ACTIVITY BASED COSTING (ABC) SEBAGAI PENDEKATAN BARU UNTUK MENGHITUNG ANALISIS STANDAR BELANJA (ASB) DALAM PENYUSUNAN ANGGARAN PENDAPATAN BELANJA DAERAH (APBD)
ABSTRACT: The system covers
all areas of financial accounting activities related to the budget. Therefore,
all transactions in the local government should be an adequate bookkeeping
system as a supporter of regional financial accountability, until the published
financial statements. Standard analysis of expenditures / costs originated from
the direction of public policy and government budgets are then developed in the
strategy and priority development programs and activities that have defined the
local government. Furthermore, Standard Analysis Expenditure (ASB) is a
standard or guideline that is used to analyze the reasonableness of the
workload or cost of any program or activity conducted in a budget year.
Assessment of the ASB budget includes two things: fairness, reasonableness of
workload and cost. One approach that can be used to assess the reasonableness
of the standard expenditure analysis is Activity Based Costing (ABC). Activity
Based Costing (ABC) is the pricing of goods or the cost of the activity based budget.
This means that a trigger activity costs (cost drivers) in the approach to
Activity Based Costing (ABC's). Approach Activity Based Costing (ABC) is a
technique for quantitatively measuring costs and performance of an activity
(the cost and performance of activities) and the allocation of resources and
costs, whether by operation and by administrative personnel. It is expected
that using Activity Based Costing (ABC) in determining the standard analysis of
expenditure will be prepared budget revenues and government spending (budget)
in an efficient and effective.
Keywords: Standard Analysis
Expenditure (ASB), Activity Based Costing
(ABC) and Local Expenditures Budget (Budget)
Penulis: Sri Fadilah
Kode Jurnal: jpakuntansidd090056
