Financial Sustainability: Towards Full Costing Methods in Private Islamic Higher Education
Abstract
The study aims to analyze the trend of development movements of financial allocation and the main problem in financial management for the development of full costing method in Private Islamic University (PTAIS) in Indonesia. This research was conducted in 6 (six) PTAIS spread in three provinces, namely, East Java, South Sulawesi and West Sulawesi by conducting survey method, FGD and in-depth interviews. Data were analyzed using descriptive statistical analysis. Based on the result in the field, the research team concludes that the financing management model in PTAIS is still done traditionally and impressed what is closer to managing activity-based cost. Interventions of the Foundation to the management of PTAIS become a major obstacle in the implementation of full costing system.
Keywords: full costing method, PTAIS, activity-based cost
References
[1] Anna Berezka, Financing of the Scientific and Research Activity of A University in the Perspective of the Changeable Criteria of A Knowledge Based Economy and Internastional Aspect, Economic and Sociology, Vol. 3 No. 2, 2010.
[2] Berry, R. H.), Management Accounting in Universities, CIMA London. (1994)
[3] Badan Penelitian dan Pengembangan, Departemen Pendidikan Nasional.
[4] European University, Financially Sustainable Universities: Towards Full Costing In European Universities, European University Association (UEA) and Socrates, 2008.
[5] Ghozali, Abbas, dkk, 2004 Pembiayaan Pendidikan Dasar dan Menengah, Jakarta:
[6] Ghozali, Abbas, Hayati, Murdiyah, Madrasah Education Financing, The Education Sector Analytical and capacity Development Patnership (ACDP-003), 2012.
[7] Goddard, A., Ooi, K. (1998), Activity-Based Costing and Central Overhead Cost Allocation in Universities: A Case Study, Public Money & Management, JulySeptember, CIPFA
[8] Hansen & Mowen, “Management Accounting”, 2003:34.
[9] Jogiyanto, Metodologi Penelitian Bisnis, Edisi Pertama. BPFE, Yogyakarta, 2010
[10] KMA RI Nomer: 394 tahun 2003 tentang Pedoman Pendirian Perguruan Tinggi Agama Menteri Agama RI pasal 1.
[11] Mulyadi, Akuntansi Biaya, Universitas Gajah Mada, Cetakan ketiga belas, Agustus 2015
[12] Maassen, Peter. Dr., Models of Financing Higher Education in Europe, Center for Higher Education Policy Studies (CHEPS) University of Twente, 2000.
[13] Mulyadi, Sistem Akuntansi, Edisi Tiga, Cetakan Ketiga.. Salemba Empat, Jakarta, 2008
[14] Nanang Fattah. (2004). Ekonomi dan Pembiayaan Pendidikan. Bandung: PT. Rosdakarya.
[15] Onuoha, Luke N., Financing Higher Education in Nigeria: The Role of Internally Generated Revenues and How University Managements Can Maximize the Sources, Canadian Social Science, Vol. 9, No. 1, 2013, pp. 9-14.
[16] Oketch, Moses O, Market Model of Financing Higher Education in Sub-Saharan Africa: Examples from Kenya,Higher Education Policy116.31 (Sep 2003): 313
[17] Peraturan Pemerintah Republik Indonesia nomor 4 Tahun 2014 Tentang Penyelenggaraan Pendidikan Tinggi Dan Pengelolaan Perguruan Tinggi
[18] Sekaran, Uma, Research Methods for Business, Edisi 4. Salemba Empat, Jakarta, 2006.
[19] Undang-undang nomer 20 Tahun 2003 tentang Sistem Pendidikan Nasional (UU Sisdiknas) pasal 19 ayat 1.
[20] www.diktis.kemenag.go.id
[21] www.bsnp-indonesia.org/id