Cost efficiency in open and distance higher education: a resource-based view of tuition cost formation
DOI:
https://doi.org/10.47065/imj.v6i2.591Keywords:
Cost efficiency, Cost structure, Open and distance higher education, Resource-based view, Tuition feeAbstract
This study examines the cost structure of open and distance higher education (ODHE), explains cost-efficiency mechanisms through the Resource-Based View (RBV), and identifies implications for a cost-based tuition floor. A mixed-method approach with an explanatory sequential design was applied to the Management Study Program at Universitas Terbuka. Quantitative evidence was drawn from e-budgeting records, curriculum data, and institutional documents, while qualitative evidence was obtained from interviews with three key informants and observation. The analysis shows an annual cost of IDR 3,164,600 per student, comprising 62.42% direct costs and 37.58% indirect costs. On a credit-based basis, actual semester cost was IDR 2,500,000 for Non-SIPAS and IDR 3,000,000 for SIPAS, respectively 82.96% and 79.54% below the government BKT benchmark of IDR 14,667,000. RBV interpretation indicates that reusable learning materials, a nationwide tutor network, shared digital infrastructure, accumulated organizational experience, and large student scale create cost advantages through reuse, resource sharing, and fixed-cost spreading. However, student headcount remains the primary driver for several shared costs, creating a risk of imprecise allocation. The study therefore recommends more detailed costing, including activity-based costing for shared resources, and resource optimization that is validated against service-quality indicators before tuition decisions are made. These findings position cost efficiency as an institutional capability rather than a simple reduction in expenditure.
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