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Analysis of Financial Performance in Realizing Good University Governance (Study at Manado State University) Freddy Semuel Kawatu; Ramon Arthur Ferry Tumiwa; Cecilia Lelly Kewo
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 3 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) October 2
Publisher : AIBPM Publisher

Financial management reform in university is an effort to realize good university governance in financial management. The research objective was to determine the financial performance of the Manado State University Institution, and how to reform financial management as an effort to achieve Good Governance. The research method used in this research is descriptive qualitative with the type of data qualitative data. The data source uses secondary data obtained from the Financial Statements of Manado State University for Fiscal Year 2017 - 2019. The data analysis technique used a qualitative approach with descriptive methods. This study proves that the good governance of the Manado State University has implemented financial management following Government Regulation Number 71 of 2010 and is of higher quality by taking into account the determinants of financial performance.

Institutional Financial Management Analysis in Manado State University (UNIMA) Freddy Semuel Kawatu; Ramon Arthur Ferry Tumiwa; Nova Christian Mamuaya; Merry Natalia Rumagit
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 2, No 1 (2019): International Journal of Accounting & Finance in Asia Pasific (IJAFAP)
Publisher : AIBPM Publisher

The purpose of this study is to find out how are the financial management system and financial performance accountability at Manado State University (UNIMA). The research method uses a quantitative analysis approach, and data collection with open interview and interview techniques. The results of this study found that the level of suitability of the financial management system and the accountability of financial performance at UNIMA with the applicable theories and legislation (although there are still several factors that play a less optimal role include: a). Many financial management human resources are not in accordance with financial management expertise competencies, b). the accounting record system still combines manuals with computerization (only in the preparation of financial statements); c) unavailability of Financial Management Standards). Keywords: financial management, good governance, performance accountability

Regional Public Service Agency’s Financial Management Implementation in Walanda Maramis North Minahasa Public Hospital Freddy Semuel Kawatu; Cecilia Lelly Kewo
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 3 (2022): October Edition of International Journal of Accounting Finance in Asia Pasific
Publisher : AIBPM Publisher

Regional Public Service Agency’s Financial Management is one of the new policies from government in order to improve financial performances and public services at Walanda Maramis North Minahasa Public Hospital. The purpose of this research is to analyze Regional Public Service Agency’s Financial Management in Walanda Maramis North Minahasa Public Hospital (before and after implementing). This research uses qualitative approach with descriptive analyze method; secondary data sources from 2020 and 2021 financial reports, journal articles, reference books and interview instruments. Balanced Scorecard and Model Analyze by Miles and Huberman is the analyzing technic used to comprehensively measure the financial and non-financial performances. Result of this research shown: 1) Walanda Maramis North Minahasa Public Hospital had implementing financial management of Regional Public Service Agency in forms of governances, accountabilities and transparency; and 2) performances evaluations is consist of three aspects, financial performance, operational services performance, and service quality improvement performance, which contributing to the public’s services and welfare, which also got Healthy grade financial performance with 74.15 score. Keywords: Implementation, Financial Performances, Regional Public Service Agency

Pengaruh Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Halmahera Utara Fenti Mitjo; Freddy Semuel Kawatu; Jaqueline Tangkau
Jurnal Akuntansi Manado (JAIM) Volume 3. Nomor 2. Agustus 2022
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Laporan keuangan merupakan salah satu informasi yang sangat penting dalam suatu entitas yang menggambarkan posisi keuangan pada periode tertentu serta perkembangan atau kemajuan dari entitas tersebut yang sangat membantu dalam proses pengambilan keputusan. Tujuan dari penelitian ini untuk mengetahui seberapa besar pengaruh kompetensi sumber daya manusia terhadap kualitas laporan keuangan pemerintah daerah kabupaten halmahera Utara. Metode penelitian yang digunakan adalah metode penelitian kuantitatif. Penelitian ini menggunakan kuesioner sebagai instrumen. Populasi dalam penelitian ini adalah seluruh pegawai SKPD kabupaten halmahera Utara yang berjumlah 37 responden. Pada penelitian ini teknik pengambilan sampel dilakukan secara purposive sampling dengan menggunakan rumus Slovin, dan sampel yang didapatkan dan digunakan berjumlah 20 responden. Analisis data yang di gunakan dalam penelitian ini adalah Correlation Spearman Rho dengan bantuan komputer melalui aplikasi SPSS. Dari perhitungan yang didapatkan kompetensi sumber daya manusia berpengaruh signifikan dengan kualitas laporan keuangan SKPD kabupaten halmahera Utara dengan tingkat hubungan kuat dan positif.

