The Effectiveness of Learning Activity Based Costing (LABC) in Teacher Education Institution Based on Science Cluster in Cost Unification Context

Abubakar Abubakar

2017

Abstract

Learning Activity Based Cost model is applied and adopted in higher education. The prior concept is Activity based cost. When it based on student learning activity at undergraduate program (S1, the researcher named this model as LABC. ABC model is developed in higher education and set by directorate general of Higher Indonesian in calculating cost unification. For higher education. But unfortunately, the problem rose that teacher education institution in adopting and implementing cost unification(UKT/BKT) still received small amount and insufficient than by public university. Meanwhile learning portion for learning practices and theory in this institution used more money than public universities with learning ratio 70:30. For practices and theory due to this institution developed vocational model. The problem is how department or study program in every cluster both UPI and UM as a representative of teacher education with smaller money will able to adopt and implement LABC model effectively suitable with student cost they received and reached high productivity index. Actually, there is a gap between actual and expected result by every cluster with fund they received. On the other hand, department or study program face the barrier in implementing LABC due to university still using money budget and implement LABC inconsistently. The impact is not only tri dharma unreached the highly level, but also productivity index is low specifically for research and writing academic journal.

Paper Citation

in Harvard Style

Abubakar A. (2017). The Effectiveness of Learning Activity Based Costing (LABC) in Teacher Education Institution Based on Science Cluster in Cost Unification Context.In 1st International Conference on Educational Sciences - Volume 2: ICES, ISBN 978-989-758-314-8, pages 358-361. DOI: 10.5220/0007050509070910

in Bibtex Style

@conference{ices17,
author={Abubakar Abubakar},
title={The Effectiveness of Learning Activity Based Costing (LABC) in Teacher Education Institution Based on Science Cluster in Cost Unification Context},
booktitle={1st International Conference on Educational Sciences - Volume 2: ICES,},
year={2017},
pages={358-361},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007050509070910},
isbn={978-989-758-314-8},
}

in EndNote Style

TY - CONF

JO - 1st International Conference on Educational Sciences - Volume 2: ICES,
TI - The Effectiveness of Learning Activity Based Costing (LABC) in Teacher Education Institution Based on Science Cluster in Cost Unification Context
SN - 978-989-758-314-8
AU - Abubakar A.
PY - 2017
SP - 358
EP - 361
DO - 10.5220/0007050509070910