Cost Of Education Research Articles

Белорусская модель экспорта услуг высшего образования: история формирования и современные вызовы

The research aims to identify the features of the Belarusian model of higher education services export. The research objectives are to characterize the place of the Republic of Belarus at the global market of higher education services, identify the prerequisites for the formation of its model for the higher education services export, and identify the key factors influencing the current functioning of this model. The peculiarity of the Belarusian model of higher education services export is attracting international students directly in the country, instead of developing foreign branch campuses or dual-diploma programs. The formation of this model was influenced by the dominance of public sector in higher education and the overall limited potential of the higher education system. However, since 2007 the Republic of Belarus has been pursuing the policy of stimulating educational export. This policy was successful in increasing the turnover and balance of foreign trade in educational services, as well as reducing the traditionally negative balance of international student mobility for the country. The factor influencing positively the Belarusian export of higher education services is its competitive advantage, namely, its relatively low cost of higher education for international students. However, the international situation since 2022 prevents the Belarusian higher education system from being a transit point for international students receiving Belarusian higher education for further relocation to the European Higher Education Area countries. From a theoretical point of view, this research is intended to initiate a discussion about the place and policy features of small countries in the higher education services market. Taking into account the historical kinship of the Russian and Belarusian higher education systems, as well as the similarity of the international situation that has developed for them, understanding the experience of the Republic of Belarus allows formulating the following recommendations for the development of Russian export of higher education services: it is necessary to maintain the level of financing for higher education comparable to the competitors and a high quality of higher education; it is worth updating and expanding the contractual basis for educational cooperation, in particular, seeking to expand the number of agreements on the mutual recognition of educational documents; it is worth supporting a variety of formats for exporting higher education services, including the incoming student mobility, creation of foreign branch campuses of Russian universities and network/dual-diploma programs.

Attitudes Towards New Career Approaches among Working Students: A Comparative Analysis with Non-Student Employees

This research sought to explore the new career approaches of employed students. A comparative analysis was conducted with nonstudent employees to comprehensively grasp the novel career attitudes of working students. The neoliberal era has profoundly reshaped various disciplines, including economics, human resource management, and employment structures. Among these changes, career management has undergone a significant transformation. Conventional organisational careers have been supplanted by new approaches such as boundaryless, protean, subjective career success and kaleidoscope careers. These emerging career paradigms align with the emergence of novel forms of employment. Moreover, in an increasingly liberalised world, the rising costs of education and the growing prevalence of paid education are prompting students to enter the workforce while continuing their studies. The proliferation of companies offering part-time employment, such as private employment agencies, corresponds to an increase in students seeking part-time work. In other words, supply and demand within the part-time labour market intersect more robustly. Furthermore, working students gain valuable experience while employed, shaping the future supply of the labour market. Our research aims to assess the suitability of new career approaches for future workers and contributes to unravelling their complexities. The study also investigates whether employees are students and whether this affects their career approaches. To analyse this research, boundaryless career attitude and professional career attitude scales were utilised as assessment tools. These new career approaches represent innovation in careers. The research dataset comprised responses from 521 working students and 374 nonstudent employees, all of whom were actively employed in Istanbul, the most populous city in Turkey and home to many universities. The data analysis employed a quantitative research methodology using descriptive statistics, factor analysis, correlation analysis, and independent t tests. The findings revealed that working students exhibited significantly greater boundaryless career orientation, organisational mobility, boundaryless mindset, and value-driven career attitudes than did their nonstudent counterparts. The outcomes of this study will make a valuable contribution to the existing body of literature concerning employed students. Furthermore, the findings are anticipated to provide valuable insights into formulating and implementing human resources policies within organisations that engage in student employment practices. By shedding light on the experiences, challenges, and potential areas for improvement in this context, this research aims to inform and enhance the effectiveness of human resource strategies tailored toward working students.

Dental education and practice: past, present, and future trends.

This position paper explores the historical transitions and current trends in dental education and practice and attempts to predict the future. Dental education and practice landscape, especially after the COVID-19 epidemic, are at a crossroads. Four fundamental forces are shaping the future: the escalating cost of education, the laicization of dental care, the corporatization of dental care, and technological advances. Dental education will likely include individualized, competency-based, asynchronous, hybrid, face-to-face, and virtual education with different start and end points for students. Dental practice, similarly, will be hybrid, with both face-to-face and virtual opportunities for patient care. Artificial intelligence will drive efficiencies in diagnosis, treatment, and office management.

