Penerapan Activity Based Costing Dalam Menetapkan Uang Kuliah Tunggal (Studi pada Institut Agama Islam Negeri Kendari)

Asni, Nur; Anto, La Ode; Febriansyah, Sahrul

doi:10.33772/jak-uho.v4i1.13357

Article

Penerapan Activity Based Costing Dalam Menetapkan Uang Kuliah Tunggal (Studi pada Institut Agama Islam Negeri Kendari)

Nur Asni
La Ode Anto
Sahrul Febriansyah

JURNAL AKUNTANSI DAN KEUANGAN, Vol. 4 No. 1 (2020)

Baca di situs jurnal doi.org/10.33772/jak-uho.v4i1.13357

Abstrak

This research aims to know the application of activity based costing in setting single tuition on IAIN Kendari. Analysis of the method used is descriptive analysis. The data collection method used is the method of interviewing and documentation. Based on the results of this research in calculating the single tuition rates at IAIN Kendari Majoring Management From using activity based costing showed Rp. 1.264.521. Whereas in the calculation of the single tuition rates conducted by IAIN Kendari showed Rp 1,100. or having Undercost amounting to Rp. 164.521.