Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)

Spending Standard Analysis Model for Budget Rationalization at XYZ University

Authors
Sarinah Joyce Margaret Rafael1, *, Moni Wehelmina Muskanan1, Sarlin Paleina Nawa Pau1, Maria Prudensia Lena Muga1
1Department of Social Science Education, Nusa Cendana University, Kupang, Indonesia
*Corresponding author. Email: joyce.rafael@staf.undana.ac.id
Corresponding Author
Sarinah Joyce Margaret Rafael
Available Online 25 November 2021.
DOI
10.2991/aebmr.k.211124.054How to use a DOI?
Keywords
Spending standard analysis; Budgeting; Linear regression
Abstract

This study aims to create a Spending Standard Analysis (SSA) model as the budget rationalization policy for XYZ University. Data was obtained from Business Budget Plan (BBP) data from Faculty, Study Program, units, and sub-units of XYZ University in Fiscal Year 2019. The formulation model using linear regression analysis. The result showed five model for Spending Standard Analysis, which are for operating activities, Basic Study Skill/Student Orientations/Matrikulasi Activities, Public Lecture Activities, National Seminar Activities and Workshop/Technical Guidance Activities.

Copyright
© 2021 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
25 November 2021
ISBN
10.2991/aebmr.k.211124.054
ISSN
2352-5428
DOI
10.2991/aebmr.k.211124.054How to use a DOI?
Copyright
© 2021 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Sarinah Joyce Margaret Rafael
AU  - Moni Wehelmina Muskanan
AU  - Sarlin Paleina Nawa Pau
AU  - Maria Prudensia Lena Muga
PY  - 2021
DA  - 2021/11/25
TI  - Spending Standard Analysis Model for Budget Rationalization at XYZ University
BT  - Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)
PB  - Atlantis Press
SP  - 377
EP  - 383
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211124.054
DO  - 10.2991/aebmr.k.211124.054
ID  - Rafael2021
ER  -