ОСНОВЫ НОРМИРОВАНИЯ ЗАТРАТ НА ОБРАЗОВАТЕЛЬНЫЕ УСЛУГИ В ИНКЛЮЗИВНОМ ОБРАЗОВАТЕЛЬНОМ УЧРЕЖДЕНИИ

In modern education, an important issue is the effective cost rationing of educational services in inclusive educational institutions. Inclusive education, which focuses on educating all children in the same classroom, regardless of their abilities and needs, poses new challenges for institutions in budget planning and resource allocation. This article examines the basics of cost rationing for educational services in the context of inclusive educational institutions. Emphasis is placed on methods for determining the cost of education, ensuring sufficient funding to provide quality education for all learners, and taking into account the individual needs of each learner. The research aims to develop recommendations on how to optimise costs to meet the requirements of inclusive pedagogy and improve the efficiency of educational resources in an inclusive environment. The article also presents the basic concepts and foundations of cost rationing for educational services of an inclusive educational institution. The conceptual approach to cost rationing for inclusive educational services is presented on the example of a higher education institution. The materials of this article may be of interest for researchers in the field of education management, cost rationing, as well as for managers of educational institutions.

Cultural and Educational Work in The Corrective Labor System of the Ukrainian SSR in 1926-1930

The paper highlights the state of cultural and educational work with prisoners and convicts in the Ukrainian Soviet Socialist Republic (USSR) in the 1926-1930s based on the analysis of archival and contemporary normative-legal documents. Previously unknown interesting and important facts on the researched topic have been introduced into scientific circulation. The author arrived at the following conclusions: 1. Cultural and educational work by the Soviet authorities was considered through the prism of ideological work as a secondary means after compulsory labor, together forming the basis of the regime in corrective labor institutions. 2. There existed both school and extracurricular cultural and educational as well as professional-production work, implemented in general education and vocational schools. 3. School attendance was mandatory for all illiterate and poorly literate prisoners up to the age of 50. 4. As of the beginning in November 1928, approximately 40,000 individuals were held in corrective labor institutions of the Ukrainian SSR, of which 26,000 were peasants (65% of all prisoners). 5. In 1926/1927, illiteracy and low literacy were eliminated through school work in 14,796 individuals, 17 corrective labor institutions were equipped with cinemas, 24 had radios, and the library stock of corrective labor institutions amounted to 55,504 books. Wall newspapers were published almost everywhere, as well as the newspaper "Away with Crime." 6. In 1928, as part of accelerated industrialization and mass exploitation of labor, it was legislatively allowed to use the labor of convicts in many cases free of charge or for symbolic payment in many administrative positions in corrective labor institutions (in fact, this had been done much earlier). 7. The theoretical education of prisoners in vocational schools of a production nature lasted 3-6 months in the evening, but not more than 3 hours per day (72 hours per month). Practical training took place directly in workshops for a total of 2 working hours according to the course program. Each group should have no more than 35 individuals. 8. The typical curriculum of vocational courses of a production nature for workshops of corrective labor institutions was designed for 3 months (144 educational hours) and included the study of 5 disciplines: social studies, Ukrainian language, arithmetic, graphical literacy, and materials technology and tool science. 9. Distance learning and self-education of prisoners were encouraged, with prisoners forming study groups where they independently carried out the corresponding work, using only the services of a consultant. Distance learning was paid. The authorities made efforts to diversify sources of funding and reduce the cost of education. 10. In practice, funding for cultural and educational work was carried out on a "residual" basis with a tendency to decrease, corresponding to the general punitive-repressive policy of the Soviet authorities towards prisoners. For example, in the agricultural corrective labor institution of the Kharkiv Unified Agricultural-Industrial State Farm as of October 1, 1927, expenses for cultural and educational needs of prisoners accounted for 5%, whereas as of October 1, 1928, only 0.6%. 11. The annual cost of maintaining 1 prisoner in the House of Forced Public Works in 1928/1929 amounted to almost 65 krb., which was not so cheap considering the conditions of the food crisis and famine of 1928-1929.

