Ni'mah, Binti Ulfatun (2026) ANALISIS PENGENDALIAN ANGGARAN SEKOLAH BERBASIS PENDEKATAN BREAK EVEN POINT UNTUK MEMINIMALISIR DEFISIT OPERASIONAL. S1 thesis, Universitas PGRI Madiun.
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Abstract
This research is motivated by the risk of operational deficits and monthly liquidity problems at MTs Bodronoyo Jiwan Madiun due to fluctuations in student tuition payment patterns and differences in the timing of BOS fund disbursements. This problem is exacerbated by a conventional budget control system without accurate cost structure mapping. This study aims to describe the mechanism for identifying fixed and variable costs, analyze the impact of tuition fluctuations on cash flow, and formulate a Break Even Point (BEP) formula as a preventive control tool. The research method used descriptive qualitative methods. Data were collected through triangulation (in-depth interviews, observations, and documentation of the school's operational budget (RKAM)/cash reports). Data analysis employed an interactive model encompassing data collection, reduction, presentation, and conclusion drawing. The results showed that the madrasah's fixed costs were Rp10,000,000/month and its variable costs were Rp4,000,000/month. With a combined real income of Rp32,250,000/month, the contribution margin was Rp483,000 per student. Based on the Break-Even Point (BEP) formula, the operational break-even point is at 21 students per class. This figure serves as a safe threshold and managerial compass for madrasa principals to control variable costs preventively to avoid cash deficits due to late tuition payments. Keywords: School Budget Control, Break-Even Point (BEP), Operational Deficit, Fixed Costs, Variable Costs.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | School Budget Control, Break-Even Point (BEP), Operational Deficit, Fixed Costs, Variable Costs. |
| Subjects: | A Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | NI'MAH ULFATUN BINTI |
| Date Deposited: | 19 Oct 2026 04:53 |
| Last Modified: | 19 Oct 2026 04:53 |
| URI: | http://eprint.unipma.ac.id/id/eprint/10466 |
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