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Proses penyusunan analisis standar belanja Kabupaten XYZ dan penilaian kewajaran anggaran pendapatan dan belanja daerah Kabupaten XYZ tahun 2012
The focus of this study is to explain about the steps in making Expenditure Standard Analysis (ESA) of Kabupaten XYZ and how to use it to test the Kabupaten XYZ?s 2012 Expenditure. The ESA of Kabupaten XYZ made using student?s t distribution method with the data from Penjabaran Perubahan Angaran Pendapatan dan Belanja Daerah Kabupaten XYZ in the year 2008-2011. The steps of making ESA consist of collecting data, group classification, inputing data, and processing the data. The fairness test of Kabupaten XYZ?s 2012 expenditure have been done by picking one activity from each ESA group as a sample. As the result, only 2 out of 11 sample that can be said ?fair?, while the other 9 are ?unfair. The expenditures that are unfair can be caused by several reason, for example the changing of the output, the increasing number of expenditure objects, or an ineficiency in the making of the expenditure.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 8073 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia 2013 |
|---|---|
| Edisi | - |
| Subjek | Budgeting Public expenditures Regional income Expenditures standard analysis |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xii, 94 p. ; 30 cm. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |