Spending Standard Analysis Model in Budget Fairness (an Empirical Study on Wajo Regency)

DOI

10.2991/icame-18.2019.45How to use a DOI?

Keywords

Spending Standard Analysis, Budgeting, Linear Regression.

Abstract

This study aims to create a Spending Analysis Standard (ASB) model following the policy by Wajo Regency’s government officials. This analysis is an instrument used for assessing the fairness of workloads and costs incurred for government-organized activities. Data was obtained from the 2017 Budget Implementation List (DPA), 2017 Budget Realization Data from all Regional Work Units (SKPD) and Standard Unit Price Data. We found that the ASB model to be Rp 4.291.406,670 + (Rp 251.829,414 × Total Days × Total Participants). The average, maximum, and minimum expenses for these activities were Rp 12.620.574, Rp 30.432.350, and Rp 0, respectively.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Rasyidah Nadir
AU  - Andi Khaerul Nasruddin
AU  - Sabri Wahab
PY  - 2019/08
DA  - 2019/08
TI  - Spending Standard Analysis Model in Budget Fairness (an Empirical Study on Wajo Regency)
BT  - Proceedings of the 3rd International Conference on Accounting, Management and Economics 2018 (ICAME 2018)
PB  - Atlantis Press
SP  - 410
EP  - 418
SN  - 2352-5428
UR  - https://doi.org/10.2991/icame-18.2019.45
DO  - 10.2991/icame-18.2019.45
ID  - Nadir2019/08
ER  -