Financial analysis of Atma Jaya Catholic University of Indonesia, Jakarta 1974-1978

• Main Author: Thio, Bernadette Sian Lie
• Format: text
• Language: English
• Published: Animo Repository 1979
• Subjects: Atma Jaya Catholic University of Indonesia, Education > Finance, Education > Costs; Educational Administration and Supervision
• Online Access: https://animorepository.dlsu.edu.ph/etd_masteral/683
• Institution: De La Salle University

This study made made use of the historical-analytical method of research. Sources of data used in the study were the Atma Jaya Student Profiles 1974 to 1978 and the Atma Jaya Annual Financial Reports 1974 to 1978. The analysis and interpretations of the data were based on the Cost Estimation of 1974-1978. Study findings were: 1. The allocated revenue of the seven degree programs generally increases every year from 1974 - 1978. 2. The expenses of the programs also increases generally from from 1974-1978. 3. In 1974 all programs incurred deficit, in 1975 and 1976 only Economics gained excess, in 1977 and 1978 Economics, English and Technology gained excess, the rest showed deficit all the time. 4. The average revenue per student per year was generally increasing from 1974-1978. 5. The average cost per student per year was also increasing from 1974-1978. Based on the findings, conclusions drawn were: 1. Some program costs in Atma Jaya University were greater than their income derived from the allocated revenue. 2. There was an apparent deficiency in the allocation of expenditure for some programs, where contribution margin shows much greater than allocated revenue. 3. There were some great differences in the cost of programs of more or less similar disciplines, like that of social science, pedagogy, law, economics. 4. There were also great imbalances in the average revenue of the different degree programs of similar disciplines. 5. Program managers were not given limitation of maximizing the use of the program's allocated revenue.