MENGUKUR KINERJA PENDIDIKAN DASAR DAN MENENGAH MENGGUNAKAN ANALISIS COST EFFECTIVENESS

Saftiana, Yulia (2010) MENGUKUR KINERJA PENDIDIKAN DASAR DAN MENENGAH MENGGUNAKAN ANALISIS COST EFFECTIVENESS. Jurnal Penelitian dan Pengembangan Akuntansi, 4 (2). pp. 121-137. ISSN 1978-4392

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      Abstract

      The purpose of this article is to measure and discuss an effective and efficiency learning process of primary school,junior and senior high school, and to link it to the its target which is an effective and an efficient learning process. Cost Effectiveness concept is used to measure an effective and efficient learning process. Cost Effectiveness concept can be measured by Attrition Cost Index ratio and Cost per Achievement. Ideal attrition cost index ratio explains a condition where no student fails to achieve the target, and the cycle time is same as ideal cycle time. Whenever the attrition cost index ratio is more than 1,it means that the learning process is not cost effective,it consumes more time and cost than ideal cycle time and cycle cost

      Item Type: Article
      Uncontrolled Keywords: Cycle effectiveness,unit cost,cycle time,ideal cycle time,Attrition Cost Index Ratio
      Subjects: H Social Sciences > H Social Sciences (General)
      H Social Sciences > HC Economic History and Conditions
      L Education > L Education (General)
      Divisions: Faculty of Economics > Department of Accounting
      Depositing User: S.E,M.Si,Ak Yulia Saftiana
      Date Deposited: 05 Aug 2013 23:23
      Last Modified: 05 Aug 2013 23:23
      URI: http://eprints.unsri.ac.id/id/eprint/2509

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