Modeling Expenditure Standard Analysis to Assess the Reasonableness of Expenditure Budgets in Local Government Using Linear Regression

Research on Analysis of Expenditure Standards (AES) is intended to create standards or guidelines used to analyze the reasonableness of the workload or costs of each activity to be carried out by a local government offices (SKPD:Satuan Kerja Perangkat Daerah) in one fiscal year within the Tasikmalaya City Government. This AES encourages SKPDs to be more selective in allocating budgets and avoid overlapping activities. For the Local Government Budget Team (TAPD:Tim Anggaran Pemerintah Daerah)), the AES will make it easier to evaluate the budget that has been proposed by each SKPD. In conducting this research, the author uses the perspective of management accounting, cost accounting and statistical science. this research is descriptive research, in data analysis using the Activity Based Costing (ABC) and ) and Ordinary Least Square (OLS methods.