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All Journal Akuntansi: Jurnal Riset Ilmu Akuntansi
Chaeranti Muldayani Dewi
Universitas Abdul Azis Lamadjido
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pemanfaatan Belanja Modal Pemerintah Desa dalam Mendorong Pembangunan Pedesaan: Studi Kasus di Desa Sedoa, Kabupaten Poso Syamsul Syamsul; Chaeranti Muldayani Dewi; Andi Sabirin Baso; Saparman Saparman; I Nyoman Swedana
Akuntansi Vol. 5 No. 1 (2026): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i1.3221

Abstract

This study aims to analyze the utilization of village capital expenditure in promoting rural development. The research was conducted in Sedoa Village, Poso Regency, using a qualitative approach based on secondary data. Data were collected through documentation techniques from village financial records, including the General Cash Book, Village Development Planning Documents (RKPD), and Budget Realization Reports for the 2018–2023 period. This approach enables a systematic examination of allocation patterns and the realization of capital expenditures within the context of rural development. The data were analyzed using descriptive analysis to provide an objective overview of the actual conditions. The results show that most village capital expenditure is allocated to infrastructure development, particularly roads, bridges, and irrigation systems. Additionally, capital expenditure is also directed toward network and building development, with a smaller portion allocated to equipment and vehicle procurement. These findings indicate that the primary priority of the village government in capital expenditure allocation is the provision of basic infrastructure to support economic activities. Thus, capital expenditure plays a strategic role in enhancing accessibility, productivity, and community welfare in rural areas.
Co-Authors Andi Sabirin Baso I Nyoman Swedana Saparman Saparman Syamsul Syamsul