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CHAPTER III RESEARCH METHOD
A. Research Design
This study was a descriptive study with a quantitative approach. Descriptive research is used to interpret the meaning contained in the
interviews and documents collected. While the quantitative approach used to obtain the amount of the component unit cost of education.
B. Setting and Time of The Research
The setting of this research was conducted in SMA N 1 Kota Mungkid Magelang. The address is in Jalan Letnan Tukiyat. The time of
the research was conducted started on March to May 2016.
C. Research Subject and Object
Suharsimi Arikunto 2002: 107 The subject of research is the source of the data that the information held according to research problem.
As is the source of the research is the subject from which the data was obtained. Subjects were considered to be the person who can provide
information about what data is needed to serve as the object of research. Subjects of this study consists of the principal, treasurer, vice-principals,
and employees of Administration. The object of this study is the unit cost of students at SMAN 1 Kota Mungkid in the academic year 20142015.
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D. Definition of Research Operational Variable
This study uses a variable that is the unit cost of providing education of each student. The unit cost of providing education of each
student is calculated by using Activity Based Costing. This method emphasizes the activity as an object of base costs, thus greatly affect the
reduction of costs incurred by an organization and is expected to create effectiveness, especially in terms of financing. While the initial step for
the implementation of the ABC system is to identify activities that are tailored to the vision, mission, goals, and educational environment. Then
the unit cost calculated based on the activity or activities undertaken.
E. Data Collecting Technique
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