•  
  •  
 

Jurnal Penelitian dan Evaluasi Pendidikan

Keywords

operational cost of vocational high school

Document Type

Article

Abstract

Penelitian bertujuan mengungkap besar biaya operasi (BO) dan dana operasi nonpersonalia dalam penyusunan anggaran Sekolah Menengah Kejuruan Bertaraf Internasioanl (SMK-BI) di Daerah Istimewa Yogyakarta (DIY). Penelitian evaluatif populatif ini menggunakan model discrepancy dengan pendekatan penghitungan biaya berbasis kegiatan (activity based costing, disingkat ABC). Data dikumpulkan melalui wawancara dan kaji dokumen kemudian dianalisis secara kualitatif dan kuantitatif. Hasil menunjukkan bahwa pengelola belum pernah menghitung besar BO nonpersonalia per Program Keahlian (PK) sehingga anggaran disusun per sekolah dan tidak mengakomodasi perbedaan kebutuhan bahan dan alat habis pakai (BAHP) antar PK. Besar BO nonpersonalia SMK-BI di DIY hampir sama dengan standar biaya SMK SSN, yaitu Rp2.166.237,00 untuk kelompok bidang non-teknik dan sebesar Rp2.287.066,00 untuk kelompok bidang teknik. Dana operasi nonpersonalia dari Pemerintah sekitar 10% s.d. 16% dari kebutuhan sehingga tidak cukup untuk pengadaan BAHP sekitar 10,5% s.d. 19,4% (idealnya 10% s.d. 30%) sehingga yang ditanggung orang tua siswa sebesar 84% s.d. 90%. Pemerintah perlu mengalokasikan dana operasi program peningkatan mutu sekolah seperti SMK-BI sesuai kebutuhan dan mendorong penerapan anggaran berbasis kinerja.

Kata kunci: biaya operasi SMK

______________________________________________________________

OPERATIONAL COST OF STATE VOCATIONAL HIGH SCHOOLS IN SBI/RSBI CATEGORY IN DIY Abstract The objectives of this research are to reveal nonpersonel operational cost and funding in compossing the budget of world class of vocational school in Yogyakarta Special Province. The evaluatif populatif research used a discrepancy model and an activity based costing approach. Data were collected through interview and document analysis and analyzed by qualitatif and quantitatif tecnique. The result showed that the management had not calculated nonpersonel operational cost of each study program, so the school budget did not acommodate the difference cost of consumabel material between study programmes. Based on the budget documents, the nonpersonel operational cost per student per year is Rp2.166.237,00 for non-technical programes and Rp2.287.066,00 for technical programes. The cost was not much higher than that for standar schools. The fund from goverment is varies from 10% up to 16%. It is not enough for consumable materials of workshop activities that up to 10,5% for non-technical programes and 19,4% for technical programes. The small fund from goverment made the parent have to pay 84% up to 90% of nonpersonel operational cost, which is too expensive for poor families. The goverment should alocate appropriate fund when launching special programes for improving quality of education and implement performance based budgeting.

Keywords: operational cost of vocational high school

First Page

57

Last Page

71

Issue

1

Volume

18

Digital Object Identifier (DOI)

10.21831/pep.v18i1.2124

References

Abbas Ghozali (2010). Ekonomi Pendidikan. Jakarta: Lemlit UIN Syarif Hidayatullah.

Achieve, Inc. (2007). Creating a World-Class Education System in Ohio. www.achieve. org

Amat Jaedun. (2010). Pencapaian IKKT pada Operasi SMK RSBI di DIY. Jurnal Pendidikan Teknologi dan Kejuruan Vol 19 N0 2 Th 2010.

Badan Penelitian dan Pengembangan Dep- diknas. (2007). Pedoman Penjaminan Mutu Sekolah/Madrasah Bertaraf Inter- nasional pada Jenjang Pendidikan Dasar dan Menengah. Jakarta: Depdiknas.

Bray, M. (2002). The Cost and Financing of Education: Trend and Policy Implication. Manila: ADB

Brock, W., Marshall, R., and Tucker, M. (2009). 10 Steps to World-Class Schools. www.washingtonpost.com

Daljono. (2011). Akuntansi Biaya. Semarang: Badan Penerbit Universitas Dipone- goro.

Chalker, D.M. dan Haynes, R.M. (1995) World-class scholls: new standards for education. Lancaster: Technomic.

Depdiknas. (2002). Kegiatan belajar mengajar kurikulum berbasis kompetensi. Jakarta: Puskur Balitbang.

Gasskov, V. (2000). Managing Vocational Training Systems. Geneva: ILO.

Hoeckel, K, (2008). Cost and Benfits in Vocational Education ang Training. Edu/edpc/cert

Klein, S., Hoachlauder,G., Beltrnena, R., Beal, T. (2000). Funding of Vocational Education in Ohio: Results of National Survey of State. Berkeley: MPR Asso- ciates

Klein, S. 2001. Financing Vocational Education: A State Policy Maker’s Guide. Berkeley: MPR Associates

Law Song Seng. (2007). Vocational Technical Education and Economic Development- The Singapore Experience. https://www.ite. edu.sg.

Lewin, K. And Caillods, F. (2001). Financing Secondary Education in Developing Coun- tries: Strategies for Sustainable Growth. Paris: IIEP.

Lunenberg and Ornstein. (2000). Educational Administrattion. Belmont: Wadsworth.

Nolker, H. 1983. Pendidikan Kejuruan: Peng- ajaran, Kurikulum, Perencanaan. Jakarta: Gramedia.

Mun C. Tsang. 1997. Cost of Vocational education. International Journal of Man- power. Vol 18, No ½, pp. 63-89. University Press.

Peano, S., Vergel de Dios, B., Atchoarena, D., and Mendoza, U. (2008). Invesment in Technical Vocational Education(TVET) in Philippines. Paris: IIEP UNESCO

Poston, Jr. W.K. 2011. School Budgeting.

Thousand Oaks: Sage.

Psacharopoulos, G ang Woodhall, M. (1985). Education for Development: An Analysis for Investment Choices. New York: Oxford University Press.

Rauner, F. And Maclean, R. (Eds). (2008). Hanbook of Tecnical and Vocational Edu- cation and Training Research. Bremen: UNESCO.

Shapiro, H. S. and Purpel, D. E. (2003) by American Educational Studies Asso- ciation. From “Funding Accoun- tability: States,Courts, and Public Responsbility,” Educational Studies, Vol. 34, No. 3, pp. 317–336.

State Departments of Education. (2002). Vocational Education. Education.state uni- versity.com.

Stewart (2010). Singapore: Innovation in Technical Education. http://www. apec knowledgebank.org

Swiss Agency for Development and Cooperation. (2005). Costing and Pricing of VET Products and Services. Berne: SDC.

Tilak, J.B.G. dalam Keeves, J.P. and Watanabe, R. (2002), Vocational Education and Training in Asia. New Delhi: National Institute of Edu- cational Planning.

Yin Cheong Chen. (1996). School Efectiveness & School-based Management. London: Falmer Press.

Download

Share

COinS