Control and Automation Education and UN SDGs: Alignment of TC 9.4 - Current Status and Future Directions

This paper describes and reviews the activities of the IFAC Technical Committee on Control Education and their relationship with the United Nations Sustainable Development Goals (UN SDGs). In particular, Goal 4 – Quality Education – is addressed, and we discuss how the TC activities ensures inclusive and equitable quality education and promotes lifelong learning opportunities for all. Sustainable Development Goal 4 (SDG4) of the United Nations focuses on accessible, inclusive, and high-quality education. By promoting lifelong learning opportunities, gender equality, skills enhancement for employment, and sustainable development education, TC9.4 initiatives set out in this paper address key targets of SDG4. The paper outlines various resources and strategies, including online control resources, interactive tools, virtual laboratories, and benchmark problems, aimed at enhancing control education globally. Emphasizing the importance of shared resources in reducing education costs and promoting inclusivity, the report underscores the role of education in societal advancement and the significance of control systems in addressing contemporary challenges for sustainable development.

함수모형 기반의 고등교육재정 적정 규모 추정

The purpose of this study is to estimate the adequacy of higher education financing using publicly available data from universities from 2008 to 2021. For this purpose, we devised a method to estimate the appropriate cost of education by utilizing the public data of universities and estimated the appropriate cost of education through simulation.
 We proposed four steps to calculate the appropriate cost of education. The steps are as follows Establishing a reference group, selecting measurement indicators, calculating unit costs, and calculating the scale of affordable education costs. The top 40 universities in the JoongAng Ilbo university evaluation results were set as the reference group. Then, through regression analysis, we calculated the scale of affordable education costs for the 117 universities analyzed.
 The results of the analysis are as follows The optimal amount of funding for universities ranges from a minimum of KRW 19.8627 trillion to a maximum of KRW 33.7869 trillion. A maximum of KRW 14.6722 trillion is needed over the current KRW 19.1146 trillion for universities.
 Based on the results of the analysis, we propose implications that should be considered in the process of estimating the affordable cost of university education. These include the use of education cost data appropriate to the concept of affordable education, the need for discussion and social consensus on the affordability of university education, and the need for measures to correct the difference between actual and affordable education costs.

Evaluation Study of Education Cost Management at SMA Negeri 2 Mengwi

This study aims to evaluate the implementation of education cost management at SMA Negeri 2 Mengwi for the 2021 academic year. The research design chosen in this study is an evaluative research design using the CIPP model (Context, Input, Process, Product). The population in this research is students, teaching staff and other educational staff at SMA Negeri 2 Mengwi in 2022, totaling 120 people. While the sample used in this study were 92 people. Context, input, process, product data in this study were collected using a questionnaire using a Likert scale of 1-5. The data analysis method used in this study is a quantitative descriptive analysis method. To determine the effectiveness of implementing the management of educational costs at SMA Negeri 2 Mengwi for the 2021 academic year, the raw scores were transformed into Z-scores, then into T-scores, then verified into the Glickman Quadrant prototype. Based on the research that has been done, the results show that: 1) the effectiveness of managing the costs of education in SMA Negeri 2 Mengwi in terms of the context, the results are effective (+), 2) the effectiveness of managing the costs of education in SMA Negeri 2 Mengwi, in terms of the input, the results are effective (+ ), 3) the effectiveness of managing educational costs for SMA Negeri 2 Mengwi in terms of the process obtained effective results (+), 4) the effectiveness of managing educational costs for SMA Negeri 2 Mengwi in terms of product obtained effective results (+), 5) the results of joint evaluation -the same with respect to the management of educational costs for SMA Negeri 2 Mengwi in terms of context, input, process, product, very effective results (+ + + +).

Educational Dualism in Indonesia: Systematic Literatur Review

Dualism in education is an interesting topic to discuss. Two entities separated as a result of this educational dualism are not easy to be united. However, this situation has happened, and what we have to do is finding the solution to anticipate the effects of the dualism. This article uses SLR method, which aims to summarize researches that have been done on history, effects, and solution of educational dualism in Indonesia. In this Systematic Literature Review (SLR) we collect, synthesize, and analyse research articles on educational dualism in Indonesia published between 2013 and 2023. The result of the research is that educational dualism in Indonesia is caused by several respects. First, this dualism is started from the policy of the Dutch Colonial Government in the pre-independence era. Second, the dualism is inherited and rooted up to now. Third, there is a political factor in the Indonesian government. Fourth, government policies that is considered weakening and alienating madrasah education (Islam), Fifth, the narrowness of scientific studies in Islamic education. Meanwhile, the impacts of this dualism are that there is a dichotomy in knowledge, the cost of education is unaffordable for the lower middle class, curriculum development is increasing but religious, cultural and social values are experiencing a decline, and the world of education is becoming a political playing ground. To reduce the impact of the educational dualism above, several solutions are offered: one, eliminating scientific dichotomies; two, awakening the Islamic scientific ethos and scientific integration; three, changes in government policy.

