@article{education2020811,
author={{Abdullah, Bz. Septeiyawan and Nurhadiyanto, Didik},
title={Cost Analysis of Vocational School Education Unit in Mechanical Engineering Expertise Competency by Using Activity-Based Costing Method},
journal={American Journal of Educational Research},
volume={8},
number={1},
pages={1--6},
year={2020},
url={http://pubs.sciepub.com/education/8/1/1},
issn={2327-6150},
abstract={This study aims to determine: 1) the percentage of cost allocation for activities in SMK N 3 Yogyakarta and SMK Muhammadiyah 3 Yogyakarta and 2) the comparison of the education cost unit of each student, level, and year in the competency of mechanical engineering expertise in SMK N 3 Yogyakarta and SMK Muhammadiyah 3 Yogyakarta. The location of this research was in two vocational schools that have mechanical engineering expertise competencies in Yogyakarta City, i.e., SMK N 3 Yogyakarta and SMK Muhammadiyah 3 Yogyakarta. The object of this research was the cost unit of education at SMK N 3 Yogyakarta and SMK Muhammadiyah 3 Yogyakarta. This research was a quantitative descriptive study. The interview and documentation were utilized as data collection techniques. The data analysis used an activity-based costing method. The results of this study indicated that: (1) the percentages of cost allocation for each activity at SMK N 3 Yogyakarta are teaching and learning activities 64%, students¡¯ activities 10%, infrastructure management activities 8%, school administration activities 7%, school management activities 4 %, non-HR school development activities 4%, and HR school development activities 2%. Meanwhile, the percentages of cost allocation at SMK Muhammadiyah 3 Yogyakarta are teaching and learning activities 35%, school administration 34%, school management activities 12%, infrastructure management activities 7%, student activities 7%, HR school development activities 4% and non-HR school development activities 1%. (2) the unit cost of education for each mechanical engineering expertise competency student, level, and year at SMK N 3 Yogyakarta for the 10th grade is Rp10.342.809, the 11th grade is Rp9.255.154, and the 12th grade is Rp11.120.704. Whereas at SMK Muhammadiyah 3 Yogyakarta for the 10th grade is Rp 12.244.183, the 11th grade is Rp11.598.900, and the 12th grade is Rp13.738.086.},
doi={10.12691/education-8-1-1}
publisher={Science and Education Publishing}
}