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
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 anagem ent 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 ,
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 anagem ent 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 ,
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
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
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. W it 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.
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 INTRODUCTION... 1
A.
Research Background ... 1B.
Research Focus ... 4C.
Research Object ive ... 5D.
Research Benefit ... 5E.
Glossary ... 6CHAPTER II 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
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
B. Implicat ion ... 48
C. Recommendat ion ... 49
REFERENCES ... 50
