THE COST MANAGEMENT IN EDUCATION(A SITE STUDY AT SMK NEGERI 1 BOYOLALI) The Cost Management In Education (A Site Study At SMK Negeri 1 Boyolali).
THE COST M ANAGEM ENT IN EDUCATION
(A SITE STUDY AT SM K NEGERI 1 BOYOLALI )
THESIS
Submitted as a Partial Fulfillment of the Requirements
for Getting M agister Degree
in Educational M anagement Department
By:
Suyatna
Q.100.100.287
GRADUATE SCHOOL
M UHAM M ADIYAH UNIVERSITY OF SURAKARTA
2012
i
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ii
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CONSULTANT NOTE
Prof. Dr. Sut ama, M .Pd
Consult ant
Subject : Thesis of Suyat na
To
: The Direct or of Graduat e School
M uhammadiyah Universit y of Surakart a
Assalamualaikum w arahmat ullahi w abarakat uh
Aft er reading and giving suggest ion t o t he t hesis of t his ident it y.
Name
: Suyat na
St udent number
: Q.100.100.287
Depart ment
: Educat ional M anagement
Tit le
: The Cost M anagement in Educat ion
(A Sit e St udy at SM K Negeri 1 Boyolali)
This t hesis has been approved t o be examined by t he board of examiners of
Graduat e School, M uhammadiyah Universit y of Surakart a.
Wassalamualaikum w arahmat ullahi w abarakat uh
Surakart a, Sept ember 2012
Consult ant ,
Prof. Dr. Sut ama, M .Pd
iii
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CONSULTANT NOTE
Dr. Phil. Dew i Candraningrum, S.Pd., M .Ed
Consult ant
Subject : Thesis of Suyat na
To
: The Direct or of Graduat e School
M uhammadiyah Universit y of Surakart a
Assalamualaikum w arahmat ullahi w abarakat uh
Aft er reading and giving suggest ion t o t he t hesis of t his ident it y.
Name
: Suyat na
St udent number
: Q.100.100.287
Depart ment
: Educat ional M anagement
Tit le
: The Cost M anagement in Educat ion
(A Sit e St udy at SM K Negeri 1 Boyolali)
This t hesis has been approved t o be examined by t he board of examiners of
Graduat e School, M uhammadiyah Universit y of Surakart a.
Wassalamualaikum w arahmat ullahi w abarakat uh
Surakart a, Set ember 2012
Consult ant ,
Dr. Phil. Dew i Candraningrum, S.Pd., M .Ed
iv
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v
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M OTTO
M OTTO
•
Each facilit at ed in accordance w it h his dest iny, t he Prophet ordered t o do
and prohibit ed surrender t o fat e ( HR. M uslim).
•
Not hing happens by accident s ( Bob Proct or).
DEDICATION
•
M y beloved w ife and children t hat alw ays support me
vi
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ACKNOW LEDGEM ENT
Praise and grat it ude t o Allah
SWT, for
blessing t he w rit er
in
accomplishing t his research paper ent it led The Cost M anagement in Educat ion (A
Sit e St udy at SM K Negeri 1 Boyolali). This t hesis is one of academic requirement s
t o get t he degree of Educat ional M anagement M ast er on Graduat e School,
M uhammadiyah Universit y of Surakart a.
In t his occasion, I w ould like t o t hank t o t hose w ho had helped eit her
morally or mat erially unt il t he complet ion of t his research paper.
1.
Prof. Dr. Bambang Set iaji, Rect or of Surakart a M uhammadiyah Universit y
w ho has given a variet y of facilit ies in complet ing st udies at M uhammadiyah
Universit y of Surakart a.
2.
Prof. Dr. Khudzaifah Dimyat i, M . Hum., Direct or of Graduat e School at
M uhammadiyah Universit y of Surakart a, w ho gave t he opport unit y t o t he
w rit er t o cont inue t he st udy.
3.
Prof. Dr. Budi M urt iyasa, M .Kom., The Head of Educat ional M anagement
Depart ment .
4.
Prof. Dr. Sut ama, M .Pd., The first advisor t hat had given guidance and advise
t o t he w rit er in t he process of w rit ing t his t hesis.
