PENERAPAN ANALISIS STANDAR BELANJA BAGI PENGAWAS INTERNAL PEMERINTAH DAERAH

  • Maylen P. Kambuaya UNCEN
  • Hastutie Noor Andriati UNCEN
Keywords: spending standard analysis model, internal supervision officer, local goverment

Abstract

Training "PREPARATION OF SPENDING STANDARD ANALYSIS MODEL (ASB) IN WAROPEN
DISTRICT", which aims to know the fairness of financial budget and determine the model of
analysis of spending standards that meet the fairness of education and training activities in the
Waropen District Device Organization. The method used in this study is by approaching the cost
performance of activities (ABC) and simple regression approach. While the data used is secondary
data, in the form of existing activities of local government in the current year (in the form of Draft
Budget Work or Budget Implementation Document - Regional Work Equipment Unit) and also
secondary data in the form of unit price standards.
Proposed budgets that do not comply with the ASB will be analyzed or revised according to the
established standards. The draft APBD is prepared based on the results of an assessment of the
proposed budget of SKPD which is prepared based on ASB. For local governments, the Analysis of
Spending Standards is expected to hold effective and efficient budget management and
accountability of local governments that will later materialize good governance. Based on the
explanation above, it appears that the existence of a standard analysis of shopping is a must.
Without the analysis of spending standards, the APBD proposed by each SKPD will tend not to
comply with the budget standards. As a result, the preparation of performance-based budgets that
are expected to be able to improve the performance, efficiency, effectiveness, and accountability of
local governments.

Published
2021-01-15