Analisis Penetapan Standar Biaya Pendidikan Pada SMA Negeri 2 Kuala Kabupaten Nagan Raya

: Determination of standard cost of education is a criterion for good measure the overall expenditure in the form of cash and non-cash as an expression of the sense of responsibility of all parties (the public, parents, and government) to the development of education in order to achieve educational goals efficiently and effectively. The purpose of this study was to determine the ability of the principal to establish the cost of education, including: (1) Preparation of the cost of education; (2) The use of the cost of education; and (3) Auditing the cost of education. This study used a qualitative approach with descriptive methods, techniques of data collection is done through interviews, observation, and documentation. Subjects were principal, treasurer and inspectorate Nagan Raya. The research found: (1) Preparation of educational costs through Plan Budget (RKA) and Draft Budget Shopping Opinions School (budgets) are discussed in a budget meeting in the DPRK; (2) The use of the cost of the education budget comes from the state budget, and the budget and other sources of educational expenses of parents, private, business, and alumni of the largest education budget priorities is to pay the salaries of teachers / employees, which is between 75-80% of the total budget, and the rest for non-teachers' salaries; and (3) the cost of education is an activity Auditing look carefully, investigate, study, examine and investigate the cost of education, including procedures for investigating its books, one truth in a case, the events that have been recorded, placed on their posting, as well as the receipt of cash flows and goods owned by a school organized by the government and society. It is expected that the inspectorate in order to direct and supervise the principal standard-setting the cost of education on the preparation, use, and effective auditing and efficiency so that the cost of education in school on target