한국 대학 핵심역량의 현황과 영향요인에 대한 탐색적 연구

This study aims to explore the core competencies used by higher education institutions in Korea as core competencies are emphasized as one of the skills needed to live a successful life in a rapidly changing 21st century society. To this end, the research problems set in this study are as follows. First, what are the core competencies mainly selected by Korean universities? Second, does the selection of core competencies appear differently depending on the characteristics of the university? To this end, data on the core competencies and characteristics of 122 universities were collected, network text analysis and logistic regression analysis were conducted, centering on four-year general universities nationwide, and the results of the study were derived as follows. First, communication (66.4%), creativity (64.8%), self-management (48.4%), convergence (47.5%), global (45.9%), and problem solving (32.8%) were the most core competencies used by domestic universities. Second, all but two variables(research expenses per full-time teacher, the percentage of foreign students) among 11 university characteristics used as independent variables(location, participation in ACE projects, establishment classification, women's university status, number of full-time teachers, education cost per student, disability rate, employment rate, and tuition fees) were found to have significant differences in the selection of core competencies. Among them, it was found that the university characteristic variable that has the most influence on the selection of core competencies was the establishment classification variable.
 The results of this study are expected to help understand competency education that can contribute to the specialization of university education in Korea and explore the direction of the role that higher education should play, focusing on the changes of the times. However, it is revealed that it is a study that has not grasped the sub-elements and definitions of core competencies of each university, the decision process and subject, the background and meaning of use.

Implementasi Metode Preference Selection Index Dalam Penentuan Penerimaan Beasiswa Pada SMA Negeri 2 Bengkulu Selatan

Scholarships are a form of assistance given to students or students in the form of funds or money that will be used to help the cost of the educational process and ease the burden on students in taking the study period, especially the cost issue, given a selective scholarship program. This study aims to implement the Preference Selection Index (PSI) method in determining scholarship acceptance at SMA Negeri 2 South Bengkulu. This study uses a quantitative approach by using secondary data in the form of a decision matrix containing criteria for determining scholarship acceptance and data on students who have applied for scholarships in the previous year. The PSI method is used to determine the relative weight of each criterion and calculate the final score for each student. The results of this study show that the PSI method can produce objective and fair decisions in determining scholarship acceptance. In the application of the PSI method, the criterion with the highest weight is academic achievement and the criterion with the lowest weight is activeness in student organizations. The results of this study can be used as recommendations for the school in determining scholarship acceptance in the following years. It is hoped that the results of this study can help schools in selecting students who meet the criteria and deserve scholarship assistance to help with their education costs.

Analysis of Consumption Behaviour of Millennial Housewives: A Case Study in Pacitan Based on Al-Ghazali's Consumption Theory

Consumption behaviour is part of human life's needs, which are also regulated in Islam. However, the phenomenon of the emergence of Islamic economics has not completely changed people's consumption behaviour to be more in line with Islamic teachings. This research aims to determine the consumption behaviour of millennial homemakers in Pacitan and its suitability in terms of Al-Ghazali's consumption theory. This study used a case study in Pacitan by interviewing 20 informants in depth from various literature related to consumption behaviour in Islam. The research results show that their consumption behaviour always prioritizes fulfilling primary needs in the form of food, shelter, clothing, education and health. When faced with a choice between needs and desires, desires will be fulfilled after primary needs are met. Apart from that, they also always use halal assets and goods and make plans to save for their children's education costs or if there is a sudden need. However, a group of millennial housewives are still wasteful and stingy and have not paid zakat and alms as a form of concern for the surrounding environment. This research is an initial study revealing the study of people's consumption behaviour based on Islamic economic thinkers. The study can be a reference for studying Islamic consumption behaviour for academics and improving people's consumption behaviour.

딥러닝을 활용한 출산율 예측 모형의 제안

This study applied the multiple linear regression analysis and DNN-based artificial intelligence models to determine the impact of population, social, economic, educational, and real estate factors, and educational and medical facility infrastructure on fertility rates in cities and provinces. It intends to predict the fertility rate to overcome the national crisis and provide essential data to address low fertility rate. Younger age at marriage and pregnancy, and higher real estate and apartment lease prices significantly impact fertility rate in cities. An increase in obstetrics and gynecology medical institutions slightly lowers fertility rate. Meanwhile, higher cost of private education, and an increase in number of kindergartens and elementary schools positively affect fertility rate. Furthermore, a higher gross regional product per capita leads to a higher fertility rate. Predicting fertility rate can provide basic data for policy preparation to address low fertility rates.

