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p-Index From 2021 - 2026
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All Journal Formosa Journal of Applied Sciences (FJAS)
Lintje Kalangi
Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi
Control & Systems Engineering Decision Sciences, Operations Research & Management Education Engineering Social Sciences

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Analysis of Village Fund Administration based on PMK Number 201/PMK.07/2022 in Evu Village, Southeast Maluku Regency Dona Clarita Kadmaerubun; Lintje Kalangi; Lidia M. Mawikere
Formosa Journal of Applied Sciences Vol. 2 No. 9 (2023): September 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i9.5852

Abstract

Village fund management in PMK Number 201/PMK.07/2022 includes village fund administration consisting of the stages of receiving, saving, depositing/paying, administering, and accountability of village funds. This research was conducted to determine that the administration of village funds in Evu Village, Southeast Maluku Regency is in accordance with PMK Number 201/PMK.07/2022. The analytical method used in this research is a qualitative method with a descriptive approach whose data is obtained from interviews and documentation. The results of this research show that the village fund saving stage is in accordance with PMK Number 201/PMK.07/2022. Meanwhile, at the stage of receiving, depositing/paying, administering, and accountability of village funds, there are still several indicators that have not been carried out by the Evu Village government so that the administration of village funds is not fully in accordance with PMK Number 201/PMK.07/2022.
Analysis of the Implementation of Fixed Asset Accounting Policies based on PMK Nomor 22/PMK.05/2022 Regarding Central Government Accounting Policy at the Regional Office of the Ministry of Religion, North Sulawesi Province Marcella Vincensia Angela Winokan; Lintje Kalangi; Sherly Pinatik
Formosa Journal of Applied Sciences Vol. 2 No. 10 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i10.6438

Abstract

The purpose of acquiring fixed assets is also different in companies. Fixed assets are used to support company operations in order to gain profits, while in governments, fixed assets are used as the main facilities or infrastructure to support operational activities and provide the best possible service to the community. So that fixed assets used by government agencies need fixed asset accounting treatment. The aim of this research is to analyze the suitability of the implementation of fixed asset accounting policies in the Regional Office of the Ministry of Religion of North Sulawesi Province with Minister of Finance Regulation No. 22/PMK.05/2022 concerning central government accounting policies. The type of research used is descriptive qualitative. The research results showed that the implementation of fixed asset accounting regarding the classification, recognition, measurement and disclosure of fixed assets at the Regional Office of the Ministry of Religion of North Sulawesi Province was in accordance with Minister of Finance Regulation No. 22/PMK.05/2022 has been carried out well.
Co-Authors Dona Clarita Kadmaerubun Lidia M. Mawikere Marcella Vincensia Angela Winokan Sherly Pinatik