<p>Character education is a new term intended to replace moral education in national education curricula. Moral education has failed as indicated by rising numbers of crimes committed by students. Indonesian government specifically Ministry of Education and Culture (MEC) believes that character education will provide solution to address issues of national moralities. This dissertation intended to understand underlying concepts of MEC character education in terms of its legal sources, backgrounds, aims, expected character, value sources, and practical applications. These concepts were being analyzed and viewed using prism of Islamic education principles. Moreover, historical analyses were performed to understand causes and circumstances leading to emergence of character education. Research method in this dissertation used qualitative approach of in depth literature review. Data were organized and compiled from legal documents legitimizing MEC character education as well as MEC official books serving as guidance for implementation. This study discovered following points. First, �akhlaq� instead of �character� is a term used in UUD 45 (Indonesian State Constitution) and UU No. 20/2003 (State Law stating National Education System), which bears different implications. Second, MEC endorsed value relativism and let teachers or schools to adopt different values. Third, MEC applied indoctrination method for all ages to inculcate character education. In conclusion, this study offers alternative model of character education that is aligned to principles of akhlaq as follows. First, seeking pleasure of Allah being ultimate end. Second, paying attention to thinking maturity. Third, incorporating emotional quotient. Fourth, practicing akhlaq as role model and habits. Five, fulfilling basic needs. Lastly, prioritizing values. This model may serve as input to address character education issues in Indonesia.</p><p class="keywords">Keywords� education concept, education objectives, Islamic education, character education, character, akhlaq, values, morality</p>

No abstract

The implementation of National Educational System Law (Undang Undang Sistem Pendidikan Nasional/UU Sisdiknas) needs a standardized educational quality, including the costing. Cost Independence Indicators for Madrasahs refer to Government Regulation (Peraturan Pemerintah/PP) No. 19 Year 2005, namely: (1) investment cost that consist of the provision of facilities and infrastructures, human resource development, and fixed working capital; (2) operating costs that include salary of the teachers and educational affairs staff, benefits, educational equipments, and also indirect educational operating costs as transportation, meal, etc; and (3) personal cost that comprise registration, tuition (SPP), books, stationary, etc. key indicators for evaluating cost independence of madrasahs can be seen from the ratio of government contribution to parent/ community contribution to the educational costing. The contribution of government to Islamic Elementary School (Madrasah Ibtidaiyah/MI), Islamic Junior High School (Madrasah Tsanawiyah/MTs) and Islamic Senior High School (Madrasah Aliyah/ MA) was 38%, 37% and 31% respectively; while contribution of the parent/community was 62%, 63% and 69% respectively. It means there was a disparity between the both ways of financing madrasahs with the role of community. In the future, it is recommended for government to keep the principle of equality and equivalency in giving their subsidy to madrasah

<p>Penelitian ini bertujuan untuk : 1) mengetahui efektivitas implementasi kebijakan penilaian autentik, 2)  menganalisis implementasi penilaian autentik pada pembelajaran PAI, 3) menjelaskan faktor pendukung dan penghambat dalam efektivitas implementasi kebijakan penilaian autentik dan 4) menjelaskan dampak implementasi kebijakan penilaian autentik terhadap kinerja guru.  Penelitian ini menggunakan teori model Goerge C. Edward III yang mengukur keberhasilan suatu implementasi kebijakan melalui komunikasi, sumber daya, disposisi dan struktur birokrasi. Keempat faktor tersebut sangat bermakna bagi implementasi kebijakan di sekolah. Sebab, implementasi kebijakan merupakan kunci sukses sebuah perintah, jika gagal dalam melaksanakan suatu kebijakan berarti kegagalan dalam mencapai tujuan. Sedangkan pelaksanaan implementasi penilaian autentik pembelajaran PAI harus mengacu kepada Permendikbud Nomor : 23 Tahun 2016 tentang Standar Penilaian Pendidikan yang menilai peserta didik meliputi aspek sikap, pengetahuan dan keterampilan. Penelitian ini menggunakan metode kualitatif melalui analisis deskriptif dengan model studi kasus. subjek penelitiannya adalah Guru PAI. Data diperoleh melalui data primer dengan cara observasi langsung dan wawancara, sedangkan data sekunder melalui dokumentasi. Hasil penelitian dan temuan dilapangan adalah sebagai berikut ; 1)  implementasi kebijakan penilaian autentik sudah terlaksana dengan baik dan efektif, 2) implementasi penilaian autentik pada pembelajaran PAI sudah terlaksana dengan baik. Namun masih ditemukan pola pikir (<em>mindset</em>) guru yang belum berubah dalam mengimplementasikan penilaian autentik secara komprehensif. Artinya, guru melakukan penilaian dengan format seadanya, hanya mengukur hasil akhir peserta didik dan 3) Dukungan implentasi kebijakan penilaian autentik meliputi kepala sekolah, guru yang berkompeten, aktivitas peserta didik, sosialisai kebijakan implementasi, fasilitas dan sumber belajar yang memadai, peran pemerintah daerah, dan peran pengawas. Sedangkan yang menghambat diantaranya melalui sumber daya manusia, sarana dan prasarana, instrumen penilaian, dan lingkungan akademik. Selanjutnya, implementasi kebijakan penilaian autentik berdampak terhadap kesiapan guru dalam melakukan perencanaan, pelaksanaan dan pengolahan hasil belajar peserta didik.</p>

