Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI)
Vol 5 No 2 (2023): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI)

Development of Cost Structure Standard Policy

mahfudin mahfudin (Direktorat Jenderal Anggaran)



Article Info

Publish Date
30 Nov 2023

Abstract

Official travel activities are the main element in internal audit activities. Currently, variations in the composition of official travel costs for internal audit activities in similar areas are very diverse. The aim of this study is to provide an overview of the policy for standardizing the composition of official travel expenditure in internal audits with similar object coverage. The research method used is a descriptive statistics method. The value of internal audit SSB recommended from this research results for the composition of internal audit official travel is 80% (offline method) and 60% (hybrid method) of the output budget. This figure is intended as the percentage of official travel that is sufficient (effective and efficient) based on the results of the internal audit output benchmarking.

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Journal Info

Abbrev

akurasi

Publisher

Subject

Economics, Econometrics & Finance

Description

The more effective and efficient management of state finances is a demand in the life of the nation today. Budgeting and costing is one of the most important parts of managing state finances. As the implementation of upstream state financial management functions, the quality of budgeting largely ...