Melola Discovery

← Melola Discovery

Journal

Penerapan Activity Based Costing Dalam Menetapkan Uang Kuliah Tunggal (Studi pada Institut Agama Islam Negeri Kendari)

JURNAL AKUNTANSI DAN KEUANGAN · Vol. 4 No. 1 (2020)

DOI
10.33772/jak-uho.v4i1.13357
ISSN
2503-1635
Published
2020-08-07
Publisher
Universitas Halu Oleo
Language
eng

Abstract

This research aims to know the application of activity based costing in setting single tuition on IAIN Kendari. Analysis of the method used is descriptive analysis. The data collection method used is the method of interviewing and documentation. Based on the results of this research in calculating the single tuition rates at IAIN Kendari Majoring Management From using activity based costing showed Rp. 1.264.521. Whereas in the calculation of the single tuition rates conducted by IAIN Kendari showed Rp 1,100. or having Undercost amounting to Rp. 164.521.

Collaboration network of the authors

40 authors · 97 co-authorship links · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Universitas Halu Oleo
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Erwin HadisantosoAffiliation unknown3
Sulvariany TamburakaAffiliation unknown2
Tuti DharmawatiAffiliation unknown2
Muhammad Astun SetiawanAffiliation unknown2
Rostin RostinAffiliation unknown1
Litasari LitasariAffiliation unknown1
Satira YusufAffiliation unknown1
Wa Ode NurmayaniAffiliation unknown1
Muntu AbdullahAffiliation unknown1
Mifta ChulhairAffiliation unknown1
Nasrullah DalliAffiliation unknown1
Dwi Febrian Arba SuaibAffiliation unknown1
Andi Basru WawoAffiliation unknown1
Auliah KalsumAffiliation unknown1
Ayu LestariAffiliation unknown1
Hasbuddin HasbuddinAffiliation unknown1
Ersita NugrawatiAffiliation unknown1
Husin husinAffiliation unknown1
Kiki Fatimah SaritaAffiliation unknown1
Fatricia Fatricia3Affiliation unknown1
Andi Adelia AbbasAffiliation unknown1
Safrul FauziAffiliation unknown1
Santiadji MustafaAffiliation unknown1
Adi HidayatAffiliation unknown1
Wa Ode Juni VinartiAffiliation unknown1
NurkarmilaAffiliation unknown1
Sugiarti YusufAffiliation unknown1
Arlyn Sofea SallehhuddinAffiliation unknown1
Wutthinan YangsirikunAffiliation unknown1
Rahim AkaUniversitas Halu Oleo1
Ali BainUniversitas Halu Oleo1
Nur Santy AsminayaUniversitas Halu Oleo1
Takdir SailiAffiliation unknown1
Agus Kurniawan PutraAffiliation unknown1
Arby’in PratiwiAffiliation unknown1
Bobby AfyudiAffiliation unknown1
Dian AgustinaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/jak-uho/oai, first harvested 8 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en-US">Penerapan Activity Based Costing Dalam Menetapkan Uang Kuliah Tunggal (Studi pada Institut Agama Islam Negeri Kendari)</dc:title>
	<dc:creator>Asni, Nur</dc:creator>
	<dc:creator>Anto, La Ode</dc:creator>
	<dc:creator>Febriansyah, Sahrul</dc:creator>
	<dc:description xml:lang="en-US">This research aims to know the application of activity based costing in setting single tuition on IAIN Kendari. Analysis of the method used is descriptive analysis. The data collection method used is the method of interviewing and documentation. Based on the results of this research in calculating the single tuition rates at IAIN Kendari Majoring Management From using activity based costing showed Rp. 1.264.521. Whereas in the calculation of the single tuition rates conducted by IAIN Kendari showed Rp 1,100. or having Undercost amounting to Rp. 164.521.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2020-08-07</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/jak-uho/article/view/13357</dc:identifier>
	<dc:identifier>10.33772/jak-uho.v4i1.13357</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN; Vol 4, No 1 (2019): February 2019</dc:source>
	<dc:source>2503-1635</dc:source>
	<dc:source>10.33772/jak-uho.v4i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/jak-uho/article/view/13357/9228</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN</dc:rights>
</oai_dc:dc>