ANALISIS BIAYA PENDIDIKAN DENGAN METODE COST VOLUME PROFIT (CVP) PADA SMK SWASTA X DI SURAKARTA

Abstract

ABSTRAK
Penelitian ini bertujuan untuk mengetahui (1) cara perhitungan unit cost pada SMK Swasta X di Surakarta dengan menggunakan metode variable costing; (2) break even point biaya pendidikan pada SMK Swasta X di Surakarta dengan menggunakan analisis cost volume profit. Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan studi kasus. Teknik sampling menggunakan teknik purposive sampling dengan sampel yang dipilih adalah kepala sekolah, wakil kepala bagian sarana prasarana dan bendahara sekolah. Pengumpulan data dilakukan dengan teknik studi dokumentasi, wawancara, dan observasi. Validitas data menggunakan teknik triangulasi sumber dan triangulasi metode. Analisis data menggunakan teknik analisis interaktif. Prosedur penelitian meliputi tahap pra lapangan, tahap lapangan, dan tahap analisis data. Hasil penelitian adalah sebagai berikut: Pertama, metode variable costing dapat diterapkan pada SMK Swasta X di Surakarta dengan langkah identifikasi komponen biaya, deskripsi dan penggolongan biaya, pemisahan biaya semi variabel, rekapitulasi pemisahan biaya, dan perhitungan unit cost. Kedua, rasio margin kontribusi sebesar 31,64%, hal tersebut menunjukkan bahwa penerimaan sekolah pada tahun pelajaran 2016/2017 memberikan kontribusi sebesar 31,64% untuk menutup biaya tetap setelah menutup biaya variabel dan break even point jumlah siswa sejumlah 378 siswa.
Kata Kunci: biaya pendidikan, variable costing, cost volume profit
ABSTRACT
The objectives of this research are to investigate: (1) the unit calculation method at Vocational High School Swasta X of Surakarta with the variable costing; and (2) the break even point of tuition at Vocational High School Swasta X of Surakarta with the cost volume profit analysis. This research employed a descrip-tive qualitative method with case study approach. Purposive sampling technique was used to determine its samples. They consisted of Principal, Vice Principal of Facility and Infrastructure Affairs, and Treasurer of the school. The data of the research were collected through documentation, in-depth interview, and observa-tion. They were validated by using the data source and method triangulations and validated by using the in-teractive model of analysis. The research procedure included pre-field stage, field stage, and data analysis stage. The result of the search are as follows: Firstly, the variable costing method could be applied at Voca-tional High School Swasta X of Surakarta through cost component identification, cost description and clas-sification, semi-variable cost separation, cost separation recapitulation, and unit cost calculation respec-tively. Secondly, the rasio of the contribution margin was 31.64%, indicating that the school revenue in Aca-demic Year 2016/2017 was 31.64% to cover the fixed cost following the coverage of variable cost, and the break even point of the number of students was 378.
Keywords: Tuition, variable costing, cost volume profit