Pengaruh Arus Kas dan Laba Terhadap Financial Distress Pada Perusahaan BUMN yang Terdaftar Di Bursa Efek Indonesia Nurhayati Zees; Freddy Semuel Kawatu
Jurnal Akuntansi Manado (JAIM) Volume 3. Nomor 3. Desember 2022
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Tujuan dilakukannya penelitian ini untuk menginvestigasi apakah arus kas dan laba berpengaruh terhadap financial distress. Populasi penelitian ini adalah perusahaan BUMN yang terdaftar di Bursa Efek Indonesia tahun 2017-2020 dengan jumlah populasi 20 perusahaan. Berdasarkan metode purposive sampling diperoleh sampel 11 perusahaan dikalikan dengan 4 tahun penelitian, sehingga diperoleh sampel data penelitian yaitu 44 data penelitian. Penelitian ini menggunakan pendekataan kuantitatif dengan teknik analisis data menggunakan regresi linier berganda model data panel dengan model pendekatan yang terpilih yaitu common effect model. Hasil penelitian ini menunjukkan bahwa secara parsial arus kas tidak memiliki pengaruh terhadap financial distress, sedangkan laba memiliki pengaruh terhadap financial distress. Dan secara simultan, arus kas dan laba berpengaruh terhadap financial distress.

ANALISIS MEDIA PEMBELAJARAN DIGITAL BERBANTUAN CANVA DALAM MENUNJANG PEMBELAJARAN EKONOMI DI SMA NEGERI 3 TONDANO Manengkey, Tasyara kristania; Kawatu, Freddy Semuel; Wuisang, Jerry
Literacy: Jurnal Pendidikan Ekonomi Vol. 5 No. 1 (2024): Juni
Publisher : Jurusan Pendidikan Ekonomi Fakultas Ekonomi dan Bisnis UNIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jpeunima.v5i1.9779

ABSTRAK Penelitian ini membahas tentang Analisis Media Pembelajaran Digital Berbantuan Canva Dalam Menunjang Pembelajaran Ekonomi Di SMA Negeri 3 Tondano. Penelitian ini menggunakan pendekatan kualitatif, dengan teknik pengumpulan data yaitu observasi, wawancara, dan dokumentasi, dengan teknik analisis data melalui reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukan bahwa Pembelajaran di SMA Negeri 3 Tondano akan semakin sukses bila ditunjang dengan penggunaan media pembelajaran digital yang berbantuan canva. Dalam menyelenggarakan pembelajaran guru tentunya harus memerlukan sarana pembelajaran yang menarik. Semakin lengkap dan memadai media pembelajaran digital berbantuan Canva Of Education yang dimiliki sebuah sekolah maka itu akan memudahkan guru untuk melaksanakan Proses belajar mengajar agar menjadi menarik dan tidak monoton. Media pembelajaran digital berbantuan canva harus selalu di kembangkan agar dapat menunjang proses belajar mengajar Kata kunci : Media Pembelajaran Digital Berbantuan Canva Dalam Menunjang Pembelajaran ABSTRACT This research discusses the analysis of digital learning media assisted by Canva in supporting economic learning at SMA Negeri 3 Tondano. This research uses a qualitative approach, with data collection techniques, namely observation, interviews, and documentation, with data analysis techniques through data reduction, data presentation, and drawing conclusions. The research results show that learning at SMA Negeri 3 Tondano will be more successful if it is supported by the use of digital learning media assisted by Canva. In organizing learning, teachers must of course need interesting learning facilities. The more complete and adequate the digital learning media assisted by Canva Of Education that a school has, the easier it will be for teachers to carry out the teaching and learning process so that it is interesting and not monotonous. Canva-assisted digital learning media must always be developed so that it can support the teaching and learning process Keywords: Digital Learning Media Assisted by Canva to Support Learning

