ABSTRACT
Vocational education plays a strategic role in the creation of a skilled workforce who is ready to enter the world of work. In order to achieve the standard competency level, the proportion of practice is required to be 60% and large financing is required. During the Covid-19 pandemic there were many changes in the world of education, PBM had to be done online or online, children's education costs were not fulfilled due to layoffs, the economy slumped and had an impact on entrepreneurship and the influence of student personal costs. The cost of education has changed a lot. A study of changes in financing is needed for planning learning in covid conditions and demands for changes in learning patterns in the 4.0 era. The design used in this research is an explanatory mixed method research, quantitative data is taken together with qualitative data collection. The independent variable is the influence of the pandemic, the dependent variable is the cost of education (education budget and student personal costs). Online survey using googleform. The sample of level II and III students who have been exposed to face-to-face and online learning is 143 students. The education budget & costs are presented with the percentage of reduction and increase. Individual operational costs before and during the pandemic were used the Mann Whitney test at 95% confidence level. The recurrent cost budget that is used to finance the operational activities of PBM for D3 Nutrition Study Program for one budget year, with the predicate BLU should have financial management flexibility, so that student advice to provide tuition fee relief, complete facilities (campus wifi, practical equipment, air conditioning class), providing adequate quotas and spending for practical purposes as well as sufficient costs for student activities can be facilitated. All budget items decreased during the epidemic, except for the cost of providing goods and services for competency and IT compliance. The results of the survey on individual personal costs showed that the significance of all items in question, parents' income, living costs and transport costs decreased before and during the pandemic, while Quota and refreshing costs / personal needs increased on average. A deeper study is needed on the education budget and changes in individual operational costs during the Covid-19 pandemic and facing the challenges ahead in the 4.0 era.Copyright © 2020 Ubiquity Press. All rights reserved.