Analisis Activity Besed Costing unit cost SMA pasca covid 19

Abstract

This article describes the results of the analysis of Activity based costing unit costs for SMA in the red zone after the Covid-19 pandemic. The research was conducted with quantitative and qualitative approaches. The research was conducted in one high school in an area with red zone status. Participants in this study were selected based on the assumption of their understanding of the object of the research study, namely the principal, treasurer, school committee administrator, several parents, and several teachers. The data used in this study are related to school financial planning documents, school programs, school profiles, and school financial planning realization reports. Data analysis was carried out descriptively qualitatively and quantitatively following the steps in the Activity based costing analysis method. The results showed that of the ten cost pool activities, learning and extracurricular activities received the largest portion of financing. This can be done because of funding from the public community: school committees and parents. During the Covid-19 pandemic, the only source of school funding came from the government. This resulted in a very significant reduction in unit costs, resulting in several changes in cost pool activities which were also caused by the elimination of some face-toface learning activities in schools. AbstrakArtikel ini mendeskripsikan hasil analisis Activity based costing unit cost SMA pada zona merah pasca pandemic Covid-19. Penelitian dilakukan dengan pendekatan kuantitatif dan kualitatif. Penelitian dilakukan di salah satu sekolah menengah atas pada daerah dengan status zona merah. Participant dalam penelitian ini dipilih berdasarkan asumsi pemahamannya terhadap objek kajian penelitian, yaitu kepala sekolah, benadahara, pengurus komite sekolah, beberapa orang tua, dan beberapa guru. Data yang digunakan dalam penelitian ini terkait dengan dokumen perencanaan keungan sekolah, program sekolah, profil sekolah, dan laporan realisasi perencanaan keuangan sekolah. Analisis data dilakukan secara deskriptif kualitatif dan kuantitatif mengikuti tahapan pada metode analysis Activity based costing. Hasil penelitian menunjukkan dari sepuluh aktivitas cost pool, aktivitas pembelajaran dan ekstrakurikuler memperoleh porsi pembiayaan terbesar. Hal ini dapat dilakukan karena bantuan sumber dana dari public community: komite sekolah dan orang tua siswa. Selama pandemi Covid-19 sumber pembiayaan sekolah hanya berasal dari pemerintah. Hal ini menyebabkan terjadinya penurunan unit cost yang sangat signifikan sehingga terjadinya beberapa perubahan pada aktivitas cost pool yang juga disebabkan oleh peniadaan beberapa aktivitas pembelajaran tatap muka di sekolah.