Evaluasi pelaksanaan belanja modal pada Dinas Perindustrian dan Perdagangan Daerah Provinsi Sulawesi Utara
Capital expenditure is a government activity that is to add fixed assets with a useful life of more than one fiscal year. Presidential Regulation Number 16 Year 2018 serves as a guideline for each agency as implementing capital expenditure activities. This study aims to evaluate whether the implemen...
Main Authors: | , , |
---|---|
Format: | Article |
Language: | English |
Published: |
Prodi Pendidikan Profesi Akuntansi, Fakultas Ekonomi dan Bisnis
2020-01-01
|
Series: | Indonesia Accounting Journal |
Subjects: | |
Online Access: | https://ejournal.unsrat.ac.id/index.php/iaj/article/view/27289 |
id |
doaj-b12175e4944f4a43b8de8a4f03fff5a8 |
---|---|
record_format |
Article |
spelling |
doaj-b12175e4944f4a43b8de8a4f03fff5a82020-11-25T02:06:04ZengProdi Pendidikan Profesi Akuntansi, Fakultas Ekonomi dan BisnisIndonesia Accounting Journal2686-66172686-66092020-01-0121232910.32400/iaj.2728927066Evaluasi pelaksanaan belanja modal pada Dinas Perindustrian dan Perdagangan Daerah Provinsi Sulawesi UtaraDaiyana Natalia Balo0Hendrik Manossoh1Jessy D. L Warongan2Sam Ratulangi UnivesitySam Ratulangi UniversitySam Ratulangi UniversityCapital expenditure is a government activity that is to add fixed assets with a useful life of more than one fiscal year. Presidential Regulation Number 16 Year 2018 serves as a guideline for each agency as implementing capital expenditure activities. This study aims to evaluate whether the implementation of capital expenditure at the North Sulawesi Provincial Industry and Trade Office is in accordance with regulations. The method used in this research is descriptive analysis method. The results showed that the implementation of capital expenditure at the North Sulawesi Provincial Industry and Trade Office was in accordance with Presidential Regulation No. 16 of 2018 as a standard for implementing capital expenditure and was well planned.https://ejournal.unsrat.ac.id/index.php/iaj/article/view/27289capital expenditureexpenditureaccountinggovernment |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Daiyana Natalia Balo Hendrik Manossoh Jessy D. L Warongan |
spellingShingle |
Daiyana Natalia Balo Hendrik Manossoh Jessy D. L Warongan Evaluasi pelaksanaan belanja modal pada Dinas Perindustrian dan Perdagangan Daerah Provinsi Sulawesi Utara Indonesia Accounting Journal capital expenditure expenditure accounting government |
author_facet |
Daiyana Natalia Balo Hendrik Manossoh Jessy D. L Warongan |
author_sort |
Daiyana Natalia Balo |
title |
Evaluasi pelaksanaan belanja modal pada Dinas Perindustrian dan Perdagangan Daerah Provinsi Sulawesi Utara |
title_short |
Evaluasi pelaksanaan belanja modal pada Dinas Perindustrian dan Perdagangan Daerah Provinsi Sulawesi Utara |
title_full |
Evaluasi pelaksanaan belanja modal pada Dinas Perindustrian dan Perdagangan Daerah Provinsi Sulawesi Utara |
title_fullStr |
Evaluasi pelaksanaan belanja modal pada Dinas Perindustrian dan Perdagangan Daerah Provinsi Sulawesi Utara |
title_full_unstemmed |
Evaluasi pelaksanaan belanja modal pada Dinas Perindustrian dan Perdagangan Daerah Provinsi Sulawesi Utara |
title_sort |
evaluasi pelaksanaan belanja modal pada dinas perindustrian dan perdagangan daerah provinsi sulawesi utara |
publisher |
Prodi Pendidikan Profesi Akuntansi, Fakultas Ekonomi dan Bisnis |
series |
Indonesia Accounting Journal |
issn |
2686-6617 2686-6609 |
publishDate |
2020-01-01 |
description |
Capital expenditure is a government activity that is to add fixed assets with a useful life of more than one fiscal year. Presidential Regulation Number 16 Year 2018 serves as a guideline for each agency as implementing capital expenditure activities. This study aims to evaluate whether the implementation of capital expenditure at the North Sulawesi Provincial Industry and Trade Office is in accordance with regulations. The method used in this research is descriptive analysis method. The results showed that the implementation of capital expenditure at the North Sulawesi Provincial Industry and Trade Office was in accordance with Presidential Regulation No. 16 of 2018 as a standard for implementing capital expenditure and was well planned. |
topic |
capital expenditure expenditure accounting government |
url |
https://ejournal.unsrat.ac.id/index.php/iaj/article/view/27289 |
work_keys_str_mv |
AT daiyananataliabalo evaluasipelaksanaanbelanjamodalpadadinasperindustriandanperdagangandaerahprovinsisulawesiutara AT hendrikmanossoh evaluasipelaksanaanbelanjamodalpadadinasperindustriandanperdagangandaerahprovinsisulawesiutara AT jessydlwarongan evaluasipelaksanaanbelanjamodalpadadinasperindustriandanperdagangandaerahprovinsisulawesiutara |
_version_ |
1724935368710553600 |