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<http://eprints.uny.ac.id/id/eprint/31467> <http://purl.org/ontology/bibo/abstract> "Penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif. Penelitian ini mempunyai tujuan untuk mengetahui Biaya Satuan (unit cost) Pendidikan per peserta didik di Fakultas Ekonomi Universitas Negeri Yogyakarta tahun ajaran 2014/2015. Penelitian dekriptif dalam penelitian ini untuk menganalisis dan menginterprestasi makna yang terkandung di dalam data hasil dokumentasi dan wawancara yang telah dikumpulkan. Pendekatan kuantitatif dalam penelitian ini digunakan untuk menjelaskan perhitungan nominal angka biaya satuan (unit cost) pendidikan per peserta didik menggunakan metode Activity Based Costing.\r\nMetode pengumpulan data yang digunakan dalam penelitian ini adalah wawancara dan dokumentasi. Metode analisis data yang digunakan adalah metode Activity Based Costing. Metode ini digunakan dalam perhitungan Biaya Satuan (uit cost) Pendidikan per peserta didik di Fakultas Ekonomi Universitas Negeri Yogyakarta.\r\nBerdasarkan hasil penelitian, hasil perhitungan Biaya Satuan (Unit cost) Pendidikan per peserta didik di Fakultas Ekonomi Universitas Negeri Yogyakarta dalam penyelenggaraan pendidikan dengan menggunakan metode Activity Based Costing menunjukkan Total Biaya Langsung sebesar Rp3.121.563.280,00 dan Total Biaya Tidak Langsung sebesar Rp5.572.067.868,00. Total Biaya Produk adalah sebesar Rp8.695.098.870,00. Dari data tersebut didapatkan Biaya Satuan (Unit cost) Pendidikan per peserta didik di Fakultas Ekonomi Universitas Negeri Yogyakarta dalam penyelenggaraan pendidikan sebesar Rp4.087.964,00. Hasil tersebut didapatkan dari Total Biaya Produk Rp8.695.098.870,00 dibagi dengan jumlah mahasiswa aktif jenjang S1 di Fakultas Ekonomi Universitas Negeri Yoyakarta yaitu 2.127 mahasiswa."^^<http://www.w3.org/2001/XMLSchema#string> .
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