Indonesia Accounting Journal
Vol 2, No 1 (2020)

EVALUASI PELAKSANAAN BELANJA MODAL PADA DINAS PERINDUSTRIAN DAN PERDAGANGAN DAERAH PROVINSI SULAWESI UTARA

Balo, Daiyana Natalia (Unknown)
Manossoh, Hendrik (Unknown)
Warongan, Jessy D. L (Unknown)



Article Info

Publish Date
16 Jan 2020

Abstract

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.

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Journal Info

Abbrev

iaj

Publisher

Subject

Economics, Econometrics & Finance

Description

Indonesia Accounting Journal (IAJ) is double peer reviewed journal which published by Accounting Profession Program (or Program Studi Pendidikan Profesi Akuntansi-PPAk) of Economics and Business Faculty, Sam Ratulangi University. Indonesia Accounting Journal (IAJ) publishes articles which are not ...