MODELLING ANALISIS STANDAR BELANJA TERHADAP KEBIJAKAN PIMPINAN DAERAH (STUDI EMPIRIS PADA PEMERINTAH KABUPATEN WAJO)

This study aims to compile a model of Expenditure Analysis Standard (ASB) due to the policy of regional leaders in the local government of Wajo district. Expenditure Analysis Standard is an instrument for assessing the fairness of workload and costs for an activity organized by the local government. The data used in this study are secondary data sourced from the 2017 Budget Implementation List (DPA), 2017 Budget Realization Data from all SKPDs to the local government, and Price Unit Standard Data based on Regional Regulations (Perda). Data analysis method uses Expenditure Analysis Standard with linear regression model approach. The ASB model is carried out through three stages of preparation, namely the data collection stage, the activity equalization stage, and the model building stage. The research method was carried out by using two approaches namely library research (library research) and field research (field research). The results showed that the ASB model for the preparation of reports without spending honorarium was Rp. 985,770,649 + (Rp. 316,929.96 x number of documents x number of people). As for the average amount of expenditure, maximum expenditure and minimum expenditure for this activity is Rp12.620.594, Rp 30.432.350, and Rp 0,-.