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All Journal Jurnal Ilmiah Universitas Batanghari Jambi J-MAS (Jurnal Manajemen dan Sains) Procuratio : Jurnal Ilmiah Manajemen JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Informatika Ekonomi Bisnis Jurnal Ipteks Terapan : research of applied science and education Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan
Putri Intan Permata Sari
Universitas Putra Indonesia YPTK Padang
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Kewajaran Pengalokasian Anggaran Berbasis Analisis Standar Belanja (ASB) pada Pemerintah Kota Padang Putri Intan Permata Sari; Dodi Suryadi
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 1 (March 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i1.791

Abstract

This research aims to analyze the fairness of expenditure in Coordination activities and Preparation of Performance Achievement Reports and Overview of SKPD Performance Realization using the Standard Expenditure Analysis (ASB) method in the Padang City Government for Fiscal Year 2022. Of the 43 SKPDs in the Padang City Government, only 19 SKPDs are can continue to be researched. The stages of preparing the ASB are by inputting data and grouping similar data, determining cost drivers, creating a regression equation, determining the average, upper limit and lower limit, and analyzing the reasonableness of the costs of the ASB model that has been prepared. As for the preparation of the ASB model using SPSS with the regression equation obtained is Y = Rp 7,116,556+86,035X, where Based on this equation, there are 5 underfinancing SKPDs, 6 overfinancing SKPDs, and 8 SKPDs that get fair value.
Co-Authors Agam Mei Yudha Agam Mei Yudha Agam Mei Yudha Berta Agus Petra Charli, Chintya Ones Deni saputra Deni Saputra Dodi Suryadi Ebi Abady Putri Fitri Yeni Fitri Yeni Frihapma Semita Ade Nelvia Nelvia olandari Mulyadi Rindy Citra Dewi SELFI HASTRIA NINGSIH Yamasitha Yosi Yulia Yulasmi