlights

  • Education is a very important part in nation building

  • If we look at the relationship between the economic capacity of the community and the learning outcomes of the vocational school students in the school, the relationship is quite weak at 0.12

  • This means there is no strong direct link between the two. This result is quite interesting because the initial guess of the researchers there is a strong relationship between economic ability with student achievement

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Summary

Background

Education is a very important part in nation building. Indonesia believed about the importance of education by provides the rule of law to ensure the good implementation of education development. In many cities in North Sumatera tuition fee in vocational school still have only IDR 100,000 per month with an average of between IDR 150,000 to IDR 250,000 The amount of such educational donations, though added to the BOS funds will not be able to run quality vocational education, especially for departments that require support by many learning equipment. The amount of BOS funds per student for the same level is still the same for all regions of Indonesia, whereas ideally the government should consider the total cost and be adapted to the ability of people in the region to contribute education This standard cost calculation analysis can adopt from the calculation pattern applied in the company in calculating the cost of goods to produce a good or service or calculate the cost of a certain activity. Analysis of the data can already indicate the importance of cost-based analysis of areas and other characteristics in determining the value of BOS based on various characteristics

Purpose and Urgency of Research
Literature Review
Implementation of activity-based costing on service sector
Activity-based costing at education institution
Research Metodology and Funding
Charge the Cost to Activity Fees Pool
Calculating Activity Rates
Result
Discussion
Kota Medan 2 Kota Pematangsiantar
33 Kabupaten Nias Barat
Average Tuition Fee – Quality Level of Education Facilities
Conclusions and follow-up research
Full Text
Published version (Free)

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