Penghitungan Kos Edukasi Regional DIY = Estimating the Regional Cost of Education in Daerah Istimewa Yogyakarta

ABSTRACT When a baseline educational data is doubtful, a research on regional costing standard is becoming interesting recently. A costing is a key point to implement many educational reforms, so every interested parties need that information to make appropriate decisions. By doing this research, I seek an exploration of five common approaches on an estimation of educational cost. Each approach based on a different assumptions, data requirements, and philosophical set, but none of them is dominant among others. In this thesis, a searching of an appropriate method will be explored, so a research finding will be largely accepted and influenced on a regional educational policy. By choosing one of those approaches, the researcher can determine cost of education per student in public school at DIY. After that, education cost formula will be determined. Key words: educational cost, costing, educational reforms, accounting approach, cost formula