PENGEMBANGAN MODEL SISTEM AKUNTANSI BIAYA BERBASIS AKTIVITAS (ACTIVITY-BASED COSTING) PADA PERGURUAN TINGGI NEGERI

Abstract

This idea of research is based on the Road Map of Applied Research Plan of The Bandung State of Polytechnic, and also the Indonesian National Educational Planning (DIKTI) which has phase in directing that all the Universities and Colleges (Polytechnic) in Indonesia in several years next are encouraging to adopt Activity-Based Costing System in their Accounting System to efforts the Good Governance. As a part of Accounting Management, the ABC System has significant roles to Critical Success Factors (CSF) for POLBAN toward Badan Layanan Umum (BLU). Using the ABC system the organization could increase its efficiency and effectiveness related to the quality of Management Contriol (descision making) especially to the cost of activities.  This applied research addressed to creating methodology to making a prototype of the ABC conceptual and working model that will be used as companion to SAI (Sistem Akuntansi Instansi) that has been running at present. This research approached is a Case Study with the descriptive research method. Unit analyze of this research are BAKU, BAAK, Accounting Study Program, and also the Civil Engineering program study as samples.