KEMUNGKINAN PENERAPAN ANALISIS STANDAR BELANJA (ASB) PADA PENGANGGARAN KABUPATEN ACEH TIMUR TAHUN 2012
| Main Authors: | , Cut Danila Helwani, , Prof. Dr. Abdul Halim, MBA. Akt., |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2013
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/118902/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=58880 |
Daftar Isi:
- The purpose of this research was to determine the probability of expense standard analysis (ASB) on the budgeting of East Aceh. The data was secondary data from Dokumen Pelaksanaan Anggaran � Satuan Kerja perangkat Daerah (DPA-SKPD) the government of East Aceh 2012. The data was anylized in some analysis tools. First, scatter plot methode, then high-low methode, and last least square methode to know the regression analysis in order to find out fixed cost dan variable cost score. To determine the average amount, the top and the bottom limit of the expense, descriptive statistic analysis was used, conducted by calculating the average amount and the standard deviation. As for the analysis of the expense property, Comperative Budget Statement (CBS) was the preferred approach. Furthemore, the adjustmentof the upcoming year�s expense was conducted with the inflation estimasion. The formulation model of the expense standard analysis for social activities and trainings is Y = Rp 58.655.463,- + Rp 100.160,- X. Y is the total expense from the social events and trainings and X is the expense controller, which is the number of daily participants of the events held by the SKPD in one financial budgeting year. This is obvious from the overfinancing calculation found in three of five districts of East Aceh which implemented overfinacing. It mean that East Aceh could have possibly implemented expense standard analysis formulation model to make the financial management more efficient, as it is known that this expense dtandard analysis is one of the important instruments for performance-based financial planning, which should have been used in drafting the financial plan.