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Journal : JURNAL ILMIAH GLOBAL EDUCATION

Implementation of Expenditure Standards Analysis (Case Study on The Regional Government of Tolitoli Regency, Central Sulawesi Province) Fadila, Nurul; Masdar, Rahma; Kamase, Haryono Pasang; Paranoan, Selmita; Masrudin, Masrudin; Gunarsa, Arif
Jurnal Ilmiah Global Education Vol. 7 No. 1 (2026): JURNAL ILMIAH GLOBAL EDUCATION
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v7i1.4735

Abstract

This study aims to analyze the reasonableness of costs for performance report preparation programs in each Regional Government Organization (OPD) of Tolitoli Regency. The approach used is descriptive quantitative, with secondary data in the form of the 2024 Tolitoli Regency Regional Government Work Plan (RKPD) document. Data analysis was carried out using simple linear regression with the help of SPSS software. The results show that the regression equation obtained is: Y =-22,780,831,863,267 + 3,665,682,455,393X, where X represents the number of performance report preparation activities/reports and the summary of OPD performance realization as a cost driver. Based on the estimation results, 3 OPDs are in the underfinancing category, 20 OPDs are in the overfinancing category, and 6 OPDs are in the reasonable cost category. These findings indicate that there is still an imbalance in the allocation of expenditure budgets in Tolitoli Regency. The implementation of ASB (Expenditure Standards Analysis) is expected to help the regional government to prepare a budget that is more effective, efficient, and on target, while also increasing transparency and accountability in the use of public funds.
Co-Authors Abda Abda Adnin, Falya Afifah, Nisah Afrina Januarista, Afrina Agung Pratama Ahmad Afandi Airlangga, Cut Sarha Ali Murtopo, Aang ALWIZAR ALWIZAR, ALWIZAR Anggela, Rabita Anggreni, Ni Gusti Ayu Annas, Firdaus Athallah, Muhammad Rafif Azmina, Nurul Badarudin, Wahyu Binti Non Shamdas, Gamar Cahyani, Dian Ayu Cale, Woolnough Dahlan, Maharani M. Dewi, Eva Eka Nur Fitriana, Desi Eni Amaliah Erwin Erwin Fahrur Rozi Fakhirah, Atikah Faradish, Rido Dian Fitri Susilowati, Fitri Free Dirga Dwatra Gunarsa, Arif Gunawan Hakim, Ahmad Faizul Harahap, Diana Suita Haryono Pasang Kamase Hayati, Nadiya A. Herawati, Teti Hidayat, Elin Hulawa, Djeprin E. Humolungo, Nurlela H. Indrawadi, Junaidi Irsan Irsan Juwita Meldasari Tebisi, Juwita Meldasari Kartika, Nur Alphia Kasman Kasman Kathryn, Morse Katrina Feby Lestari, Katrina Feby Krisdayanti, Krisdayanti Kurnia Sandra, Annysa Kusuma, Bayu Mitra A. LALA JELITA ANANDA Lilies Lilies Lismawati, Lismawati Lufti, Adnan M, Amril Maharani, Puan Marimbun Marimbun Maryamah, Siska Masrudin Masrudin, Masrudin Maulana, Moch Fajri Mawardi Siregar, Mawardi Mohamad Irfan, Mohamad Mohammad Jamhari Muhammad Hafiz Muhammad Irfan Muhammad Syahrul Ulum Mursito S. Bialangi Mustamin Mustamin Naeklan Simbolon Nimatulloh, Abdul Aziz Noviana, Umi Novianti Novianti Nur Ilman, Eprian Nurkholis Nurkholis nurul khotimah Nusman, Ariwinarti Padilah, Salwa Pertiwi, Ian Purnama, Tetti Eka Putri Handayani Qurani, Nurul Rahma Masdar Rahmanelli Rahmanelli Resti, Nindi Sulvina Mai Riana Sahrani Rifaid, Rifaid Rizki Akbar, Danu Rizqa, Rachma Fatihatul Roifah, Tri Nadhirotur Sanjaya, Komang Saptaningsih Sumarmi, Saptaningsih Sa’diyah, Kholifatus Selmita Paranoan Septiyani, Rani Siagian, Gunaria Silalahi, Mastiur Verawaty Sintiawati, Ni Wayan Siregar, Evy I. Siti Komariah Sjaf, Muhammad Fadhil Afif Azhar sobri, ahmad Sofhiatul Aliyah, Hida Sudiari, Ni Made Dwi Survani, Rifki Syach, Alauddin Sepanjang Syahvini, Salsabila Nasywa Syaiful Anwar Syawaluddin, Ahmad Triyuniarti, Hanny Urbaningrum, Vidya Walili, Marzelina Winda Winda Windarsih, Yulia Wuri Nugrahini, Asadila Pratama Yuana, Anik Gita Yudha, Yusuf H. Yuni Lestari, Triana Yusnanik Bakhtiar Yustira, Vira Zain, Ahmad Muzakky Zuhra Zuhra Zulfi Amaliah, Ratu