ANALISIS MEDIA PEMBELAJARAN DIGITAL BERBANTUAN CANVA DALAM MENUNJANG PEMBELAJARAN EKONOMI DI SMA NEGERI 3 TONDANO Manengkey, Tasyara kristania; Kawatu, Freddy Semuel; Wuisang, Jerry
Literacy: Jurnal Pendidikan Ekonomi Vol. 5 No. 1 (2024): Juni
Publisher : Jurusan Pendidikan Ekonomi Fakultas Ekonomi dan Bisnis UNIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jpeunima.v5i1.9779

ABSTRAK Penelitian ini membahas tentang Analisis Media Pembelajaran Digital Berbantuan Canva Dalam Menunjang Pembelajaran Ekonomi Di SMA Negeri 3 Tondano. Penelitian ini menggunakan pendekatan kualitatif, dengan teknik pengumpulan data yaitu observasi, wawancara, dan dokumentasi, dengan teknik analisis data melalui reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukan bahwa Pembelajaran di SMA Negeri 3 Tondano akan semakin sukses bila ditunjang dengan penggunaan media pembelajaran digital yang berbantuan canva. Dalam menyelenggarakan pembelajaran guru tentunya harus memerlukan sarana pembelajaran yang menarik. Semakin lengkap dan memadai media pembelajaran digital berbantuan Canva Of Education yang dimiliki sebuah sekolah maka itu akan memudahkan guru untuk melaksanakan Proses belajar mengajar agar menjadi menarik dan tidak monoton. Media pembelajaran digital berbantuan canva harus selalu di kembangkan agar dapat menunjang proses belajar mengajar Kata kunci : Media Pembelajaran Digital Berbantuan Canva Dalam Menunjang Pembelajaran ABSTRACT This research discusses the analysis of digital learning media assisted by Canva in supporting economic learning at SMA Negeri 3 Tondano. This research uses a qualitative approach, with data collection techniques, namely observation, interviews, and documentation, with data analysis techniques through data reduction, data presentation, and drawing conclusions. The research results show that learning at SMA Negeri 3 Tondano will be more successful if it is supported by the use of digital learning media assisted by Canva. In organizing learning, teachers must of course need interesting learning facilities. The more complete and adequate the digital learning media assisted by Canva Of Education that a school has, the easier it will be for teachers to carry out the teaching and learning process so that it is interesting and not monotonous. Canva-assisted digital learning media must always be developed so that it can support the teaching and learning process Keywords: Digital Learning Media Assisted by Canva to Support Learning

Regional Public Service Agencyâ€™s Financial Management Implementation in Walanda Maramis North Minahasa Public Hospital Kawatu, Freddy Semuel; Kewo, Cecilia Lelly
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 3 (2022): October 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i3.1895

Regional Public Service Agencyâ€™s Financial Management is one of the new policies from government in order to improve financial performances and public services at Walanda Maramis North Minahasa Public Hospital. The purpose of this research is to analyze Regional Public Service Agencyâ€™s Financial Management in Walanda Maramis North Minahasa Public Hospital (before and after implementing). This research uses qualitative approach with descriptive analyze method; secondary data sources from 2020 and 2021 financial reports, journal articles, reference books and interview instruments. Balanced Scorecard and Model Analyze by Miles and Huberman is the analyzing technic used to comprehensively measure the financial and non-financial performances. Result of this research shown: 1) Walanda Maramis North Minahasa Public Hospital had implementing financial management of Regional Public Service Agency in forms of governances, accountabilities and transparency; and 2) performances evaluations is consist of three aspects, financial performance, operational services performance, and service quality improvement performance, which contributing to the publicâ€™s services and welfare, which also got Healthy grade financial performance with 74.15 score.Â Keywords: Implementation, Financial Performances, Regional Public Service Agency

PENERAPAN MODEL PROJEK BASED LEARNING UNTUK MENINGKATKAN MINAT BELAJAR SISWA PADA MATA PELAJARAN IPS METERI EKONOMI KREATIF DI KELAS IXA SMP NEGERI 1 SANGALLA SELATAN Dorkas, .; Kawatu, Freddy .S; Slat, Ferry; Manongko, Allen Ch. Manongko
Literacy: Jurnal Pendidikan Ekonomi Vol. 5 No. 1s (2024): Special Isuee
Publisher : Jurusan Pendidikan Ekonomi Fakultas Ekonomi dan Bisnis UNIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jpeunima.v5i1s.8697

