scholarly journals An Application of Activity Based Costing in Higher Learning Institution: A Local Case Study

2007 ◽  
Vol 2 (2) ◽  
pp. 75 ◽  
Author(s):  
Anbalagan Krishnan
Keyword(s):  
Higher Learning ◽  
Activity Based Costing ◽  
Local Case

A Case Study on the Un-Used Capacity Assessment Using Time Driven Activity Based Costing for Magnetic Components

2020 ◽  
Vol 6 (1) ◽  
pp. 18-39
Author(s):  
Areena Zaini ◽  
Haryantie Kamil ◽  
Mohd Yazid Abu
Keyword(s):  
Historical Data ◽  
Manufacturing Sector ◽  
Type I ◽  
Activity Based Costing ◽  
Cost Rate ◽  
Continuous Innovation ◽  
Magnetic Components ◽  
Alignment Process ◽  
Capacity Cost

The Electrical & Electronic (E&E) company is one of Malaysia’s leading industries that has 24.5% in manufacturing sector production. With a continuous innovation of E&E company, the current costing being used is hardly to access the complete activities with variations required for each workstation to measure the un-used capacity in term of resources and cost. The objective of this work is to develop a new costing structure using time-driven activity-based costing (TDABC) at . This data collection was obtained at E&E company located at Kuantan, Pahang that focusing on magnetic component. The historical data was considered in 2018. TDABC is used to measure the un-used capacity by constructing the time equation and capacity cost rate. This work found three conditions of un-used capacity. Type I is pessimistic situation whereby according to winding toroid core, the un-used capacity of time and cost are -14820 hours and -MYR2.60 respectively. It means the system must sacrifice the time and cost more than actual apportionment. Type II is most likely situation whereby according to assembly process, the un-used capacity of time and cost are 7400 hours and MYR201575.45 respectively. It means the system minimize the time and cost which close to fully utilize from the actual apportionment. Type III is optimistic situation whereby according to alignment process, the un-used capacity of time and cost are 4120 hours and MYR289217.15 respectively. It means the system used small amount of cost and time from the actual apportionment.

scholarly journals Penerapan Biaya Pendidikan Berbasis Activity-Based Costing dalam Meningkatkan Mutu Pendidikan di Perguruan Tinggi: Studi Kasus di Universitas Pendidikan Indonesia

2017 ◽  
Vol 2 (1) ◽  
pp. 19-32
Author(s):  
Nanang Fattah ◽  
Budhi Pamungkas Gautama
Keyword(s):  
Focus Group ◽  
Focus Group Discussion ◽  
Financial Management ◽  
Group Discussion ◽  
Learning Activity ◽  
Quality Of Education ◽  
Ministry Of Education ◽  
Activity Based Costing

ABSTRAKSI: Sebagai LPTK (Lembaga Pendidikan Tenaga Kependidikan), UPI (Universitas Pendidikan Indonesia) perlu melakukan suatu kajian untuk merancang sistem pengelolaan keuangan perguruan tinggi berbasis aktivitas dengan metode ABC (Activity-Based Costing), yang diharapkan akan dapat mengukur secara lebih rinci aktivitas-aktivitas utama dan pendukung dalam penyelenggaraan pendidikan. Hasil penelitian menunjukan bahwa seluruh Fakultas yang ada di lingkungan UPI menyatakan kesiapan untuk menerapkan sistem ABC. Berdasarkan FGD (Focus Group Discussion), terdapat beberapa kendala yang dihadapi untuk menerapkan sistem ABC di UPI di Bandung, Jawa Barat, Indonesia. Secara keseluruhan diperoleh hasil bahwa sistem ABC dapat diterapkan di UPI selama ada niat dan kerjasama yang baik dari Kementerian Pendidikan dan pimpinan Universitas.KATA KUNCI: Biaya Pendidikan Berbasis Kegiatan; Uang Kuliah Tunggal; Mutu Pendidikan; Universitas Pendidikan Indonesia; Niat dan Kerjasama yang Baik. ABSTRACT: “The Implementation of Activity-Based Costing to Improve the Quality of Education in Higher Education Institutions: A Case Study of Indonesia University of Education”. As an institute of teacher training and education, UPI (Indonesia University of Education) needs to conduct a study on designing college financial management systems based on activity through the method of ABC (Activity-Based Costing), that is expected to be able to measure in more detail the main and supporting activities in the implementation of education. The results show that all Faculties at UPI declare their readiness to implement the ABC system. Based on the FGD (Focus Group Discussion), there are several problems in implementing ABC system at UPI in Bandung, West Java, Indonesia. Overall, the results show that ABC system can be applied in UPI as long as there is cooperation and good intention from the Ministry of Education and University leaders.KEY WORD: Learning Activity-Based Costing; Single Tuition; Quality of Education; Indonesia University of Education; Cooperation and Good Intentions.  About the Authors: Prof. Dr. Nanang Fattah dan Budhi Pamungkas Gautama, M.Sc. adalah Dosen di Program Studi Manajemen FPEB UPI (Fakultas Pendidikan Ekonomi dan Bisnis, Universitas Pendidikan Indonesia), Jalan Dr. Setiabudhi No.229 Bandung 40154, Jawa Barat, Indonesia. Untuk kepentingan akademik, penulis bisa dihubungi dengan alamat emel: [email protected] dan [email protected] to cite this article? Fattah, Nanang Budhi Pamungkas Gautama. (2017). “Penerapan Biaya Pendidikan Berbasis Activity-Based Costing dalam Meningkatkan Mutu Pendidikan di Perguruan Tinggi: Studi Kasus di Universitas Pendidikan Indonesia” in MIMBAR PENDIDIKAN: Jurnal Indonesia untuk Kajian Pendidikan, Vol.2(1) March, pp.19-32. Bandung, Indonesia: UPI [Indonesia University of Education] Press, ISSN 2527-3868 (print) and 2503-457X (online). Chronicle of the article: Accepted (April 13, 2016); Revised (October 20, 2016); and Published (March 30, 2017).

