Spending Standard Analysis Model for Budget Rationalization at XYZ University

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/Martikulasi Activities,