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

摘要

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.