A Case Study of Translanguagingin Bilingual Teaching and Learning in Public Universities in Malaysia

2021 ◽  
Vol 12 (3) ◽  
pp. 381-389
Author(s):  
Zuraini Ramli Et.al
Keyword(s):  
Language Learning ◽  
Teaching And Learning ◽  
Public Universities ◽  
Higher Learning ◽  
Medium Of Instruction ◽  
Bilingual Teaching ◽  
Audio Recordings ◽  
Learning Institutions ◽  
Cross Language

This study aims to explore the cross-language learning, referred astranslanguaging in bilingual teaching and learning(T&L) at the level of higher learning institutions, through the analysis of case studies conducted at three Public Universities (UA) in Malaysia. This study uses a case study method involving three lecturers in three UAs in Malaysia. Data is derived from audio recordings of three lectures per lecturer, in-class observations, as well as interviews with lecturers and a group of students from each class.Alllecture recordings and interviews were transcribed and qualitatively analysed.This study shows that translanguaging occurs in all recorded T&L sessions.Translanguagingbecomes the practice for bothlecturers and students as it encourages students to be more interactive and responsive and to prepare students to join the broaderscientific community on an international level.This study is equally crucial for both partiessince the use of a language ​​other than the medium of instruction should be given space in T&L in public universities which uses English as the medium of instruction.

Engineering the Services of the Library through Mobile Technology

2018 ◽  
pp. 1117-1132
Author(s):  
Eunice Mtshali
Keyword(s):  
Mobile Technology ◽  
Academic Library ◽  
Case Study Research ◽  
Rapid Change ◽  
Higher Learning ◽  
Library Services ◽  
Study Research ◽  
Institutions Of Higher Learning ◽  
Fast Pace

Many universities are struggling to response the needs of its users. This is attributed to the rapid change in technological innovations. The growing interest on mobile technology in organisations is at a fast pace, particularly in institutions of higher learning. Mobile technology could be used in academic libraries to provide a better service to their clients or improve the service that they currently provide. Case study research was conducted at Capital University to understand the factors that could influence and impact the adoption of mobile technology in academic library services.

Cybersecurity

2020 ◽  
pp. 255-274
Author(s):  
Adel Ismail Al-Alawi ◽  
Arpita A. Mehrotra ◽  
Sara Abdulrahman Al-Bassam
Keyword(s):  
Qualitative Case Study ◽  
Research Data ◽  
Higher Learning ◽  
The Internet ◽  
Semistructured Interviews ◽  
Research Questions ◽  
Learning Institutions ◽  
The Way

The internet has revolutionized the way people communicate, how they manage their business, and even how they conduct their studies. Organizations can conduct meetings virtually and store all their data online. With this convenience, however, comes the risk of cybercrime (CC). Some of the world's most renowned organizations have found themselves having to incur huge recovery costs after falling prey to CC. Higher learning institutions' databases are increasingly falling victim to CCs, owing to the vast amounts of personal and research data they harbor. Despite this, the area of CCs in learning institutions remains understudied. This chapter seeks to identify how CC is manifested in such institutions and the specific cybersecurity measures that stakeholders could use to minimize their exposure to the same. The qualitative case study was designed to explore the research questions, and collected data through semistructured interviews. The findings showed hacking, phishing, and spoofing as the most common manifestations of cybercrime in higher learning institutions.

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