Penerapan Analisis Standar Belanja Bagi Pengawas Internal Pemerintah Daerah

Abstract

Training "PREPARATION OF SPENDING STANDARD ANALYSIS MODEL (ASB) IN WAROPENDISTRICT", which aims to know the fairness of financial budget and determine the model ofanalysis of spending standards that meet the fairness of education and training activities in theWaropen District Device Organization. The method used in this study is by approaching the costperformance of activities (ABC) and simple regression approach. While the data used is secondarydata, in the form of existing activities of local government in the current year (in the form of DraftBudget Work or Budget Implementation Document - Regional Work Equipment Unit) and alsosecondary data in the form of unit price standards.Proposed budgets that do not comply with the ASB will be analyzed or revised according to theestablished standards. The draft APBD is prepared based on the results of an assessment of theproposed budget of SKPD which is prepared based on ASB. For local governments, the Analysis ofSpending Standards is expected to hold effective and efficient budget management andaccountability of local governments that will later materialize good governance. Based on theexplanation 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 tocomply with the budget standards. As a result, the preparation of performance-based budgets thatare expected to be able to improve the performance, efficiency, effectiveness, and accountability oflocal governments.