Proceedings of the Sixth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2020)

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Analysis of the Fairness of Expenditure for Regional Apparatus Organizational Activities with an Activity Based Costing Approach

Authors
Halkadri Fitra, Henri Agustin, Erly Mulyani
Corresponding Author
Halkadri Fitra
Available Online 17 June 2021.
DOI
10.2991/aebmr.k.210616.005How to use a DOI?
Keywords
Expenditure, Cost driver, Fairness, Standard
Abstract

This study aims to determine the activity spending equation model and the fairness of the activity expenditure budget with an activity-based costing approach. The research object is the regional apparatus organization in West Pasaman Regency, West Sumatra Province with the research population being all activities budgeted by regional apparatus organizations in 2017 and 2018. The sample selection was carried out using purposive sampling technique so that 89 activities that met the criteria were obtained and then analyzed by the method descriptive quantitative using statistical formulas such as regression, standard deviation and minimum maximum limit. The results showed that: 1) the regression equation model for expenditure, namely Y = 125,273,030.72 + 229,410.61 X, and 2) activities that have a budget in the fair category of 93.26% and 6.74% are not fair. Based on these results it is suggested that the regional government of West Pasaman Regency remains consistent in evaluating the budget for activities to be implemented so that the expenditure budget is in the fair category, while for the expenditure budget that is not reasonable it is necessary to repair the activities of the next period.

Copyright
© 2021, 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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Volume Title
Proceedings of the Sixth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
17 June 2021
ISBN
10.2991/aebmr.k.210616.005
ISSN
2352-5428
DOI
10.2991/aebmr.k.210616.005How to use a DOI?
Copyright
© 2021, 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/).

Cite this article

risenwbib
TY  - CONF
AU  - Halkadri Fitra
AU  - Henri Agustin
AU  - Erly Mulyani
PY  - 2021
DA  - 2021/06/17
TI  - Analysis of the Fairness of Expenditure for Regional Apparatus Organizational Activities with an Activity Based Costing Approach
BT  - Proceedings of the Sixth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2020)
PB  - Atlantis Press
SP  - 26
EP  - 31
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210616.005
DO  - 10.2991/aebmr.k.210616.005
ID  - Fitra2021
ER  -