Cost Analysis in Indonesia Open University Post Graduate Program

The aim of this study is to find out student cost spending in distance learning program due to financing plan in Open University post graduate program. Cost spending is related to unit cost term which is consists of fixed cost, variable cost, and opportunity cost. To analyze the cost spending we use the location of Distance Learning Unit Office Service as location approach i. e island based. The population of this study are all of students of Open University Post Graduate Program (OUPGP) and using sample size as 107 students by using proportional random sampling. This research using descriptive method with quantitative approach and apply SPSS software to crosstabs analyze. Based on the results of the study with 7 island as a sample. Expenses remain for distance learning post graduate program are relatively equal, the highest costs incurred students to pay tuition, while the lowest cost incurred to pay the initial registration in1stsemester. While the costs associated with opportunity cost, students do not feel deprived of the opportunity due to lectures conducted online and face-to-face on Saturday-Sunday. For crosstabs analysis results, showed that OUPGP location based on the island, mileage, as well as students majoring in program taken effect on fixed costs, but those three things (OUPGP) location on the island, mileage, and majors that taken by the student do not affect the variable costs.