Proceedings of the 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019)

Fairness Analysis of the Technical Guidance Budget Activity, Socialization, and Training Using Activity Based Costing Approach: Empirical Study at the District Office in West Pasaman Regency

Authors
Halkadri Fitra, Henri Agustin, Erly Mulyani
Corresponding Author
Halkadri Fitra
Available Online 10 March 2020.
DOI
10.2991/aebmr.k.200305.065How to use a DOI?
Keywords
expenditure, cost driver, fair, standard
Abstract

This study aims to look at the reasonableness of the expenditure budget for technical guidance, outreach and training activities carried out by 11 sub-district offices in West Pasaman Regency in 2017-2018 using an activity based costing approach. The number of research objects was 24 activities, which were analyzed by descriptive quantitative analysis methods. Subsequent research data were analyzed using linear regression analysis based on 1 cost driver that is person day. The results showed that the budget for 24 activities of technical guidance, outreach and training were still in the reasonable category, because they were below the maximum limit and above the minimum threshold of the analysis of the established expenditure standards. Based on these results, West Pasaman Regency is advised to remain consistent in carrying out a reasonable budget of activities, by promoting economic, efficient and effective principles. For further research, it is expected to expand this budgetary reasonableness research by using multiple regression analysis with more than one cost driver.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
10 March 2020
ISBN
978-94-6252-921-2
ISSN
2352-5428
DOI
10.2991/aebmr.k.200305.065How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Halkadri Fitra
AU  - Henri Agustin
AU  - Erly Mulyani
PY  - 2020
DA  - 2020/03/10
TI  - Fairness Analysis of the Technical Guidance Budget Activity, Socialization, and Training Using Activity Based Costing Approach: Empirical Study at the District Office in West Pasaman Regency
BT  - Proceedings of the 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019)
PB  - Atlantis Press
SP  - 167
EP  - 176
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200305.065
DO  - 10.2991/aebmr.k.200305.065
ID  - Fitra2020
ER  -