Problematic problems in calculating unit cost for institution can lead the wrong decision taken by management. Those problems such are lack data information for analyzing, difficulties in querying meta data, illiterates in using tools of technology, and still many other problems. Management’s leader will be difficult to make decision if the meta data as the sources of information cannot be crystalized as requested. This research is conducted for answering the curiosity regarding determination of unit cost that be mining from meta data sources. The originality value of this research is for answering the curiosity in determining unit cost. This research takes place in the higher institutional education along with the name of State University of Jakarta. As Educational Institution, State University of Jakarta is not fully funded by the government of Indonesian Republic. This institution is considered as public entity that part of its funding come from government and the rest of funding come from the ability of institution in generating income. Economics, efficient, and effective are the most determination that should be achieved by State University of Jakarta that is not fully funded by The Indonesian Government. For this reason, State University of Jakarta should be aware in managing available income for institution survival. In analyzing meta data for the consumption of decision making, the researcher has explored the usage of Microsoft Power Business Intelligence (BI) tool for determining unit cost each unit in this institution. Through this tool, then researcher analyzing and describing the crystalized meta data that supported calculation for unit cost. The value result of this research shows that almost 65% of the total units cannot surviving its own entity. In the conclusion, this institution should be able to querying cost in each unit. Determination of direct cost and indirect cost for each unit should be placed proportionally. Also, tuition fee should be able to cover the idle capacity of unit that in the previous time suffering deficit.
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