Biaya Operasi Sekolah Menengah Kejuruan Negeri Kategori SBI/RSBI Di DIY  

Oleh:

Alip, Moch

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI - non-atma jaya
Dalam koleksi: Jurnal Penelitian dan Evaluasi Pendidikan vol. 18 no. 1 (2014), page 57-71.
Topik: operational cost of vocational high school
Fulltext: 2124-5890-1-SM.pdf (409.93KB)

Isi artikel

The objectives of this research are to reveal nonpersonel operational cost and funding in compossing the budget of world class of vocational school in Yogyakarta Special Province. The evaluatif populatif research used a discrepancy model and an activity based costing approach. Data were collected through interview and document analysis and analyzed by qualitatif and quantitatif tecnique. The result showed that the management had not calculated nonpersonel operational cost of each study program, so the school budget did not acommodate the difference cost of consumabel material between study programmes. Based on the budget documents, the nonpersonel operational cost per student per year is Rp2.166.237,00 for non-technical programes and Rp2.287.066,00 for technical programes. The cost was not much higher than that for standar schools. The fund from goverment is varies from 10% up to 16%. It is not enough for consumable materials of workshop activities that up to 10,5% for non-technical programes and 19,4% for technical programes. The small fund from goverment made the parent have to pay 84% up to 90% of nonpersonel operational cost, which is too expensive for poor families. The goverment should alocate appropriate fund when launching special programes for improving quality of education and implement performance based budgeting.

Opini Anda

Klik untuk menuliskan opini Anda tentang koleksi ini!

Kembali