GOVERNANCE BASED ON COST ANALYSIS : UNIT COST ANALYSIS FOR VOCATIONAL SCHOOLS

Thl5 re5earch is encouraged by the desire to provide adequate theoretiul studies in establishing the
poKey the policy of providing financial 5upport for students to be able to follow education at various
levels of education (In Indonesian terms known as Bantuan O~raslonal Sekolah abbreviated 80S) e5peclally in vocational schools (In Indonesian tenns known as Sekolah Menengah Kejuruan abbreviated as SMK). The polky of providing BOS funds that have been implemented is to provide the same amount of funding for each student throughout Indonesia. According to the researchers,
the policy is not good because according to the researchers there are various characteristics that
should affect the amount of boss funds received by each student such as: economic capacity, cost standards for each region, and type of department. Based on the mentioned conducted research In two 5tages. The first stage has been completed by concluding that the variables of school tuition, school facilities, economic capacity of the community, and learning outcomes are interconnected with each other. These results conclude that the policy of providing BOS funds will be more
effective when considering the variables of related variables so that the amount given for each 5tudent Is not the same. It concludes that unit cost calculation5 are required to conduct the learning process for each student as a basis for e5tablishing education funding policies