Analisis pencatatan dan pelaporan belanja modal pada Badan Keuangan dan Aset Daerah Kota Manado

Authors

  • Meiva Jorjia Tumboimbela Sam Ratulangi University
  • Heince Wokas Sam Ratulangi University
  • Peter Kapojos Sam Ratulangi University

DOI:

https://doi.org/10.58784/rapi.303

Keywords:

capital expenditure, regional finance, asset management, local government accounting

Abstract

This study aims to determine the recording and reporting of capital expenditures at the Regional Finance and Assets Agency in Manado City during the implementation of Permendagri No. 77 of 2020. This kind of research is qualitative descriptive. Based on the results of the research, recording or accounting of capital expenditure at the Regional Finance and Assets Agency in Manado City is an important process in public financial management. Reporting is a form of regional financial accountability. Accountability can be realized in the form of financial statements and activities. Financial statements that include information on capital expenditure reports are reports on the realization of regional revenue and expenditure budgets. The recording of capital expenditure in Manado City BKAD is in accordance with the applicable Minister of Home Affairs. During the implementation of Permendagri No. 77 of 2020, the procedure is stricter and more detailed, discussing capital expenditures and using technology to improve financial accuracy and transparency. Capital expenditure reporting in Manado City BKAD is also in accordance with Permendagri No. 77 of 2020 in the Minister of Home Affairs, where capital expenditure reporting is more structured and technology-based.

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Published

2025-03-31

How to Cite

Tumboimbela, M. J., Wokas, H., & Kapojos, P. (2025). Analisis pencatatan dan pelaporan belanja modal pada Badan Keuangan dan Aset Daerah Kota Manado. Riset Akuntansi Dan Portofolio Investasi, 3(1), 190–199. https://doi.org/10.58784/rapi.303

Issue

Vol. 3 No. 1 (2025)

Section

Article

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Copyright (c) 2025 Meiva Jorjia Tumboimbela, Heince Wokas, Peter Kapojos

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