STRATEGI PENGUATAN KEMANDIRIAN BLUD-SMK MELALUI PENDAMPINGAN PENYUSUNAN RANCANGAN PERATURAN GUBERNUR MENGENAI TARIF PRODUK SMKN DI SUMATERA BARAT

Sanda Patrisia Komalasari; Rayna Kartika; Silmi Silmi; Fitriyeni Oktavia

doi:10.25077/bina.v7i2.593

Sanda Patrisia Komalasari Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Andalas
Rayna Kartika Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Andalas, Padang
Silmi Silmi Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Andalas, Padang
Fitriyeni Oktavia Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Andalas, Padang

DOI: https://doi.org/10.25077/bina.v7i2.593

Keywords: West Sumatra Vocational School, Price, Draft Governor's Regulations

Abstract

This service activity aims to increase financial independence and provide clear tariff standards for the Regional Public Service Agency (BLUD) of State Vocational High Schools (SMKN) in West Sumatra in setting tariffs for the products they produce. To create standardization, the government needs to set tariff rules for products provided by SMKs. Academic involvement is necessary for tariff determination according to applicable calculation rules. To create standardization, the government needs to set tariff rules for products provided by SMKs. Academic involvement is necessary for tariff determination according to applicable calculation rules. The method of this service activity is in the form of a mentoring workshop for 43 representatives of SMKN in West Sumatra. The West Sumatra Education Service held this activity at the ZHM Padang Hotel. In this activity, the Andalas University Accounting Lecturer was trusted as a resource person who accompanied and prepared the tariff calculation formula that SMKN will use in West Sumatra. The activity was carried out over two days, 7-8 November 2023. During the activity, the team from Andalas University guided the activity participants to calculate the rates for several products they had produced. Before the workshop, the team held an online meeting with participants to determine the data that needed to be prepared for calculating tariffs. The output of this activity is an attached formula and example of calculating tariffs for SMKN Regional Public Service Agency (BLUD) products, which are connected to the West Sumatra Governor's Regulation.

Downloads

Download data is not yet available.

References

Charles, C., & Hansen, D. R. (2008). An evaluation of activity-based costing and functional-based costing: A game-theoretic approach. International Journal of Production Economics.

Drury, C. (2000). Management and Cost Accounting. London: Thomson Learning Business Press.

Farm, A. (2020). Pricing in practice in consumer markets. Journal of Post Keynesian Economics, 43(1), 61-75.

Guilding, C., Drury, C., & Tayles, M. (2005). An empirical investigation of the importance of cost-plus pricing. Managerial Auditing Journal, 20(2), 125-137.

Hasanah, A. U., & Saleh, S. A. (2021). Analisis perhitungan harga pokok produksi menggunakan activity-based costing system dalam menentukan harga jual (Studi kasus pada CV Utama – Cimahi). Indonesian Accounting Literacy Journal, 2(1), 119-131.

Horngren, C. T., Datar, S. M., & Rajan, M. V. (2020). Cost Accounting: A Managerial Emphasis. England: Pearson Education Limited.

Jeyaraj, S. S. (2015). Activity based costing vs volume based costing: Relevance and applicability. The International Journal of Management, 4(2), 39-46.

Kementerian Keuangan Republik Indonesia. (2022). Peraturan Menteri Keuangan Republik Indonesia Nomor 202/PMK.05/2022 tentang Perubahan Atas Peraturan Menteri Keuangan Nomor 129/PMK.05/2020 Tentang Pedoman Pengelolaan Badan Layanan Umum. Jakarta: Kementerian Keuangan Republik Indonesia.

Komalasari, S., Zai, C., Fahlevi, R., Firdasari, Y., Anjani, H., Silmi, S., & Oktavia, F. (2023). Sosialisasi Implementasi ABSS (Asian Business Software Solution) Accounting v.27 di SMAN 4 Padang. Warta Pengabdian Andalas, 30(4), 771-779.

Kotler, P., & Armstrong, G. (2018). Principles of Marketing: Global Edition (17th ed.). London: Pearson Education.

Oktavia, F., Sari, S., Albar, B., & Amsal, A. (2023). Pelatihan Pengendalian Internal pada Siklus Penjualan dan Dasar Pencatatan Akuntansi pada BUMDes Mitra Mandiri. Warta Pengabdian Andalas, 30(3), 504-511.

Pemerintah Republik Indonesia. (2010). Peraturan Pemerintah Republik Indonesia Nomor 17 Tahun 2010 Tentang Pengelolaan dan Penyelenggaraan Pendidikan. Jakarta: Pemerintah Republik Indonesia.

Putri, R. E., Suhairi., & Syofriyeni, N. (2020). Evaluasi tarif pelayanan badan layanan umum dengan metode unit cost pada Universitas Islam Negeri Imam Bonjol Padang. Jurnal Ilmiah Universitas Batanghari Jambi, 20(3), 1093-1103.

Rayburn, L. G. (1999). Akuntansi Biaya: Dengan Menggunakan Pendekatan Manajemen Biaya. Jakarta: Erlangga.

Republik Indonesia. (2014). Undang-Undang Republik Indonesia Nomor 23 Tahun 2014 tentang Pemerintah Daerah. Jakarta: Republik Indonesia.
Riwayadi. (2017). Akuntansi Biaya: Pendekatan Tradisional dan Kontemporer. Jakarta: Salemba Empat.

USAID. (2021). Economic Growth and Education. U.S. Agency for International Development.

ERIC. (2021). Strategy for Improving the Effectiveness of Management Vocational School-Based Enterprise in Indonesia. International Journal of Education and Practice.

Warren, C. S., Reeve, J. M., & Duchac, J. (2014). Accounting. Canada: Nelson Education, Ltd.