ABSTRAKSI: Sebagai LPTK (Lembaga Pendidikan Tenaga Kependidikan), UPI (Universitas Pendidikan Indonesia) perlu melakukan suatu kajian untuk merancang sistem pengelolaan keuangan perguruan tinggi berbasis aktivitas dengan metode ABC (Activity-Based Costing), yang diharapkan akan dapat mengukur secara lebih rinci aktivitas-aktivitas utama dan pendukung dalam penyelenggaraan pendidikan. Hasil penelitian menunjukan bahwa seluruh Fakultas yang ada di lingkungan UPI menyatakan kesiapan untuk menerapkan sistem ABC. Berdasarkan FGD (Focus Group Discussion), terdapat beberapa kendala yang dihadapi untuk menerapkan sistem ABC di UPI di Bandung, Jawa Barat, Indonesia. Secara keseluruhan diperoleh hasil bahwa sistem ABC dapat diterapkan di UPI selama ada niat dan kerjasama yang baik dari Kementerian Pendidikan dan pimpinan Universitas.KATA KUNCI: Biaya Pendidikan Berbasis Kegiatan; Uang Kuliah Tunggal; Mutu Pendidikan; Universitas Pendidikan Indonesia; Niat dan Kerjasama yang Baik. ABSTRACT: “The Implementation of Activity-Based Costing to Improve the Quality of Education in Higher Education Institutions: A Case Study of Indonesia University of Education”. As an institute of teacher training and education, UPI (Indonesia University of Education) needs to conduct a study on designing college financial management systems based on activity through the method of ABC (Activity-Based Costing), that is expected to be able to measure in more detail the main and supporting activities in the implementation of education. The results show that all Faculties at UPI declare their readiness to implement the ABC system. Based on the FGD (Focus Group Discussion), there are several problems in implementing ABC system at UPI in Bandung, West Java, Indonesia. Overall, the results show that ABC system can be applied in UPI as long as there is cooperation and good intention from the Ministry of Education and University leaders.KEY WORD: Learning Activity-Based Costing; Single Tuition; Quality of Education; Indonesia University of Education; Cooperation and Good Intentions.  About the Authors: Prof. Dr. Nanang Fattah dan Budhi Pamungkas Gautama, M.Sc. adalah Dosen di Program Studi Manajemen FPEB UPI (Fakultas Pendidikan Ekonomi dan Bisnis, Universitas Pendidikan Indonesia), Jalan Dr. Setiabudhi No.229 Bandung 40154, Jawa Barat, Indonesia. Untuk kepentingan akademik, penulis bisa dihubungi dengan alamat emel: nanang1951@gmail.com dan bpg_im@yahoo.co.idHow to cite this article? Fattah, Nanang Budhi Pamungkas Gautama. (2017). “Penerapan Biaya Pendidikan Berbasis Activity-Based Costing dalam Meningkatkan Mutu Pendidikan di Perguruan Tinggi: Studi Kasus di Universitas Pendidikan Indonesia” in MIMBAR PENDIDIKAN: Jurnal Indonesia untuk Kajian Pendidikan, Vol.2(1) March, pp.19-32. Bandung, Indonesia: UPI [Indonesia University of Education] Press, ISSN 2527-3868 (print) and 2503-457X (online). Chronicle of the article: Accepted (April 13, 2016); Revised (October 20, 2016); and Published (March 30, 2017).