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Abstract

Kompleksitas pengelolaan keuangan lembaga pendidikan memunculkan kebutuhan akan model akuntansi yang lebih akurat dan responsif. Dalam konteks ini, model Activity-Based Costing (ABC) menawarkan pendekatan inovatif dalam mengidentifikasi dan menganalisis struktur biaya pendidikan. Melalui kajian literatur dan analisis data sekunder, studi mengeksplorasi keunggulan model ABC dibandingkan model akuntansi tradisional. Temuan mengungkapkan kemampuan ABC dalam menelusuri biaya berdasarkan aktivitas spesifik, menghasilkan pemetaan keuangan yang lebih presisi dan mengatasi distorsi biaya yang inherent dalam model konvensional. Implikasi penelitian menunjukkan potensi signifikan ABC dalam meningkatkan pengambilan keputusan strategis, transparansi, dan akuntabilitas pengelolaan keuangan kelembagaan. Namun, keterbatasan data sekunder membatasi generalisasi temuan, yang mendorong perlunya penelitian lanjutan dengan cakupan lebih komprehensif.


The complexity of financial management of educational institutions raises the need for a more accurate and responsive accounting model. In this context, the Activity-Based Costing (ABC) model offers an innovative approach in identifying and analyzing the structure of education costs. Through literature review and secondary data analysis, the study explores the advantages of the ABC model over traditional accounting models. The findings reveal ABC's ability to trace costs based on specific activities, resulting in more precise financial mapping and overcoming cost distortions inherent in conventional models. The implications of the study show the significant potential of ABC in improving strategic decision-making, transparency, and accountability of institutional financial management. However, the limitations of secondary data limit the generalization of the findings, which encourages the need for further research with more comprehensive coverage.

Keywords

Berbasis Aktivitas Penetapan Biaya Biaya Pendidikan Pengelolaan Keuangan

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