Evaluasi tahapan akuntansi belanja pemeliharaan gedung pada Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Minahasa Selatan
DOI:
https://doi.org/10.58784/rapi.158Keywords:
accounting stages, building maintenance, government assetsAbstract
It is important to allocate adequate maintenance spending to maintain the condition of government assets so that they continue to function well. Every year the budget allocation has become commonplace for every SKPD. However, sometimes the allocated budget results in excess funds and is not maximized with other priority spending. The aim of this research is to determine the stages of accounting for building maintenance expenditures at the South Minahasa Regency Regional Financial and Asset Management Agency. The type of research used in this research is qualitative. The data collection methods used were interviews and documentation studies. This research was carried out at the South Minahasa Regency Regional Financial and Asset Management Agency. The results of this research show that the South Minahasa Regency Regional Financial and Asset Management Agency carries out the accounting stages for building maintenance expenditure based on Permendagri 77 of 2020.
Downloads
References
Arifin, M. A. (2017). Standar akuntansi pemerintah dalam mewujudkan good goverment governance. Jurnal Media Wahana Ekonomika, 13(4), 61-68. https://doi.org/10.31851/jmwe.v13i4.2705
Brillianto, D. K., & Nugroho, R. (2019). Pengaruh nilai aset tetap dan belanja modal dalam alokasi belanja pemeliharaan badan pendidikan dan pelatihan keuangan. Jurnal Badan Pendidikan dan Pelatihan Keuangan, 12(2), 92-101. https://doi.org/10.48108/jurnalbppk.v12i2.370
Fikki, A. (2021). Pengaruh pendapatan asli daerah (PAD) dan dana perimbangan terhadap belanja pemeliharaan pada anggaran pemerintah daerah. Journal of Islamic Accounting Research, 3(2), 140-160. https://doi.org/10.52490/jiscan.v3i2.28
Halim, A. (2008). Akuntansi keuangan daerah. Jakarta: Salemba Empat.
Lestari, P. A. (2021). Intermediate accounting akuntansi keuangan menengah. Klaten: Lakeisha
Mawikere, L., & Neyland, J. (2021). Analisis perencanaan kebutuhan barang milik daerah di Dinas Pariwisatan Kota Tomohon. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 9(1), 34-45. https://doi.org/10.35794/emba.v9i1.31719
Nordiawan, D., & Ayuningtyas, H. (2019). Akuntansi sektor publik. Jakarta: Salemba Empat.
Pasaribu, S. (2015). Pendapatan asli daerah dan dana alokasi umum terhadap anggaran belanja modal di Provinsi Sulawesi Utara. Jurnal Riste Akuntansi dan Auditing “Goodwil”, 6(1), 62-72. https://doi.org/10.35800/jjs.v6i1.8451
Prayogo, Y., Fikri, A. S., & Nandini, K. P. (2023). Analisis implementasi peraturan pemerintah nomor 71 tahun 2010 tentang Standar Akuntansi Pemerintah (SAP) berbasis akrual dalam penyusunan laporan pengelolaan keuangan daerah. Jurnal Manajemen Sosial Ekonomi (Dinamika), 3(2), 44-58. https://doi.org/10.51903/dinamika.v3i2.380
Rahman, A. (2010). Perencanaan dan pelaksanaan anggaran daerah berbasis kinerja. Jurnal Ilmu Administrasi, 7(4), 244-252. https://doi.org/10.31113/jia.v7i4.298
Rohmah, N., Wisdaningrum, O., & Iswahyudi, M. (2021). Pengaruh belanja modal, belanja pemeliharaan serta belanja barang dan jasa terhadap realisasi anggaran pemerintah desa. Journal of Islamic Accounting and Finance, 1(1), 88-108. https://doi.org/10.30762/almuhasib.v1i1.66
Sasongko, C. (2016). Akuntansi suatu pengantar. Jakarta: Salemba Empat.
Sriningsih, S., Ismiwati, B., & Sayuti, M. (2021). Analisis keserasian belanja modal dan belanja operasional pada keuangan daerah Kabupaten Lombok Timur. Jurnal Kompetitif: Media Informasi Ekonomi Pembangunan, 7(1), 39-55. https://e-journal.unizar.ac.id/index.php/kompetitif/article/view/352.
Tamigau, M., Tinangon, J., & Afandi, D. (2021). Analisis sistem perencanaan dan pengadaan aset tetap pada Pengadilan Negeri Amurang. Jurnal Going Concern: Jurnal Riset Akuntansi, 16(2), 169-175. https://doi.org/10.32400/gc.16.2.36244.2021
Warren, C. S., Reeve, J. M., & Duchac, J. E. (2017). Pengantar akuntansi adaptasi Indonesia. Jakarta: Salemba Empat.
Zendrato, C., Raysharie, P. I., Hukom, A., & Takari, D. (2023). Mengeksplorasi faktor penentu belanja modal: Studi kasus pada Kabupaten/Kota di Kalimantan Tengah Tahun 2017-2020. Manajemen Kreatif Jurnal, 1(2), 92-105. https://ejurnal.stie-trianandra.ac.id/index.php/makreju/article/view/1328.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Hesky Jeremy Sumampouw, Jantje J. Tinangon, Lidia M Mawikere
This work is licensed under a Creative Commons Attribution 4.0 International License.
Under this license then authors free to:
- Share - copy and redistribute the material in any medium or format.
- Adapt - remix, transform, and build upon the material for any purpose, even commercially.
The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution - You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions - You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
- You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
- No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.