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Financial Performance Analysis in Achieving Good Governance at Kandow General Hospital Manado Freddy Semuel Kawatu; Cecilia Lelly Kewo
International Journal of Applied Business and International Management Vol 6, No 3 (2021): December 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.629 KB) | DOI: 10.32535/ijabim.v6i3.1330

Abstract

The financial performance of the Regional Public Service Agency describes the financial performance report and work performance in a certain period. This research investigates how the financial performance of the Central General Hospital Kandou Hospital and how to reform financial management to achieve good governance? This study applied descriptive qualitative methodology. The field observation was conducted by direct observations on the operational process of the financial accounting section monitors at the Kandou General Hospital. The data was collected by observations and interviews on the hospital leaders, employees, and other stakeholders. The secondary data served as a comparison material obtained from financial performance reports. Through the analysis of financial ratios based on the BLU Financial Performance Indicators, the weighting results indicate that the financial performance values of Kandou Hospital are classified as Healthy (Good).
Efektivitas Pengelolaan Alokasi Dana Desa : Di Desa Sea Satu Kecamatan Pineleng Kabupaten Minahasa Jovanka Mamuaja; Freddy Semuel Kawatu; Anita Kambey
Jurnal Akuntansi Manado (JAIM) Volume 2. Nomor 2. Agustus 2021
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (177.172 KB) | DOI: 10.53682/jaim.v2i2.1221

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat efektivitas pengelolaan alokasi dana desa pada Desa Sea Satu tahun 2016-2019, hambatan yang dihadapi dalam merealisasi alokasi dana desa pada Desa Sea Satu, cara menanggulangi hambatan dalam merealisasi alokasi dana desa pada Desa Sea Satu. Jenis penelitian ini adalah Kualitatif dengan analisis deskriptif eksploratif. Data dikumpulkan dengan metode dokumentasi dan wawancara kepada unsur pemerintah desa yang terlibat dalam pengelolaan ADD. Analisis data menggunakan teknik efektivitas dan rasio kriteria efektivitas. Hasil penelitian menunjukkan Efektivitas pengelolaan alokasi dana desa dari tahun 2016-2019 sudah berada dalam kategori efektif. Tingkat efektivitas pengelolaan alokasi dana desa pada Desa Sea satu yaitu tahun 2016 (100%), 2017 (97,80%), 2018 (99,80%), dan 2019 (100%). Hambatan yang dialami dalam merealisasi alokasi dana desa pada Desa Sea Satu adalah pemahaman masyarakat terhadap ADD. Cara menanggulangi hambatan dalam merealisasi alokasi dana desa dapat dilakukan dengan pelatihan terkait pengelolaan alokasi dana desa.
Financial Performance Analysis in Achieving Good Governance at Kandow General Hospital Manado Freddy Semuel Kawatu; Cecilia Lelly Kewo
International Journal of Applied Business and International Management Vol 6, No 3 (2021): December 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v6i3.1330

Abstract

The financial performance of the Regional Public Service Agency describes the financial performance report and work performance in a certain period. This research investigates how the financial performance of the Central General Hospital Kandou Hospital and how to reform financial management to achieve good governance? This study applied descriptive qualitative methodology. The field observation was conducted by direct observations on the operational process of the financial accounting section monitors at the Kandou General Hospital. The data was collected by observations and interviews on the hospital leaders, employees, and other stakeholders. The secondary data served as a comparison material obtained from financial performance reports. Through the analysis of financial ratios based on the BLU Financial Performance Indicators, the weighting results indicate that the financial performance values of Kandou Hospital are classified as Healthy (Good).