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The business world is currently experiencing very rapid growth, both in manufacturing and services. One form of service business is educational institutions. Educational institutions that are common in society are schools. Schools must be able to provide good-quality facilities so as to produce quality human resources for the next generation.. This research aims to purpose of this research is to calculate the tuition fees of Parlaungan Islamic Middle School.. The research method used is  A qualitative method, descriptive analysis describes the method of determining the SPP rates of Parlaungan Islamic Middle School, which has been applied in the school so far using the Activity Based Costing (ABC) method..  From the results of observations that have been made, it can be seen that in determining the SPP rate, the basis for calculation is the Salary of Teachers and Employees.  The results of this study indicate that the calculation of the SPP rate of SMP Islam Parlaungan has used the Activity Costing (ABC) method, but in determining the rate results, the school rounds down. This is to make the cost allocation more efficient. The SPP rate determined by the school management is IDR 65,000, but based on calculations using the Activity Based Costing (ABC) method, the SPP rate is IDR 65,909 (rounded up) to IDR 66,000. This causes undercost.

This study aims to determine the effect of motivation, cost of education and length of education on the interest of accounting students to take Accounting Professional Education (PPAk). This research method is a quantitative method. Data analysis used multiple regression analysis which was calculated using the IMB SPSS 26 program. The hypothesis test used was a simultaneous test (F test), partial test (t test), and test of the coefficient of determination (R2 test). The population in this study were 132 active semester VIII students of the accounting study program at Nusa Nipa Maumere University. The results of this study indicate, based on the results of the F test simultaneously the variables of motivation, tuition fees and length of education have a significant effect on the interest of accounting students to take PPAk. However, based on the t test, only motivation has an influence and is significant on the interest of accounting students to take PPAk with a tcount > ttable (6.342 > 2.000) and a significant value of 0.000 <0.05. while the cost of education and length of education did not affect the interest of accounting students to take PPAk with tcount < ttable (0.881 < 2.000) and tcount < ttable (1.169 < 2.000).

This study aims to determine the effect of tuition fees, promotions, facilities, infrastructure, and also reputation on student decision-making in choosing the Islamic Economics study program, at the Faculty of Economics and Business (FEB) Diponegoro University, Semarang. This study uses a quantitative approach. The variables used in this study are tuition fees, promotions, facilities, and infrastructure, reputation, decision-making. The method used in this study was by taking questionnaire data which was distributed to active students of the Islamic Economics study program at Diponegoro University. The population used in this study is the number of active students in 2019, 2020, 2021, and 2022 which total 615 students. The samples taken were 97 students using the proportional random sampling technique. This study used multiple linear regression which was processed using the Statistical Package for Social Science (SPSS) version 26. The results showed that the infrastructure and reputation variables influenced student decision-making in choosing a study program, but the tuition and promotion variables did not affect student decisions in choosing the Islamic Economics study program, Faculty of Economics and Business (FEB) Diponegoro University Semarang.

It is very necessary to enlighten all elements of Muhammadiyah's business charity management to make and apply the values ​​of the life guidelines of Muhammadiyah citizens in every policy and activity in the association without exception. The purpose of this study is to interpret the values ​​of Islamic life guidelines for Muhammadiyah residents in the STIE Muhammadiyah Palopo budgeting system. The researcher will use the Islamic life guidelines for Muhammadiyah residents as a researcher's perspective in observing the activities of the budgeting system at STIE Muhammadiyah Palopo whether the values ​​of these guidelines are used as one of the considerations in the operation of the budgeting system at STIE Muhammadiyah Palopo in accordance with the expectations of Muhammadiyah's vision. This study found that the budget as a form of welfare is not only valued in nominal terms in the form of rupiah earned, but welfare is when people who work at Muhammadiyah always feel sufficient and grateful for the sustenance that Allah SWT has given. As a Muhammadiyah citizen, working in a Muhammadiyah business charity is a comfort in itself and believes that the sincerity they do will be a welfare for them in the hereafter. With their sincerity in working in the charity business of Muhammadiyah, they get rewards from Allah SWT such as unexpected sustenance and blessings in the income they get. STIE Muhammadiyah Palopo provides convenience, relief, and assistance in paying tuition fees for students. STIE Muhammadiyah Palopo provides facilities and assistance to students as a form of social care and appreciation for cadres, namely the Lazismu Scholarship, Incidental Assistance, Relief for Brothers, and the free SPP Alumni of SMA/SMK Muhammadiyah Palopo