PENYUSUNAN MODEL ASB DAN PERSEPSI TERHADAP IMPLEMENTASI ASB KEGIATAN PENYUSUNAN LAPORAN KEUANGAN SKPD PEMERINTAH DAERAH KABUPATEN SANGGAU
| Main Authors: | , Ch. Arie Pusfika, , Prof. Dr. Abdul Halim, M.B.A., Akt. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2011
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/90773/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=53080 |
Daftar Isi:
- This research aims to determine expense standard analysis model of arranging activities of the SKPD financial statements, to calculate and analyze all the needs for reasonable budget of activities so that can be known whether the related budget experiences underfinancing or overfinancing, to determine projections of expenditure allocation of activities for the next year, and analyze perception of TAPD and Parliament�s Budget of Sanggau Regency to the implementation of expense standard analysis model. The secondary data used is DPA-SKPD ( estimation execution documentregion ware work unit) in 2010-2011 period. The primary data was obtained through personal interviews with TAPD and Parliament�s Budgeting Agency in 2011 period. To achieve the research purpose, the data were analyzed in several stages with several analysis instrument. In establishing the initial value is used a simple regression analysis to determine the value of fixed expenditure and variables expenditure. The improvements phase of model was done using Monte Carlo simulations with MS Excel to obtain the average value and a reliable deviation standard. To determine the average value, upper and lower limits was used descriptive statistical analysis. To analyze the reasonableness of expenditure requirement was used the Comperative Budget Statement (CBS) approach. For technical adjustments to the next year was made with inflation estimation approach. The descriptive analysis was used to analyze perceptions of TAPD and Parliament�s Budgeting Agency to the local budgeting process and implementation of the expense standard analysis model. The expense standard analysis model of arranging activities of SKPD financial statements of Sanggau Regency is Y = Rp4.895.484 + Rp1.348.045 X. The control unit of variables expenditure i.e., the reporting period are multiplied by the weight of region ware work unit. R Squared or determination coefficient numbers is 0.492. From the results obtained 45.23 percent of underfinancing activities, 52.38 percent, of the overfinancing activities and 2.38 percent of ideal activities. This indicates that the budgeting process was done often have excess or shortage from the reasonable amount of budget, which can result in inefficiency budget. The local budgeting techniques, regulations, and the role of supervisor or examiner are important factors affecting not implemented the application of expense standard analysis. The TAPD parties agree with application of expense standard analysis as ome of budgeting instrument. The Parliament�s Budgeting Agency parties were most agree and expect the Local Government of Sanggau Regency immediately apply the expense standard analysis in the local budgeting process