THE COST EFFICIENCY, COST EFFECTIVENESS AND BENEFIT COST RATIO OF THE COMPUTER BASED NATIONAL EXAMINATION

• Main Author: Zaveri, Chirag
• Format: Final Project
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/41767
• Institution: Institut Teknologi Bandung

The government efforts to improve the quality of education, especially at the secondary level, must be accompanied by efficiency in the use of the budget. The Computer-Based National Examination (UNBK) program, which is efficient in the use of the budget will benefit the government, because the government can allocate their budget for other expenditure items. Efficiency is something interesting to look at further, simply because activities that have a higher level of efficiency will almost certainly produce a more optimal output. Achieving a high level of efficiency in this particular program means providing opportunities for other programs from the central government to be implemented well. With that in mind, this study will comprehensively examine the Paper and Pencil National Examination (UNKP) program which has recently morphed into a UNBK program and see whether the new program is either more efficient or possibly even less efficient. This research uses descriptive case study method and uses secondary data in the form of UNKP and UNBK budget realization reports. The data period taken is for 5 (five) years, spanning from 2015-2019. The analysis technique uses ratio analysis, differential analysis, and regression analysis. The output of this study will include the level of budget efficiency between UNKP and UNBK, which the results show that the UNBK is more cost efficient compared to the UNKP program. The research also includes the result of the cost effectiveness where the cost effectiveness of the UNBK program is nearly at 100% and lastly the research will include the results for the benefit-cost ratio of the UNBK, which is all over 1 since it was first implemented in 2015.