5.
Dr. Phil. Dew i Candraningrum , S.Pd., M .Ed, t he second advisor t hat had given
guidance, support , and advise t o t he w rit er.
6.
The principal of SM K Negeri 1 Boyolali w ho had given permission t o conduct
research, provided informat ion and t he good cooperat ion during t he
research process.
Wit h t he complet ion of t he w rit ing of t his research paper, t he w rit er
recognizes t here are many t hings t hat need t o be refined. Const ruct ive crit icism
and suggest ions are encouraged t o t he reader for t he perfect ion of t his t hesis.
Surakart a, Sept ember 2012
Writ er,
vii
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ABSTRACT
Suyat na. Q.100.100.231. The Cost M anagement in Educat ion (A Sit e St udy at
SM K Negeri 1 Boyolali). Thesis. M uhammadiyah Universit y of Surakart a. 2012.
This st udy has t hree aims. First , t o describe t he charact erist ics of planning
of educat ion cost s; second, t o describe t he realizat ion of educat ion cost ; t hird, t o
describe t he account abilit y of educat ion cost s at SM K Negeri 1 Boyolali .
It w as a qualit at ive research using et hnography design. This st udy w as
done at SM K Negeri 1 Boyolali w it h t he inform ant consist ing of t he principal,
t reasurer, and t eachers. Dat a collect ion met hod used in-dept h int erview ,
observat ion, and document at ion. Dat a analysis used an int eract ive model of
analysis.
The findings show ed t hat (1) t he act ivit y of planning t he educat ional cost
at SM K Negeri 1 Boyolali consist ed of t hree essent ial component s, relat ed t o t he
sourcing cost of educat ion, t he preparat ion of need ident ificat ion, and
educat ional cost budget . Preparat ion of educat ional cost planning w as done by
considering t he result s of school’s self-evaluat ion. M eanw hile, t he budget
prepared for a variet y of school act ivit ies referring t o t he eight nat ional
st andards of educat ion and Int ernat ional vocat ional school profile using
priorit ies. (2) Realizat ion of t he cost of educat ion w as done in accordance w it h
t he planning prepared, t hat w as based on t he principle of school financial
management , Value for m oney (econom ical, efficient , and effect ive),
account abilit y, t ransparency, fairness and int egrit y. It w as used for t he
improvement of educat ion facilit ies, new st udent s’ admission act ivit ies,
ext racurricular, and em ployee salaries, and t eacher professional development .
There are 3 forms of supervision in t he realizat ion of t he cost of educat ion, in t he
form of monit oring, audit ing and cont rol. Wit h t he supervision, it is expect ed
t hat t he cost of educat ion can be used effect ively in accordance w it h t he
regulat ions. (3) Account abilit y for educat ional cost w as realized in t he form of
t uit ion fees compiled syst emat ically by t he t reasurer of act ivit ies, school
t reasurer, and principal. Account abilit y report submit t ed each quart er, semest er
and yearly. In account abilit y report of educat ional cost , elaborat ed on various
mat t ers relat ed t o t he receipt , expendit ure, t he rout ine use of financial
resources, and be accompanied by evidence of expendit ure. Dat a report ed w ere
t he same dat a t hat w ere recorded in t he general ledger.
Keyw ords: educat ion cost , planning, realizat ion, account abilit y
viii
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TABLE OF CONTENT
TITLE................................................................................................................
i
CONSULTANT NOTE ........................................................................................
ii
ACCEPTANCE ................................................................................................... iv
THE STATEM ENT OF THESIS AUTHENTICITY ....................................................
v
M OTTO ............................................................................................................ vi
ACKNOW LEDGEM ENT ..................................................................................... vii
ABSTRACT ....................................................................................................... viii
TABLE OF CONTENT ........................................................................................ ix
CHAPTER I
CHAPTER II
INTRODUCTION ..................................................................
1
A. Research Background ....................................................
1
B. Research Focus .............................................................
4
C. Research Object ive .......................................................
5
D. Research Benefit ...........................................................
5
E. Glossary ........................................................................
6
THEORY ..............................................................................
