Layanan journal yang disediakan oleh Perpustakaan Universitas Gunadarma
| Judul Artikel | : | COST MODELLING FOR E-LEARNING IMPLEMENTATION IN HIGHER EDUCATION WITH FUZZY ACTIVITY BASED COSTING |
|---|---|---|
| Judul Terbitan | : | GEMATIKA Jurnal Manajemen Informatika |
| ISSN | : | 14112094 |
| Bahasa | : | IND |
| Tempat Terbit | : | Surabaya |
| Tahun | : | 0000 |
| Volume | : | Vol. 11 Issue 1 0000 |
| Penerbit | : | Bagian Penelitian dan Pengembangan STMIK |
| Frekuensi Penerbitan | : | |
| Penulis | : | Sholiq , Apol Pribadi S , Achmad Nasir Aigadri |
| Abstraksi | : | This study presents a model of costing framework for the e-Iearning implementation by inte- grating the value chain, analysis, activity based costing, and fuzzy logic to Fuzzy Activity Based Costing (FABC). This method will be very useful in: (i) in the emerging economic era marked by rapid economic growth and global environmental uncertainty (ii) the limitations of historical accounting information. With the model can be known to the e-Iearning implementation costs per cost object that uses the e-Iearning, namely: (i) the cost per student, (ii) the cost per course, and (iii) the cost per Semester Credit System. The results obtained by the cost of implementation of e-Iearning in College XYZ per cost object is: (1) the cost per student ofRp 209,52 1.7 (2) The cost per course ofRp 8,333,250 (3) the cost per semester credit system ofRp 69.840.57. Research output is the estimation model of costing that can be used as a reference for non- college or college institutions to conduct financial feasibility studies prior to implementing the e-Iearning. |
| Kata Kunci | : | FABC; cost modeling; e-learning |
| Lokasi | : | P11 |
| Terakreditasi | : | belum |