Korelasi biaya pendidikan dan prestasi ujian nasional :: Studi kasus pada SMA Negeri di Kabupaten Magelang

ASNAWI, Budi, Irwan Taufiq R., SE., M.Bus

2008 | Tesis | S2 Magister Akuntansi

Hasil penelitian Supriyadi (2006), menunjukkan adanya hubungan yang signifikan antara biaya pendidikan (jumlah total RAPBS = Rencana Anggaran Pendapatan dan Belanja Sekolah) dengan nilai ebtanas murni (NEM), korelasinya sebesar 0,45 (dengan sampel seratus SMU Negeri di lima provinsi). Di pihak lain hasil penelitian Riesanti (2005) menemukan korelasi sebesar 0,80 (dengan sampel lima SMU Negeri di satu propinsi). Bila dihitung belanja per siswa, Riesanti menemukan korelasi negatif sebesar 0,59. Adanya perbedaan tersebut menarik untuk diteliti bagaimana korelasi biaya pendidikan dengan prestasi ujian nasional SMA Negeri di Kabupaten Magelang. Permasalahan penelitian ini adalah adakah korelasi biaya pendidikan dengan prestasi ujian nasional pada SMA Negeri Kabupaten Magelang? Untuk menjawab permasalahan tersebut diadakan penelitian eksplanatori. Data biaya pendidikan menurut alokasinya merupakan data sekunder yang dikumpulkan dari dalam RAPBS. Data biaya pendidikan menurut realisasinya merupakan data primer yang dikumpulkan dengan menggunakan angket. Data prestasi ujian nasional merupakan data sekunder yang dikumpulkan melalui Laporan Hasil Rayon Ujian Nasional SMA, data tersebut ada pada arsip Dinas Pendidikan Kabupaten Magelang. Data diolah dengan analisis deskriptif dan korelasi menggunakan program SPSS 15.0 For Windows. Hasil analisa menunjukkan bahwa antara biaya pendidikan (hanya menghitung biaya investasi dan biaya operasi, tanpa biaya personal) dengan prestasi ujian nasional ada korelasi positif. Bila biaya pendidikan ditinjau dari alokasinya (RAPBS), maka korelasi biaya pendidikan per sekolah dengan prestasi ujian nasional adalah sebesar 0,693 (signifikan pada taraf 0,05); korelasi biaya pendidikan per rombongan belajar dengan prestasi ujian nasional adalah sebesar 0,439; sedangkan korelasi biaya pendidikan per siswa dengan prestasi ujian nasional adalah sebesar 0,05. Bila biaya pendidikan ditinjau dari realisasi belanjanya, maka korelasi biaya pendidikan per sekolah dengan prestasi ujian nasional adalah sebesar 0,716 (signifikan pada taraf 0,05); korelasi biaya pendidikan per rombongan belajar dengan prestasi ujian nasional adalah sebesar 0,613; sedangkan korelasi biaya pendidikan per siswa dengan prestasi ujian nasional adalah sebesar 0,289. Biaya pendidikan digunakan untuk menyelenggarakan kegiatan-kegiatan dalam rangka proses belajar siswa di sekolah yang sebagian besar dilakukan secara klasikal atau massal, bukan individual. Oleh karena itu prestasi ujian nasional lebih kuat berkorelasi dengan total biaya pendidikan dari pada biaya pendidikan perorangan.

Surpriyadi (2006) mentioned that there is a significant correlation between educational costs (the total of RAPBS, School Income and Expenditure Budget Plan) and national final examination results (NEM) with correlation point of 0.45 (100 senior high school in 5 Provinces as the samples). In addition, Riesanti (2005) found 0.80 correlation point (with samples of 5 state senior high schools in one province). In regard with student expenditure per student, Riesanti found negative correlation 0.59. This interesting difference triggers an interest to study how the correlation between the educational costs and the national examination achievement at state senior high school in Magelang District. The problem of this study is whether there is or not a correlation between the educational costs and the national examination achievements at state senior high schools in Magelang District. To know the real condition to this problem, explanatory study was conducted. The data on educational costs and their allocations were secondary data gathered from RAPBS. The data on educational costs in terms of their realization comprised the primary data collected using questionnaires. Meanwhile, the data on national examination achievement constituted secondary data gathered there the Result Reports of Senior High School National Examination. These data are archives of Educational Department of Magelang District. The data were analyzed using descriptive and correlation analyses in SPSS program 15.0 for windows. The findings show that there is a positive correlation between the educational costs (investment and operational costs excluding personal costs) with the national examination achievements. If the educational costs were studied in terms of their allocation, the correlation between the educational costs per – school and the national educational achievement was 0.693 (with significant level 0.05); the correlation between the educational cost per study group and the national examination achievement was 0.439; whereas, the correlation between the educational cost per student and the national examination achievement was 0.05. If the educational costs were analyzed in light of their budget realizations, the correlation between the educational costs per school and the national examination achievement was 0.716 (with significant level 0.05); the correlation between the educational costs per - study group and the national examination achievement was 0.613; and the correlation between the educational costs per student and the national examination achievement was 0.289. The educational costs were allocated to run the programs in the frame of students’ learning process in the schools that mostly were carried out classically not individually. Therefore, the national examination achievements are correlated stronger with the total of educational costs than with the individual educational costs.

Kata Kunci : Biaya pendidikan,Prestasi ujian nasional,Educational Cost,National Examination Achievement