8
A. Vocat ional School..........................................................
8
B. M anagement Concept in Educat ional
M anagement ................................................................
9
C. M anagement of Educat ional Funding............................ 10
D. Planning of Educat ional Expenses ................................. 12
E. Realizat ion of Educat ional Cost ..................................... 12
F. Tuit ion Account abilit y ................................................... 12
G. Previous Research ......................................................... 13
ix
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CHAPTER III
M ETHODS................................................................................. 17
A. Type and Design of Research......................................... 17
B. Research Locat ion ......................................................... 17
C. The Role of Researcher ................................................. 18
D. Dat a and Dat a Source.................................................... 18
E. Dat a Collect ion Techniques ........................................... 19
F. Dat a Analysis Techniques ............................................. 20
G. Dat a Validit y.................................................................. 21
CHAPTER IV
DATA DESCRIPTION AND FINDING ..................................... 23
A. Dat a Descript ion ........................................................... 23
1. Charact erist ics of Educat ional Cost Planning
in SM K Negeri 1 Boyolali .......................................... 23
2. Charact erist ics realizat ion of educat ional
financing in SM K Negeri 1 Boyolali .......................... 27
3. Charact erist ics of account abilit y on
educat ional cost in SM K Negeri 1 Boyolali ............... 31
B. Findings......................................................................... 35
CHAPTER V
DISCUSSION AND PROPOSITION .......................................... 39
A. Discussion ...................................................................... 39
1. Charact erist ics of Educat ional Cost Planning in
SM K Negeri 1 Boyolali ............................................... 39
2. Charact erist ics realizat ion of educat ional
financing in SM K Negeri 1 Boyolali ............................ 42
3. Charact erist ics of account abilit y on
educat ional cost in SM K Negeri 1 Boyolali ................. 45
B. Proposit ion ..................................................................... 46
CHAPTER VI
CLOSING .............................................................................. 47
A. Conclusion ..................................................................... 47
x
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B. Implicat ion ..................................................................... 48
C. Recommendat ion ........................................................... 49
REFERENCES ................................................................................................... 50
APPENDICES
xi
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(A SITE STUDY AT SM K NEGERI 1 BOYOLALI )
THESIS
Submitted as a Partial Fulfillment of the Requirements
for Getting M agister Degree
in Educational M anagement Department
By:
Suyatna
Q.100.100.287
GRADUATE SCHOOL
M UHAM M ADIYAH UNIVERSITY OF SURAKARTA
2012
i
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ii
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CONSULTANT NOTE
Prof. Dr. Sut ama, M .Pd
Consult ant
Subject : Thesis of Suyat na
To
: The Direct or of Graduat e School
M uhammadiyah Universit y of Surakart a
Assalamualaikum w arahmat ullahi w abarakat uh
Aft er reading and giving suggest ion t o t he t hesis of t his ident it y.
Name
: Suyat na
St udent number
: Q.100.100.287
Depart ment
: Educat ional M anagement
Tit le
: The Cost M anagement in Educat ion
(A Sit e St udy at SM K Negeri 1 Boyolali)
This t hesis has been approved t o be examined by t he board of examiners of
Graduat e School, M uhammadiyah Universit y of Surakart a.
Wassalamualaikum w arahmat ullahi w abarakat uh
Surakart a, Sept ember 2012
Consult ant ,
Prof. Dr. Sut ama, M .Pd
iii
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CONSULTANT NOTE
Dr. Phil. Dew i Candraningrum, S.Pd., M .Ed
Consult ant
Subject : Thesis of Suyat na
To
: The Direct or of Graduat e School
M uhammadiyah Universit y of Surakart a
Assalamualaikum w arahmat ullahi w abarakat uh
Aft er reading and giving suggest ion t o t he t hesis of t his ident it y.
Name
: Suyat na
St udent number
: Q.100.100.287
Depart ment
: Educat ional M anagement
Tit le
: The Cost M anagement in Educat ion
(A Sit e St udy at SM K Negeri 1 Boyolali)
This t hesis has been approved t o be examined by t he board of examiners of
Graduat e School, M uhammadiyah Universit y of Surakart a.
