Skenario Penentuan Subsidi Silang Pada Perencanaan Anggaran Universitas PGRI Adi Buana Surabaya
Abstract: PGRI Adi Buana
University (UNIPA) Surabaya has 6000 amount of students who these is in six
faculties. On the faculties there are some majors. Not all majors in demand by
student candidates, so there are majors which has a little students and there
are majors which has a many students. At this time the Faculty of Civil
Engineering and Planning has decreased amount of students for the last 5-year
period. Because the majority of the operating expenses from revenue students,
so if amount of students was decrease that have an impact on the amount of
income. On the faculty there is also an increase in expenses for the
organization of the education plan for each period that led to reports of
activity in the faculty experience minus. Based on the above issues, created a
scenario determination of cross subsidy in the budget planning based on
academic activities used in the analysis of the costs incurred by using
Stand-Alone Cost (SAC) and Average Incremental Cost (AIC) approaches. With
these models can be seen class variable costs, semivariabel costs, and fixed
costs as well as the allocation process. The resulting output is a the model
determination of cross subsidy in the budget planning of the Faculty of Civil
Engineering and Planning. With this the determination of cross subsidy
scenario, so can help the management to determine the sequence of processes
that are arranged in generating the value of cross-subsidies necessary to
balance the activity faculty report experiencing minus.
Penulis: Rizcha Rahmawati
Hayuningtyas, Arifin Puji Widodo, Mochammad Arifin
Kode Jurnal: jptkomputerdd130194
