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Penerapan Activity Based Costing System (ABC) Dalam Menentukan Biaya Spp Santri Pada Pondok Pesantren Nurul Ilmi Perawangan Riau

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"Objective: This study aims to implement the Activity Based Costing System (ABC)
in calculating the SPP (Educational Development Contribution) costs for students
at Pondok Pesantren Nurul Ilmi Perawang, Riau. The ABC method is utilized to
allocate costs more accurately based on the activities involved in the provision of
education and student development.
Method: This research employs the ABC approach to gather cost data from various
educational support activities. The SPP costs for each student are calculated based
on the consumption of resources corresponding to their activities. This method
offers a clearer depiction of cost allocation compared to traditional methods.
Results/Findings: The results of the study reveal that the implementation of ABC
results in a significant shift in cost allocation in calculating student SPP costs when
compared to the commonly used traditional method of average cost allocation. ABC
enables a more precise and transparent determination of costs, providing valuable
information for management to make decisions regarding financing and cost
management within the boarding school."

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Availability

Detail Information

Series Title

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Call Number

REF 657.42 FAU p

Publisher

Bogor : IAI Tazkia., 2024

Collation

AS

Language

Indonesia

ISBN/ISSN

NIM.19102079

Classification

657.42

Content Type

-

Media Type

-

Carrier Type

-

Edition

-

Subject(s)

Activity Based Costing
SPP Cost
Student
Pondok Pesantren Nurul Ilmi Perawang
Cost Allocation

Specific Detail Info

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Statement of Responsibility

Farraz Rizky Fauzan

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