Email this article Analisis unit cost bidang keahlian teknologi dan rekayasa SMK di kabupaten sleman
S Sugiyono, Fakultas Teknik Universitas Negeri Yogyakarta, Indonesia
Abstract
Penelitian ini bertujuan untuk mengungkapkan perbandingan nilai rerata unit cost (uc) yang riil dan ideal dan keefektifan pendayagunaan anggaran pendidikan dalam proses pembelajaran di SMK bidang keahlian Teknologi dan Rekayasa. Penelitian ini merupakan penelitian survey. Data dikumpulkan melalui observasi naturalistik, kaji dokumen, dan wawancara mendalam dan dianalisis menggunakan pendekatan model Activity-Based Costing. Penelitian ini dilakukan di SMK A, SMK B, SMK C dan SMK D. Hasil penelitian nilai uc rerata riil tahun ajaran 2015/2016 sebesar Rp3.711.951/siswa/tahun dan nilai uc ideal berdasarkan PP No. 69 tahun 2009 sebesar Rp2.917.275/siswa/tahun setelah diperhitungkan dengan inflasi 6%/tahun atau 48%, namun angka tersebut tidak sepenuhnya berbasis kebutuhan karena dana dibagi rata. Keefektifan penggunaan anggaran pendidikan dalam proses pembelajaran di SMK dapat memenuhi tujuan pembelajaran, yakni mampu menyiapkan siswa memasuki lapangan kerja; melanjutkan ke jenjang pendidikan lebih tinggi yang berarti penggunaan anggaran pendidikan untuk proses pembelajaran cukup efektif.
Kata kunci: analisis, riil dan ideal, SMK, unit cost
A UNIT COST ANALYSIS OF TECHNOLOGY AND ENGINEERING EXPERTISE OF VOCATIONAL SECONDARY SCHOOLS IN SLEMAN REGENCY
Abstract
This research aims to reveal: (1) comparison of the real and ideal unit cost (uc) average value and the effectiveness of the utilization of the education budget in the learning process at vocational secondary schools of Technology and Engineering expertise. This research was a survey. The data were collected through naturalistic observation, documents review, and in-depth interviews. The data were analyzed using a Activity-Based Costing approach. This research was conducted at SMK A, SMK B, SMK C and SMK D. The results of the research the value of the average real uc in academic year 2015/2016 amounted to Rp3,711,951/student/year and the ideal uc value based on PP No. 69 of 2009 was Rp2,917,275/student/year with inflation 6% per year or 48%. However, the nominal were not based entirely on the need for funding but it distributed equally. The effectiveness of the education budget utilization in the learning process at vocational secondary schools can meet the learning objectives, which is to prepare students for employment; to prepare students to pursue higher education, so that it can be concluded that education budget uses for teaching processes is quite effective.
Keywords: analysis, real and ideal, SMK, and unit cost
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