Penerapan Activity-Based Costing pada Biaya Pendidikan
Sintesa terhadap Literatur
DOI:
https://doi.org/10.30640/akuntansi45.v6i2.5367Keywords:
Activity-Based Costing, Education Costs, Educational Institutions, Tuition Fees, UniversitiesAbstract
This study aims to explore pricing strategies adopted by micro, small, and medium enterprises (MSMEs) in the beauty service sector, focusing on a case study of A&S Derma Clinic in Palu City. Employing a qualitative approach with a phenomenological method, the research delves into managerial experiences in formulating pricing not solely based on cost calculations or market rates, but also grounded in customer perceived value, community purchasing power, and business sustainability. The findings reveal that a value-based pricing strategy serves as the primary approach, wherein prices are aligned with the benefits perceived by clients. A&S Derma Clinic demonstrates adaptive responses to the community’s economic conditions by offering discounts and accessible services. Moreover, pricing is strategically positioned as a tool to support long-term business stability. These insights underscore that pricing strategies within MSMEs encompass not only economic considerations but also reflect social and emotional dimensions that significantly influence overall business success.
References
Abdullah, B. Z. S., & Nurhadiyanto, D. (2020). Cost analysis of vocational school education unit in mechanical engineering expertise competency by using Activity Based Costing method. American Journal of Educational Research, 8(1), 1–6. https://doi.org/10.12691/education-8-1-1
Asni, N., Anto, L. O., & Febriansyah, S. (2019). Penerapan Activity Based Costing dalam menetapkan Uang Kuliah Tunggal (Studi pada Institut Agama Islam Negeri Kendari). Jurnal Akuntansi dan Keuangan.
Chimaya, A., & Haqqi, E. (2018). Perhitungan biaya pendidikan menggunakan metode tradisional dan Activity Based Costing di SMK. Jurnal Pendidikan Akuntansi Indonesia, 16(1). https://doi.org/10.21831/jpai.v16i1.20166
Cropper, P., & Cook, R. (2000). Developments: Activity-based costing in universities—Five years on. Public Money and Management, 20(2), 61–68. https://doi.org/10.1111/1467-9302.00213
Efendi, A. I., Tato, M. S., Saputra, A., & Septiani, A. (2023). Analisis model perhitungan biaya pendidikan mahasiswa berbasis Activity Based Costing. Sekolah Tinggi Ilmu Ekonomi Mujahidin.
Elias, H., & Mehrotra, A. (2018). Activity-Based Costing of library services in universities: A case study of a private university. Economics World, 6(3). https://doi.org/10.17265/2328-7144/2018.03.001
Fattah, N. (2017). Penerapan biaya pendidikan berbasis Activity-Based Costing dalam meningkatkan mutu pendidikan di perguruan tinggi: Studi kasus di Universitas Pendidikan Indonesia. Mimbar Pendidikan, 2(1), 2503–457. https://doi.org/10.17509/mimbardik.v2i1.6020
Hamad, F. A., Mohammed, M. M., & Mansour, F. E. (2019). Availability of the fundamental factors for adoption of Activity-Based Costing/Management (ABC/M) at Saudi universities. Arabian Journal of Business and Management Review, 4(4). https://doi.org/10.12816/0055318
Hamid, F. A. H. (2021). Obstacles and reasons for non-adoption of Activity-Based Costing/Management at Saudi universities. Dalam 2021 International Conference of Women in Data Science at Taif University (WiDSTaif). IEEE. https://doi.org/10.1109/WIDSTAIF52235.2021.9430195
Hanum, Z., Syahr, A., Purwanti, A., Ketut, G., & Ulupui, A. (2016). Analisis komparasi biaya pendidikan antara metode tradisional dengan Activity Based Costing system pada Madrasah Diniyah Al-Burhaniyah. Jurnal Akuntansi.
