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All Journal E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal EMT KITA INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Ilmiah Sultan Agung
Siti Sumiati
Universitas Islam Sultan Agung
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Journal : INVEST : Jurnal Inovasi Bisnis dan Akuntansi

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Model Penyusunan Analisis Standar Belanja Kabupaten Kudus Dalam Menunjang Proses Perencanaan, Penganggaran, dan Pengawasan APBD Siti Sumiati; Hani Werdi Apriyanti; Khoirul Fuad
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 2 No. 2 (2021): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v2i2.158

Abstract

Local governments need to develop a Standard Expenditure Analysis (ASB) system as mandated in laws and regulations in order to create an effective and efficient budget. It is very important for local governments to provide clarity in determining the time unit and number of units used in activities so that there is uniformity so that the preparation of the Standard Expenditure Analysis is more precise. The basis for preparing the Standard Expenditure Analysis (ASB) should not only look at one year in order to obtain a better ASB model in predicting total expenditure. This study develops an ASB model that can be used by the Kudus Regency Government   Keywords :  Standard Expenditure Analysis, Budgeting, Kudus
Co-Authors Caroline Hani Werdi Apriyanti Hania Rosa Amalia Imam Hanafi Khoirul Fuad Muhammad Nana Trisolvena Sri Wahyuni Ratnasari