The assignment problem is a special case of the linear programming problem in the industrial, business, education, and assignment problems that we often find in everyday life. The assignment problem addresses issues related to the optimal assignment from a variety of productive and different levels of efficiency. This research discusses the assignment problem by using a new method namely the Transportation Vogel's Approximation Method (TVAM). The TVAM Method is a method to solve the assignment problem without having to check the optimality. In general, the TVAM method algorithm is to determine the smallest value of each row or column, allocate the largest penalty so that demand is reduced and the supply has been isolated, then calculate the cost of transportation. From the results of this study, to determine elective courses in Islamic Higher Education with the minimum operational cost is $ 81.