Girl-Child School Dropout in Uganda: The Adult Education Model as a Solution

Despite global efforts to achieve universal education and eliminate gender disparity, Uganda has struggled to meet these targets. The nation has witnessed a significant increase in school dropouts, especially among girls, with alarming statistics revealing that over a million learners dropped out before completing primary education in 2022. High costs of education, cultural norms, and gendered expectations are among the primary reasons for this trend. The repercussions of dropping out are particularly severe for girls, leading to a myriad of societal challenges. This paper introduces the Adult Education Model, based on the principles of andragogy, as a potential solution to address the girl-child school dropout crisis in Uganda. The model emphasizes self-direction, real-world problem-solving, and the utilization of past experiences, making it particularly suited for mature learners. Implementing this model through pilot programs, with the collaboration of community leaders, NGOs, and governmental bodies, can offer a tailored educational approach for these girls. By adopting this model, Uganda can provide an inclusive, adaptable, and empathetic educational environment, ensuring a brighter future for every girl.

Contribution of Education Service Quality, School Image, School Culture and Education Costs to Students' Decisions to Continue Education to Private High Schools in Buleleng District.

This study aims to 1) find out how much the quality of education services contributes to students' decisions to continue their education to private high schools in the Buleleng sub-district, 2) find out how much the school's image contributes to students' decisions to continue their education to private high schools in the Buleleng sub-district, 3) find out how the large contribution of school culture to students' decisions to continue their education to private high schools in the Buleleng sub-district, 4) find out how much the contribution of education costs to students' decisions to continue their education to private high schools in the Buleleng sub-district, 5) find out how the quality of education services, school image, school culture contributes, and the cost of education on students' decisions to continue their education to private high schools in the Buleleng sub-district. In this regard, the study was designed as a quantitative study using a sample of 73 people from a population of 731 private high school students. Sampling members using proportionate stratified random sampling technique. The independent variables in this study are the quality of education services, school image, school culture and education costs. While the dependent variable is the student's decision. Data was collected using the questionnaire method which was then analyzed using multiple linear regression analysis. The results showed that: (1) there was a significant contribution to the quality of education services to student decisions by 34.6%, (2) there was a significant contribution to school image to student decisions by -12.97%, (3) there was a significant contribution to culture schools to student decisions by 47,9%, (4) there is a significant contribution of education costs to student decisions by 30% and (5) there is a significant contribution simultaneously between the quality of education services, school image, school culture and education costs on student decision making by 81.2% and the remaining 18.8% is explained by other variables outside the research.

THE DUAL ROLE OF WIVES IN BUILDING AN IDEAL FAMILY IN THE CITY OF PADANGSDIMPUAN IS SEEN FROM THE MAQASID SYARIAH

This study aims to examine the dual role of wives in building an ideal family in terms of Sharia Maqasid. Uniquely, some people in Padangsidimpuan City only have odd jobs (unclear). Families are increasingly required to be able to meet household needs according to their abilities, so some heads of families (husbands) decide to work outside the city (merantau) to be able to meet them. This research uses qualitative, while the data collection techniques used are observation, interviews and documentation. The results of this study show that the concept used in building an ideal family is that each family must meet physiological needs, a sense of comfort or protection, affection, mutual respect and meet the needs of self-actualization (for husband and wife). These five needs cannot be implemented ideally, because of the difficulty of dividing time in carrying out roles (being multiple), and finally cannot give offspring (hifz nasl). Therefore, maqasid syariah views that to avoid the occurrence of multiple roles in the household, husband and wife must work together in any case, including providing for (hifz mal) in the family, children's education costs, and caring for children (hadhanah).

Priorities for preserving the productive capacity of human potential of Ukraine in the light of the foreign countries’ policies

