ANALISIS BELANJA DI UPTD BALAI PENGAWASAN DAN SERTIFIKASI MUTU BARANG DINAS PERINDUSTRIAN DAN PERDAGANGAN PROVINSI SULAWESI UTARA MENURUT PERMENDAGRI NOMOR 64 TAHUN 2013

Abstract

Expenditure, in Statement of Budget Realization is an important component that attracts public attention. This is because the public as a public fund through the local taxes they pay is concerned to know whether the funds have been used properly, efficiently, effectively, and oriented to the public interest. Local Expenditure also reflects the policies of local government and the direction of regional development.Mahmudi (2016: 153). The purpose of this study is to determine whether the expenditure on UPTD (Technical Implementing Service Unit) Balai Pengawasan and Sertifikai Mutu Barang of Industry and Commerce Officeof North Sulawesi in accordance with Regulation of Minister of Home Affairs Number 64 of 2013. The research method used is qualitative research method. The results showed that the recognition and measurement of official travel expenditure both domestic region and foreign at UPTD (Technical Implementing Service Unit) ) Balai Pengawasan and Sertifikai Mutu Barang of Industry and Commerce Office of North Sulawesi has been in accordance with Regulation of Minister of Home Affairs Number 64 of 2013 but Reporting of official travel expenditures on the Statement of Budget Realization at the UPTD (Technical Implementing Service Unit) ) Balai Pengawasan and Sertifikai Mutu Barang of Industry and Commerce Office of North Sulawesi there is a difference between Regulation of Minister of Home Affairs Number 64 of 2013 with the implementation in terms of classification of Chart of Account (CoA).

Keywords : Expenditure, Regulation of Minister of Home Affairs Number 64 of 2013