Wassalamualaikum w arahmat ullahi w abarakat uh
Surakart a, Set ember 2012
Consult ant ,
Dr. Phil. Dew i Candraningrum, S.Pd., M .Ed
iv
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v
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M OTTO
M OTTO
•
Each facilit at ed in accordance w it h his dest iny, t he Prophet ordered t o do
and prohibit ed surrender t o fat e ( HR. M uslim).
•
Not hing happens by accident s ( Bob Proct or).
DEDICATION
•
M y beloved w ife and children t hat alw ays support me
vi
Create PDF with GO2PDF for free, if you wish to remove this line, click here to buy Virtual PDF Printer
ACKNOW LEDGEM ENT
Praise and grat it ude t o Allah
SWT, for
blessing t he w rit er
in
accomplishing t his research paper ent it led The Cost M anagement in Educat ion (A
Sit e St udy at SM K Negeri 1 Boyolali). This t hesis is one of academic requirement s
t o get t he degree of Educat ional M anagement M ast er on Graduat e School,
M uhammadiyah Universit y of Surakart a.
In t his occasion, I w ould like t o t hank t o t hose w ho had helped eit her
morally or mat erially unt il t he complet ion of t his research paper.
1.
Prof. Dr. Bambang Set iaji, Rect or of Surakart a M uhammadiyah Universit y
w ho has given a variet y of facilit ies in complet ing st udies at M uhammadiyah
Universit y of Surakart a.
2.
Prof. Dr. Khudzaifah Dimyat i, M . Hum., Direct or of Graduat e School at
M uhammadiyah Universit y of Surakart a, w ho gave t he opport unit y t o t he
w rit er t o cont inue t he st udy.
3.
Prof. Dr. Budi M urt iyasa, M .Kom., The Head of Educat ional M anagement
Depart ment .
4.
Prof. Dr. Sut ama, M .Pd., The first advisor t hat had given guidance and advise
t o t he w rit er in t he process of w rit ing t his t hesis.
5.
Dr. Phil. Dew i Candraningrum , S.Pd., M .Ed, t he second advisor t hat had given
guidance, support , and advise t o t he w rit er.
6.
The principal of SM K Negeri 1 Boyolali w ho had given permission t o conduct
research, provided informat ion and t he good cooperat ion during t he
research process.
Wit h t he complet ion of t he w rit ing of t his research paper, t he w rit er
recognizes t here are many t hings t hat need t o be refined. Const ruct ive crit icism
and suggest ions are encouraged t o t he reader for t he perfect ion of t his t hesis.
Surakart a, Sept ember 2012
Writ er,
vii
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ABSTRACT
Suyat na. Q.100.100.231. The Cost M anagement in Educat ion (A Sit e St udy at
SM K Negeri 1 Boyolali). Thesis. M uhammadiyah Universit y of Surakart a. 2012.
This st udy has t hree aims. First , t o describe t he charact erist ics of planning
of educat ion cost s; second, t o describe t he realizat ion of educat ion cost ; t hird, t o
describe t he account abilit y of educat ion cost s at SM K Negeri 1 Boyolali .
It w as a qualit at ive research using et hnography design. This st udy w as
done at SM K Negeri 1 Boyolali w it h t he inform ant consist ing of t he principal,
t reasurer, and t eachers. Dat a collect ion met hod used in-dept h int erview ,
observat ion, and document at ion. Dat a analysis used an int eract ive model of
analysis.
The findings show ed t hat (1) t he act ivit y of planning t he educat ional cost
at SM K Negeri 1 Boyolali consist ed of t hree essent ial component s, relat ed t o t he
sourcing cost of educat ion, t he preparat ion of need ident ificat ion, and
educat ional cost budget . Preparat ion of educat ional cost planning w as done by
considering t he result s of school’s self-evaluat ion. M eanw hile, t he budget
prepared for a variet y of school act ivit ies referring t o t he eight nat ional
st andards of educat ion and Int ernat ional vocat ional school profile using
priorit ies. (2) Realizat ion of t he cost of educat ion w as done in accordance w it h
t he planning prepared, t hat w as based on t he principle of school financial
management , Value for m oney (econom ical, efficient , and effect ive),
account abilit y, t ransparency, fairness and int egrit y. It w as used for t he
improvement of educat ion facilit ies, new st udent s’ admission act ivit ies,
ext racurricular, and em ployee salaries, and t eacher professional development .
