EDUCATIONAL UNIT COST DETERMINATION OF JUNIOR HIGH SCHOOL (CASE STUDY OF SMP NEGERI 4 WONOSARI PERIOD 2014)

Abstrak / Ringkasan

This research is purposed to know the total of educational unit cost of SMP Negeri 4 Wonosari period 2014. The educational unit cost of SMP Negeri 4 Wonosari consists of operating cost and investment cost (excluding the educational land investment).
This research was a case study. This research used descriptive quantitative analysis method. The research subjects were school treasurers and school administration staffs. While the research objects is educational unit cost. It consisted of operating cost (personnel operating cost and non-personnel operating cost) and investment cost (excluding the educational land). Data collection technique were interview, documentation and observation. Research instrument was a data checklist.
The result of research concluded that (1) The total educational unit cost in SMP Negeri 4 Wonosari in fiscal year of 2014 was Rp 2,067,800,072.00; (2) The total of educational unit cost per student in SMP Negeri 4 Wonosari in fiscal year of 2014 was Rp 5,314,089.00; (3) The total of operating cost per student in SMP Negeri 4 Wonosari in fiscal year of 2014 was Rp 5,113,107.00; (4) The total of investment cost (excluding the educational land) per student in SMP Negeri 4 Wonosari in fiscal year of 2014 was Rp 299,983.00; (5) The total of non-personnel operating cost per student in SMP Negeri 4 Wonosari fiscal year of 2104 had not passed and still below the standard of Regulations of Education Minister (Permendiknas) No. 69, 2009. The total of non-personnel operating cost per student in SMP Negeri 4 Wonosari fiscal year of 2104 was Rp 552,135.00, while the standard Regulations of Education Minister (Permendiknas) No. 69, 2009 was Rp 680,890.00; (6) Source of fund that arising from the National Indonesian Budget (APBN) was Rp 228,719,772.00 (11.06%), from the Regional Government Budget of Daerah Istimewa Yogyakarta (APBD 1) was Rp 21,377,400.00 (1.03%), from Regional Government Budget of Gunungkidul (APBD 2) was Rp 1,766,046,900.00 (85.41%), and from SSN (Sekolah Standar Nasional) fund was Rp 51,656,000.00 (2.50%).

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