System Accounting Expenditure Capital ranging from SKPD filed SPP-LS and
SPM-LS, the field of treasury examine the completeness of documents and issue a
Letter of Command Disbursement Fund (SP2D-LS), which has been approved by
the Attorney Treasurer General, further transfer carried out by the bank operations
are sent by field treasury, after The field of accounting conduct checks which then
makes the journal automatically which will be used to create reports realiation of
the Cilacap Regency BPPKAD has been implemented in accordance with the
order that applies at the Regency BPPKAD Cilacap. The purpose of this final
report is to find out whether the capital expenditure accounting system at the
Regional Financial and Asset Management Revenue Agency of Cilacap Regency
has met the requirements of a good accounting system. The method used in this
final project is a descriptive method, which describes the capital expenditures at
BPPKAD Cilacap Regency. The results of this final project concluded that the
capital expenditure process at BPPKAD Cilacap Regency has been carried out in
accordance with the regulations applicable to the local government and in
accordance with Government Accounting Standards. It is recommended that the
Cilacap Regency BPPKAD make a flow chart so that the capital expenditure
process can make it easier.