Analysis of Local Government Financial Budgeting with Standard Spending Analysis (Study Case Kubu Raya Regency APBD Year 2018)

Resky Andika Yuswanto

Abstract


 

The purpose of this study is to determine the preparation of the Shopping Standards Analysis (ASB) to achieve Performance Based Budgeting which has become mandated in the law adopted in Kubu Raya Regency. The data used is secondary data in the form of a Budget Implementation Document (DPA) from 36 Regional Government Unit (SKPD) Kubu Raya Regency. Data is a sample of general activities held in 2018. Data is processed with several analytical tools, namely the regression method, benchmark and fairness assessment of spending. The concept of Activity Based Costing is used to determine fixed costs and variable costs combined with regression analysis. Statistics Description is used to determine averages, lower and upper limits. The result of data processing is the compilation of 23 types of ASB with the formulation Y = a + bx or Total Expenditures = Fixed Expenditure + Variable Expenditures x Spending Drivers. SKPD in Kubu Raya Regency is possible to implement ASB to achieve more effective and efficient budgeting.

 

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