There are 3 forms of supervision in t he realizat ion of t he cost of educat ion, in t he
form of monit oring, audit ing and cont rol. Wit h t he supervision, it is expect ed
t hat t he cost of educat ion can be used effect ively in accordance w it h t he
regulat ions. (3) Account abilit y for educat ional cost w as realized in t he form of
t uit ion fees compiled syst emat ically by t he t reasurer of act ivit ies, school
t reasurer, and principal. Account abilit y report submit t ed each quart er, semest er
and yearly. In account abilit y report of educat ional cost , elaborat ed on various
mat t ers relat ed t o t he receipt , expendit ure, t he rout ine use of financial
resources, and be accompanied by evidence of expendit ure. Dat a report ed w ere
t he same dat a t hat w ere recorded in t he general ledger.
Keyw ords: educat ion cost , planning, realizat ion, account abilit y
viii
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TABLE OF CONTENT
TITLE................................................................................................................
i
CONSULTANT NOTE ........................................................................................
ii
ACCEPTANCE ................................................................................................... iv
THE STATEM ENT OF THESIS AUTHENTICITY ....................................................
v
M OTTO ............................................................................................................ vi
ACKNOW LEDGEM ENT ..................................................................................... vii
ABSTRACT ....................................................................................................... viii
TABLE OF CONTENT ........................................................................................ ix
CHAPTER I
CHAPTER II
INTRODUCTION ..................................................................
1
A. Research Background ....................................................
1
B. Research Focus .............................................................
4
C. Research Object ive .......................................................
5
D. Research Benefit ...........................................................
5
E. Glossary ........................................................................
6
THEORY ..............................................................................
8
A. Vocat ional School..........................................................
8
B. M anagement Concept in Educat ional
M anagement ................................................................
9
C. M anagement of Educat ional Funding............................ 10
D. Planning of Educat ional Expenses ................................. 12
E. Realizat ion of Educat ional Cost ..................................... 12
F. Tuit ion Account abilit y ................................................... 12
G. Previous Research ......................................................... 13
ix
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CHAPTER III
M ETHODS................................................................................. 17
A. Type and Design of Research......................................... 17
B. Research Locat ion ......................................................... 17
C. The Role of Researcher ................................................. 18
D. Dat a and Dat a Source.................................................... 18
E. Dat a Collect ion Techniques ........................................... 19
F. Dat a Analysis Techniques ............................................. 20
G. Dat a Validit y.................................................................. 21
CHAPTER IV
DATA DESCRIPTION AND FINDING ..................................... 23
A. Dat a Descript ion ........................................................... 23
1. Charact erist ics of Educat ional Cost Planning
in SM K Negeri 1 Boyolali .......................................... 23
2. Charact erist ics realizat ion of educat ional
financing in SM K Negeri 1 Boyolali .......................... 27
3. Charact erist ics of account abilit y on
educat ional cost in SM K Negeri 1 Boyolali ............... 31
B. Findings......................................................................... 35
CHAPTER V
DISCUSSION AND PROPOSITION .......................................... 39
A. Discussion ...................................................................... 39
1. Charact erist ics of Educat ional Cost Planning in
SM K Negeri 1 Boyolali ............................................... 39
2. Charact erist ics realizat ion of educat ional
financing in SM K Negeri 1 Boyolali ............................ 42
3. Charact erist ics of account abilit y on
educat ional cost in SM K Negeri 1 Boyolali ................. 45
B. Proposit ion ..................................................................... 46
CHAPTER VI
CLOSING .............................................................................. 47
A. Conclusion ..................................................................... 47
x
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B. Implicat ion ..................................................................... 48
C. Recommendat ion ........................................................... 49
REFERENCES ................................................................................................... 50
APPENDICES
xi
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