ABSTRAK Penelitian ini dilatarbelakangi oleh rendahnya minat belajar siswa kelas IX SMP Negeri 1 Sangalla Selatan khususnya pada mata pelajaran IPS. Dimana permasalahan dalam pembelajaran IPS adalah banyaknya hafalan, materi terlalu banyak, siswa cenderung pasif, aktifitas rendah, hanya sebagai pendengar dan malu bertanya. Penelitian ini bertujuan untuk meningkatakan minat belajar siswa kelas IX dengan model Project Based Learning pada mata pelajaran IPS materi Ekonomi Kreatif. Jenis penelitian adalah penelitian tindakan kelas kolaborasi yang terdiri dari 2 siklus. Subjek penelitian ini adalah siswa kelas IXA SMP Negeri 1 Sangalla Selatan yang berjumlah 25 orang. Teknik pengumpulan data adalah wawancara, observasi, angket, dan dokumentasi. Data yang dikumpulkan merupakan hasil angket minat belajar kemudian dianalisis dengan teknik deskriptif kuantitatif. Hasil penelitian ini menunjukkan bahwa model Projek Based Learning dapat meningkatkan minat belajar siswa pada mata pelajaran IPS dapat dibuktikan dengan adanya peningkatan minat belajar siswa mulai dari kondisi awal (prasiklus), siklus I dan siklus II telah mencapai target yang ditargetkan oleh peneliti. Hasil penelitian siklus I diperoleh siswa yang tuntas secara individu sebanyak 20 orang, sedangkan hasil penelitoan siklus II mengalami peningkatan dengan jumlah siswa yang tuntas secara individu sebanyak 25 orang. Berdasarkan hasil penelitian tersebut, pembelajaran dengan menggunakan model Projek Based Learning dapat meningkatkan minat belajar siswa di kelas IXA SMP Negeri 1 Sangalla Selatan. Sehingga hasil belajar yang diharapkanpun dapat meningkat. Kata Kunci : Model Project Based Learning, Minat Belajar ABSTRACT This research was motivated by the low interest in learning of class IX students at SMP Negeri 1 Sangalla Selatan, especially in social studies subjects. Where the problems in social studies learning are a lot of memorization, too much material, students tend to be passive, have low activity, are only listeners and are embarrassed to ask questions. This research aims to increase class IX students' interest in learning with the Project Based Learning model in Social Sciences subjects, Creative Economy material. The type of research is collaborative classroom action research which consists of 2 cycles. The subjects of this research were 25 class IXA students at SMP Negeri 1 Sangalla Selatan. Data collection techniques are interviews, observation, questionnaires and documentation. The data collected was the result of a learning interest questionnaire and then analyzed using quantitative descriptive techniques. The results of this research show that the Project Based Learning model can increase students' interest in learning in social studies subjects, which can be proven by an increase in students' interest in learning starting from the initial conditions (pre-cycle), cycle I and cycle II which have achieved the target targeted by the researcher. The results of the first cycle of research showed that 20 students completed individually, while the results of the second cycle of research increased with the number of students completing individually amounting to 25 people. Based on the results of this research, learning using the Project Based Learning model can increase students' interest in learning in class IXA of SMP Negeri 1 Sangalla Selatan. So that the expected learning outcomes can increase. Keywords: Project Based Learning Model, Interest in Learning

Penerapan Standar Laporan Keuangan Berdasarkan SAK Indonesia Untuk EMKM (Studi Kasus UMKM Kios Berkat Di Kecamatan Kakas Barat) Moroki, Florence; Kawatu, Freddy. S; Wongkar, Theofillus
Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.11599

Tujuan penelitian ini adalah untuk mengetahui apakah penyusunan laporan keuangan UMKM Kios Berkat sudah akurat dan sesuai dengan SAK EMKM. Penelitian ini menggunakan metode kualititatif dengan teknik pengmumpulan data berupa wawancara, observasi partisipasi, dan dokumentasi. Analisis data dilakukan melalui tiga tahapan yaitu, reduksi data, penyajian data, dan penarikan Kesimpulan. Hasil penelitian ini menunjukan bahwa UMKM Kios Berkat masih jau dari kata sempuruna dalam penyusunan laporan keuangan. Oleh karena itu, penelitian mendukung penyusunan laporan keuangan sesuai SAK EMKM yang terdiri dari laporan laba rugi, laporan perubahan modal, laporan posisi keuangan, dan catatan atas laporan keuangan

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