SISTEM AKUNTANSI BELANJA MODAL PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KOTA MEDAN

Abstrak

Capital expenditure accounting system is a systematic sequence of procedures, operations, equipment and other elements to realize accounting functions from transaction analysis to financial reporting within government organizations. Expenditures in the government accounting environment in Indonesia shall be construed as all expenditures from the State / Local Cash accounts that reduce the equity of the current funds in the period of the relevant year which the government will not recover. This research was conducted at the Regional Financial and Asset Management Agency of Medan City. This study examines the relevant parties, the documents used, the records used, the related networking procedures, and the related inter controls in the capital expenditure accounting system. Data collection is done by interview, observation and bibliography. The results of the study show that the modll accounting system in the Regional Financial and Asset Management Board of Medan City is good from the related parties, the documents used, the records used by the procedures and the internal control of the company.