ANALISIS BIAYA SATUAN PADA MATA PELAJARAN TEKNIK PENGELASAN BUSUR MANUAL DI SMK

    Dheajeng Fitri Yani, - (2022) ANALISIS BIAYA SATUAN PADA MATA PELAJARAN TEKNIK PENGELASAN BUSUR MANUAL DI SMK. S1 thesis, Universitas Pendidikan Indonesia.

    Abstract

    ABSTRAK Tujuan penelitian adalah untuk mengetahui: (1) besarnya biaya satuan yang saat ini dianggarkan untuk setiap siswa dari pihak SMK untuk mata pelajaran Teknik Pengelasan Busur Manual, dan (2) besarnya biaya satuan yang seharusnya dianggarkan untuk setiap siswa pada pelaksanaan proses pembelajaran mata pelajaran Teknik Pengelasan Busur Manual agar memenuhi tuntutan kebutuhan standar kompetensi. Perhitungan biaya satuan yang digunakan adalah metode Learning Activity Based Costing (LABC). Penelitian ini dilakukan pada kelas XI dan XII kompetensi keahlian teknik pengelasan di SMK Negeri 2 Bandung pada tahun ajaran 2020/2021. Hasil penelitian menunjukan bahwa biaya satuan yang saat ini dianggarkan untuk setiap siswa dari pihak SMK untuk mata pelajaran Teknik Pengelasan Busur Manual adalah Rp.1.061.990. Adapun biaya satuan yang seharusnya dianggarkan untuk setiap siswa pada pelaksanaan proses pembelajaran mata pelajaran Teknik Pengelasan Busur Manual agar memenuhi tuntutan kebutuhan standar kompetensi mata pelajaran adalah Rp 1.928.154. ABSTRACT The research objectives are to determine: (1) the unit cost currently budgeted for each student from the vocational high school for the Shielded Metal Arc Welding (SMAW) subject, and (2) the unit cost that should be budgeted for each student in the implementation of the SMAW learning process in order to receive the needs of subject competency standards. The unit cost calculation used is the Learning Activity Based Costing (LABC) method. This research was conducted in class XI and XII of welding engineering competence at SMK Negeri 2 Bandung in the 2020/2021 academic year. The results of the study indicate that the unit cost currently budgeted for each student from the the vocational high school for SMAW subject is Rp. 1,061,990 and the unit cost that should be budgeted for each student in the implementation of the SMAW learning process in order to receive the needs of subject competency standards is Rp. 1,928,154.

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    Official URL: http://repository.upi.edu
    Item Type: Thesis (S1)
    Uncontrolled Keywords: Biaya Satuan, Standar Kompetensi, Learning Activity Based Costing, Teknik Pengelasan Busur Manual
    Subjects: L Education > L Education (General)
    T Technology > TJ Mechanical engineering and machinery
    Divisions: Fakultas Pendidikan Teknik dan Industri > Jurusan Pendidikan Teknik Mesin > Program Studi Pendidikan Teknik Mesin
    Depositing User: Dheajeng Fitri Yani
    Date Deposited: 20 May 2022 02:22
    Last Modified: 20 May 2022 02:22
    URI: http://repository.upi.edu/id/eprint/72180

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