Analisis Penggunaan Metode Activity Based Costing (ABC) dalam Penentuan Biaya Bulanan Santri (Syahriyah)

Abstract

The Darul Arqam Muhammadiyah Islamic Boarding School in Garut is a renowned educational institution in the region, combining a pesantren curriculum with the national education curriculum. This study aims to analyze the use of Activity-Based Costing (ABC) in determining the monthly fees for students (Syahriyah), the education development fund (DPP), and the start-of-school-year fund (DAT). The research provides an overview of the operational costs related to setting the monthly student fees, DPP, and DAT using ABC to manage the boarding school, identifying the differences, strengths, and weaknesses of each method. The data analysis technique used was descriptive and qualitative, with data collection methods including observation, interviews, and literature studies. The findings show a difference in the calculation of the student’s monthly fees, DPP, and DAT between traditional costing methods and the Activity-Based Costing method. According to the method used by Darul Arqam Muhammadiyah Boarding School in Garut, the total monthly cost for parents is IDR 1,750,000. However, when using the ABC method, it becomes IDR 2,003,645, showing a cost difference of IDR 253,645. However, by using the ABC method, the school can plan the budget more accurately, in detail, and systematically, making it easier for management to balance income and expenses.