Purpose. The article summarizes the practical aspects of the policy of foreign states regarding the involvement of Ukrainian youth and the factors regulating their migration mobility with the aim of preserving the human capital of Ukraine in the conditions of russian aggression. Results. A significant increase in external migration flows among Ukrainian citizens as a result of hostilities and a deep socio-economic crisis in Ukraine had a significant impact on the demographic situation in the state and its regions, led to significant changes in the sex-age structure of the population, a rapid reduction in domestic demand and labor supply, changed the level of population concentration in many regions and caused a number of other significant challenges. However, the problem of migration of Ukrainian youth has become particularly important, since this category of the population is the most active and mobile, but also the least socially and psychologically protected, so it needs special support from the state and public institutions. High migratory mobility of young people to recipient countries can contribute to increasing financial income from tuition fees, integrating educational institutions into the international educational and scientific system, reducing costs for training and education of qualified specialists, increasing the concentration of labor potential, developing the industrial complex, stimulating economic growth, reduction of labor shortage, growth of GDP, increase of revenues to the state budget. But at the same time, it also has the opposite negative effect, which, in particular, is manifested in the growth of competition in the educational services and labor markets, the decrease in the number of jobs, the spread of unemployment, especially among young people without work experience, etc. The article is devoted to the study of effective ways of regulating the migration mobility of Ukrainian youth. The impact of the migration of Ukrainian youth caused by russian aggression on the human capital of Ukraine and the formation of opportunities for its preservation is evaluated. The authors outlines ways to form a rational migration and social policy, which will allow implementing an effective scenario of managing Ukraine’s youth potential at both at the national and regional levels. Scientific novelty. For the first time, the policy of many foreign countries regarding attracting the potential of Ukrainian youth is analyzed. The article outlines the initiatives of foreign scientific and educational institutions to support Ukrainian youth and their adaptation to the educational and social processes of recipient countries. Practical value. Based on the assessment of the migration mobility of the Ukrainian youth and the analysis of the main initiatives of foreign countries regarding the attraction of its potential in the environment of the recipient countries, recommendations were developed to regulate the migration mobility of the Ukrainian youth in order to preserve the human capital of Ukraine and provide opportunities for its reproduction and further development.

Perceptions on “free” tertiary education and operational budgeting within a public university in South Africa

A series of strikes by public university students protesting the exorbitant cost of tertiary education across South Africa (SA) in 2015, set the stage for the government to be coerced into implementing a “free” tertiary education policy that it neither planned nor prepared for. This implies that any financing activated by the government in aid of the financial constraints in tertiary education had to be re-prioritised from other government programmes. The main objective of this study is to examine the perceptions of heads of departments and directors of directorates on “free” tertiary education in relation to operational budgeting within a public university in the Gauteng province of South Africa. The study was conducted at one public university in Gauteng via Zoom under COVID-19 restrictions. The study embraced critical realism as its research paradigm as per a qualitative research approach, using semi-structured interviews to achieve the empirical objective of the study. Thematic analysis was used to analyse data. The findings of the study revealed that participants welcome ‘free’ tertiary education as a system, but are sceptical about its sustainability. The findings also specified that the implementation of ‘free’ tertiary education in a developing economy such as South Africa will have a range of negative effects and will increase the financial burden on taxpayers. The study concluded that ‘free’ tertiary education is likely to remain a burning issue in the educational sector in South Africa as a result of insufficient funding for the model.

The Role of Waqf In The Classic Islamic Education Period

Waqf is said to be a virtue, because waqf is the surrender of property for social purposes, the purpose of which is not solely to get closer (taqarrub) to Allah SWT in order to get a reward from Him, but this waqf donation is worth continuous. This study aims to determine the role of waqf during the classical Islamic education period. This type of research is library research. The results of this study are : education during the heyday of classical Islam was not due to very large financial support from the government but due to the large participation of the community in supporting the development of science, especially in terms of funding, which was manifested in the form of endowments. If the cost of education can be covered by funds raised from waqf then Islamic education will be better in the future, therefore waqf must be managed professionally in the framework of advancing Islamic education in the future. Waqf as a financial supporter of the implementation of classical Islamic education, places a large role of waqf which functions as a financial support, to the implementation of education during the classical Islamic period, there is a very clear relationship. The needs in the world of education at that time were fulfilled properly by waqf

UNRAVELING GORONTALO'S LOCAL WISDOM: THE ESSENCE OF COST ACCOUNTING PRACTICE

This research departs from the problem of adopting and implementing modern accounting, which can potentially eliminate local wisdom values from accounting practices. This study aims to find the values of local wisdom behind the practice of education cost accounting by scholarship recipient students. This research uses the Islamic paradigm. The approach used is Islamic ethnomethodology. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy. The study results found that students used funds from the government to finance educational needs for one semester. Funds sourced from parents are used by students, one of which is to give alms and help to human beings. The practice of accounting in managing educational expenses is conditional on local wisdom values in the form of trust (ama:nati) and mutual help (huyula). Both of these spirits live on the belief that there are other people's rights behind the sustenance that we have and Allah has arranged the sustenance. The results of this study contribute to the presence of the concept of cost accounting practices by students based on local cultural values