Hastaningtyas, I. T., & Latifah, L. (2018). Analisis perhitungan biaya satuan pendidikan menggunakan metode Activity Based Costing. Economic Education Analysis Journal, 7(1). http://journal.unnes.ac.id/sju/index.php/eeaj
Hidayat, H. (2020). Perancangan biaya pendidikan menggunakan metode Activity Based Costing (ABC) di STIKES "XYZ". INFOKOM, 8(2). https://doi.org/10.56689/infokom.v8i2.447
Hoang, T. B. N., Pham, D. H., Nguyen, T. M. G., & Nguyen, T. T. P. (2020). Factors affecting Activity-Based Costing adoption in autonomous public universities in Vietnam. Journal of Asian Finance, Economics and Business, 7(12), 877–884. https://doi.org/10.13106/jafeb.2020.vol7.no12.877
Kartini, E., Widyasari, T., & Molyaningrum, N. (2023). Penerapan metode Activity Based Costing system terhadap biaya satuan pendidikan pada Program Studi Pendidikan Ekonomi IKIP PGRI Kalimantan Timur. Jurnal Pendidikan Ekonomi.
Kuhait, A. A. (2020). Use of Activity based Costing and Value Chain approaches at Iraqi public universities to improve educational service. ResearchGate. https://www.researchgate.net/publication/358929264
Latifah, L., & Ritonga, I. (2020). Systematic Literature Review (SLR): Kompetensi sumber daya insani bagi perkembangan perbankan syariah di Indonesia. Al Maal: Journal of Islamic Economics and Banking, 2(1), 63. https://doi.org/10.31000/almaal.v2i1.2763
Lutilsky, I. D., & Dragija, M. (2012). Activity Based Costing as a means to full costing: Possibilities and constraints for European universities. Management, 17(1).
Parastri, D. H., Hardiyanti, S., & Simanjuntak, V. (2022). Penerapan metode Activity Based Costing (ABC) untuk menghitung biaya satuan (unit) pendidikan (Studi kasus pada SMK Negeri 1 Manokwari Tahun Ajaran 2020/2021). Lensa, 16(1). https://doi.org/10.30862/lensa.v16i01.222
Pesona. (2018). Komparasi perhitungan biaya pendidikan antara metode tradisional dengan Activity Based Costing di SMK Negeri 1 Yogyakarta. [Skripsi/Artikel tidak terpublikasi].
Rezaei, A., Zamandi, M., Zareiyan, A., & Mohammadi, F. (2023). Calculation of the cost of training medical students in one of the AJA Universities of Medical Sciences using Time-Driven Activity-Based Costing method. Journal of Archives in Military Medicine, 11(4), e140831. https://doi.org/10.5812/jamm-140831
Rustriana, O., & Riswanti, D. (2018). Penerapan Activity Based Costing untuk menghitung biaya satuan pendidikan di SMKN 3 Kasihan Bantul. Jurnal Pendidikan Akuntansi.
Sasmita Dewi, W., & Nur Aisyah, M. (2016). The comparative study of educational unit cost calculation with traditional method and Activity-Based Costing method at SMA Negeri 1 Sleman academic year 2016/2017. Jurnal Pendidikan Akuntansi.
Su, B., Chen, Y. Q., Pi, X. R., & Feng, S. Q. (2021). Research on the application of cost accounting in higher education based on Activity-Based Costing: Take a Chinese Medicine University as an example. E3S Web of Conferences, 251. https://doi.org/10.1051/e3sconf/202125103095
Trisnawati, F. (2014). Analisis perhitungan biaya pendidikan dengan penerapan Activity Based Costing System pada FKIP Universitas Riau Pekanbaru. Jurnal Pendidikan.
Widi, R. A., Adhitya, M., & Taman, A. (2016). The analysis of education unit cost using Activity Based Costing model in SMK 17 Magelang academic year 2014/2015. Jurnal Pendidikan Akuntansi Indonesia.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 AKUNTANSI 45
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
