Permasalahan yang diangkat dalam penulisan penelitian ini adalah bagaimana pola konsumsi biaya pendidikan dan non pendidikan mahasiswa universitas borneo tarakan yang kos. tujuan dari penelitian ini adalah untuk mengetahui bagaimanakah pola konsumsi untuk biaya pendidikan dan non pendidikan mahasiswa universitas borneo tarakan yang kos. alat analisis yang digunakan adalah tingkat kecenderungan konsumsi marjinal atau marginal propensity to consume (mpc) yang disederhanakan dalam bentuk linier sederhana. hasil penelitian menunjukkan bahwa jumlah pendapatan perbulan dari 100 responden adalah rp. 145.900.000, pengeluaran konsumsi pendidikan rp.30.885.000, dan konsumsi non pendidikan rp. 65.355.000. konsumsi pendidikan rata-rata mahasiswa kos universitas borneo tarakan sebesar rp. 308.850, dan konsumsi non pendidikan rata-rata mahasiswa kos universitas borneo tarakan sebesar rp. 653.550, dan pendapatan/uang saku rata-rata mahasiswa universitas borneo tarakan rp. 1.459.000. dari hasil penelitian diperoleh kecenderungan menambah konsumsi pendidikan mpc atau marginal propensity to consume mahasiswa universitas borneo tarakan sebesar 0,12 dan konsumsi non pendidikan mpc atau marginal propensity to consume sebesar 0,28

The problem which appointed in this written research is how the cost of the consumption patterns of education and non-education of the students as the boarding students at borneo university of tarakan. the purpose of this study was to determine how the consumption patterns for the cost of the education and noneducation of the students as the boarding students at borneo university of tarakan. the analysis instruments that used was the level of the marginal propensity to consume (mpc) which was simplified in a simple linear form. the result showed that the amount of monthly income of 100 respondents was rp .145.900.000, education consumption expenditure was rp. 30.885.000, and the consumption of non-educational was rp .65.355.000. the consumption average of education boarding students in borneo university of tarakan was rp 308.850, and non-consumption average of education boarding students in borneo university of tarakan was rp. 653.550, and the average of the revenue/pocket money of students at the borneo university of tarakan was rp. 1.459.000. the result showed a tendency to increase the consumption of mpc education or the marginal propensity to consume of students at the borneo university of tarakan was 0,12 and the consumption of non-education’s mpc or the marginal propensity to consume was 0,28.