Spending Standard Analysis Model for Budget Rationalization at XYZ University

DOI

10.2991/aebmr.k.211124.054How to use a DOI?

Keywords

Spending standard analysis; Budgeting; Linear regression

Abstract

This study aims to create a Spending Standard Analysis (SSA) model as the budget rationalization policy for XYZ University. Data was obtained from Business Budget Plan (BBP) data from Faculty, Study Program, units, and sub-units of XYZ University in Fiscal Year 2019. The formulation model using linear regression analysis. The result showed five model for Spending Standard Analysis, which are for operating activities, Basic Study Skill/Student Orientations/Matrikulasi Activities, Public Lecture Activities, National Seminar Activities and Workshop/Technical Guidance Activities.

Copyright

© 2021 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Sarinah Joyce Margaret Rafael
AU  - Moni Wehelmina Muskanan
AU  - Sarlin Paleina Nawa Pau
AU  - Maria Prudensia Lena Muga
PY  - 2021
DA  - 2021/11/25
TI  - Spending Standard Analysis Model for Budget Rationalization at XYZ University
BT  - Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)
PB  - Atlantis Press
SP  - 377
EP  - 383
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211124.054
DO  - 10.2991/aebmr.k.211124.054
ID  - Rafael2021
ER  -