ACOUNTING OF EDUCATION UNIT COST STATE HIGH SCHOOL 2 YOGYAKARTA IN THE ACADEMIC YEAR 2014/2015

Abstrak / Ringkasan

This research aims to determine the amount of education unit cost in State High School 2 Yogyakarta in the academic year 2014/2015 that consists of Operational Cost and invesment Cost.
This research applied the descriptive quantitative approaches. Quantitative approach used to obtain the amount of numbers and presents the results of the counting Education Unit Cost for each student and each year. The subjects Of this study were Principal, Vice Principal, and the Treasurer of State High School 2 Yogyakarta. The object of this study was Education Unit Cost covering Operational Cost and Invesment Cost. The data were collected by documentation and interviews. The collected data were analyzed descriptively using Microsoft Excel program.
The result showed that (1) Sources of funding in State High School 2 Yogyakarta in the academic year 2014/2015 from State Budget is Rp858,000,000.00 (20%); Regional Budgets 1 (Daerah Istimewa Yogyakarta) is Rp254,868,500.00 (6%); Regional Budget 2 is Rp1,884,205,000.00 (43%); and the School Committee is Rp1.367.986.750,00 (31%); (2) Operational Costs for each student in State High School 2 Yogyakarta in the academic year 2014/2015 is Rp4.349.461,83; (3) Investment Costs for each student is Rp738,020.98; (4) Education Unit Cost for each student is Rp5.087.482,81.
Key words: Operational Cost, Investment Cost, Education Unit Cost

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