PENERAPAN ANALISIS STANDAR BELANJA ALOKASI BELANJA KEGIATAN BIMBINGAN ATAU PELATIHAN TEKNIS PADA PEMERINTAH PROVINSI GORONTALO
This study was conducted to decide a model of Standard Analysis of Expenses (ASB : Analisis Standar Belanja) to fulfill the normality of expensing budget in the guidance activity or technical training in the government of the province of Gorontalo, to calculate total budgets of the guidance activity...
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| Main Authors: | , |
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| Format: | Theses and Dissertations NonPeerReviewed |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2012
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| Subjects: | |
| Online Access: | https://repository.ugm.ac.id/97514/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=54315 |
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| Summary: | This study was conducted to decide a model of Standard Analysis of
Expenses (ASB : Analisis Standar Belanja) to fulfill the normality of expensing
budget in the guidance activity or technical training in the government of the
province of Gorontalo, to calculate total budgets of the guidance activity and
technical training according to the target of performance of 2010 based on ASB,
and to assess the normality of the budget of the guidance or technical training in
2010 based on ASB.
This study was implemented in the government of the province of
Gorontalo using the method of research conducted by two approaches: library
research and field research. The used data in this study was the secondary data,
that was the document of implementation of budget of work unit in provincial
equipment (DPA-SKPD : Dokumen Pelaksanaan Anggaran Satuan Kerja
Perangkat Daerah) issued by the government of the province of Gorontalo,
budgeting year of 2010.
The study results showed that the ASB model developed to estimate the
relationship total expenses and certain output or input ranges was good and has
completed a model of linearity so it could be used as a predictor to decide the
normality of expense in guidance activity or technical training in the government
of the province of Gorontalo. Whereas, the resulted ASB model of the guidance
activity or technical training was Y = 57.000.000 + 316.000X. The result of
analysis of the normality of expense in 21 guidance activities or technical training
showed that there were 13 activities experienced underfinancing and 8 activities
experienced overfinancing. These showed that the conducted process of budgeting
experienced oftenly surplus/minus of the normal expense number, so that it
caused inefficiency of budget. In order to be used in the next year, ASB model
needs to be customized, and by assumption of the inflation level in 2011 was 20
percent, it could be decided the fixed expense and the variable expense of the
budgeting year of 2011: (1) fixed expenses of Rp68.400.000,- and (2) variable
expenses of Rp379.000X (where X was expense control). |
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