Anjellicta, Priscillia Putri (2024) ANALISIS PERBANDINGAN PERHITUNGAN TRADISIONAL DENGAN PERHITUNGAN ACTIVITY BASED COSTING DALAM PENENTUAN SUMBANGAN PEMBINAAN PENDIDIKAN DI SMPK PENCINTA DAMAI. Undergraduate thesis, Universitas Katolik Darma Cendika Fakultas Ekonomi.
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Abstract
The assessment of the educational contribution is the sales value charged to each student. The contribution to educational development can support all processes of educational organization and interests that can support the process of teaching and learning activities well, improve the well-being of all the educational staff involved, as well as be used in order to improve the facilities and facilities of the whole school. This study aims to compare calculations using traditional methods with calculations of activity based costing methods so SMPK Pencinta Damai can determine a more accurate method of calculation in determining the size of the cost of contribution to educational development in SMPK Pencinra Damai. The research approach is to use descriptive qualitative research method with a case study approach using primary data and secondary data derived from the SMPK Pencinta Damai with data in 2023. The results obtained from the research that has been carried out are the traditional calculation there is only 1 (one) charge to the cost related to the process of maintenance of education that is not directly involved in the whole number of students while on the method activity based costing has a lot of charge that generates the trigger value of the cost. This method is able to allocate costs to each student with the correct amount of sales value.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Uncontrolled Keywords: | Traditional Calculation, Activity Based Costing | ||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Fakultas Ekonomi > Prodi Akuntansi | ||||||||
| Depositing User: | Priscillia Putri Anjellicta | ||||||||
| Date Deposited: | 04 Mar 2024 09:00 | ||||||||
| Last Modified: | 04 Mar 2024 09:00 | ||||||||
| URI: | http://repositori.ukdc.ac.id/id/eprint/1637 |
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