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All Journal Jurnal Keuangan dan Perbankan INVENTORY: JURNAL AKUNTANSI YUME : Journal of Management Jambura Accounting Review Jurnal Pengabdian kepada Masyarakat Literacy: Jurnal Pendidikan Ekonomi International Journal of Applied Business and International Management International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Jurnal Akuntansi Manado (JAIM)
Freddy Semuel Kawatu
Universitas Negeri Manado
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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MEKANISME CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS LABA SEBAGAI VARIABEL INTERVENING Freddy Semuel Kawatu
Jurnal Keuangan dan Perbankan Vol 13, No 3 (2009): September 2009
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.514 KB) | DOI: 10.26905/jkdp.v13i3.1089

Abstract

The objectives of the study were to investigate the relationship between corporate governanceand earnings quality, earnings quality and value of the fi rm, corporate governance mechanismand value of the fi rm, and whether earnings quality was the intervening variable between corporategovernance and value of the fi rm. By using 74 samples and 197 observations, the result indicatedthat fi rst, corporate governance infl uenced earnings quality. (1)Managerial ownership positively influenced earnings quality, (2) Board of commissioner negatively infl uenced earnings quality, (3) Auditcommittee positively infl uenced earnings quality. Second, earnings quality positively infl uenced valueof fi rm. Third, corporate governance mechanism infl uenced value of the fi rm. Finally, the result indicatedthat earnings quality was not the intervening variable between corporate governance mechanismand value of the fi rm.
Pengaruh Status Sosial Ekonomi dan Ekonomi Kreatif terhadap Keberhasilan Usaha Kuliner di Likupang Kabupaten Minahasa Utara melalui Minat Berwirausaha Siane Diana Sahari; Freddy Kawatu; Allen Manongko; Edwin Wantah; Jerry Wuisang
YUME : Journal of Management Vol 4, No 3 (2021)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v4i3.1143

Abstract

AbstarctPenelitian ini betujuan untuk mengetahui pengaruh status social dan ekonomi kreatif terhadap keberhasilan usaha kuliner di Likupang kabupaten Minahasa Utara melalui minat berwirausaha penelitian ini mengunakan metode kuantitatif dengan mengunakan sampel 101 yang ditentukan dengan mengunakan rumus slovin. Hasil dari penelitian ini yaitu Status sosial bepengaruh langsung secara positif dan signifikan terhadap minat berwirausaha kuliner di likupang. Artinya jika status sosial menjadi lebih baik maka minat berwirausaha kuliner di likupang akan menjadi labih baik. Ekonomi kreatif bepengaruh langsung secara positif dan signifikan terhadap minat berwirausaha kuliner di likupang. Artinya jika ekonomi kreatif di likupang menjadi lebih baik maka minat berwirausaha kuliner di likupang akan menjadi labih baik. Status sosial bepengaruh langsung secara positif dan signifikan terhadap keberhasilan usaha kuliner di likupang. Artinya jika status sosial menjadi lebih baik maka keberhasilan usaha kuliner di likupang akan menjadi labih baik. Ekonomi kreatif bepengaruh langsung secara positif dan signifikan terhadap keberhasilan usaha kuliner di likupang. Artinya jika ekonomi kreatif dipahami dan dilakukan dengan baik maka keberhasilan usaha kuliner di likupang akan menjadi labih baik. Minat berwirausaha bepengaruh langsung secara positif dan signifikan terhadap keberhasilan usaha kuliner di likupang. Artinya jika minat berwira usaha meningkat maka keberhasilan usaha kuliner di likupang akan menjadi labih baik. Status sosial berpengaruh signifikan terhadap keberhasilan usaha kuliner di likupang melalui minat berwirausaha. Ekonomi kreatif berpengaruh signifikan terhadap keberhasilan usaha kuliner di likupang melalui minat berwirausaha.Keywords: Status Sosial, Ekonomi Kreatif, Minat Berwirausaha dan Keberhasilan Usaha 
PELATIHAN KEWIRAUSAHAAN BAGI KELOMPOK TANI DAN NELAYAN DI PESISIR PANTAI TUMPAAN MELALUI PEMANFAATAN LIMBAH AIR KELAPA Ramon Arthur Ferry Tumiwa; Freddy Semuel Kawatu
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 7: Desember 2021
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v1i7.685

Abstract

Kumu village located on the coast of Tumpaan is part of Tombariri subdistrict of Minahasa regency has a large coconut plantation. Limited knowledge of farmers to the problem of processing agricultural products into a series of problems that are never solved. Farmers and farmers in Kumu village do not understand about entrepreneurship and do not yet have innovation in processing agricultural products that have added value in improving the family economy. They have not utilized coconut water waste in the manufacture of copra. The solution that has been done is to answer the above problems through community service activities, namely,providing Entrepreneurship Training for Farmers and Fishermen Groups including good and correct coconut water waste,as well as knowledge and skills to handle post-harvest.
PENGARUH FINANCIAL LITERASI, APLIKASI KEUANGAN DAN KOMPETENSI TERHADAP KINERJA PENGELOLAH KEUANGAN PADA UNIVERSITAS NEGERI MANADO Sinta Kusmawati Kusnady; Freddy Kawatu; Joseph Kambey; Edwin Wantah
Literacy: Jurnal Pendidikan Ekonomi Vol. 2 No. 2 (2021): Desember
Publisher : Jurusan Pendidikan Ekonomi Fakultas Ekonomi dan Bisnis UNIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jpeunima.v2i2.3347

Abstract

Abstrak  Tujuan penelitian ini adalah untuk mengukur pengaruh financial literacy, pemanfaatan aplikasi keuangan serta kompetensi dari pegawai pengelolah keuangan kantor pusat Universitas Negeri Manado terhadap kinerja pegawai pengelolah keuangan di universitas negeri Manado. Penelitian ini menggunakan rancangan penelitian kuantitatif dengan menggunaka alat analisis jalur atau path analysis. Hasil penelitian kemudian menghasilkan pengaruh signifikan financial literacy terhadap kinerja pengelolah keuangan Universitas Negeri Manado, hasil selanjutnya terdapat pengaruh signifikan dan positif antara financial Literacy terhadap pemanfaatan aplikasi keuangan, pengaruh positif dan signifikan antara  pemanfaatan aplikasi keuangan terhadap kinerja pengelolah keuangan, Financial Literacy berpengaruh positif signifikan terhadap Kompetensi pegawai pengelola keuangan di Universitas Negeri Manado, Financial Literacy berpengaruh positif signifikan terhadap kinerja pegawai pengelola keuangan melalui kompetensi pengelolah keuangan di Universitas Negeri Manado. Aplikasi Keuangan berpengaruh positif signifikan terhadap kinerja pegawai pengelola keuangan melalui kompetensi pengelolah keuangan di Universitas Negeri Manado Kata kunci : Financial Literacy, Aplikasi Keuangan, Kompetensi, Kinerja Pengelolah Keuangan                        Abstract The purpose of this study was to measure the effect of financial literacy, use of financial applications, and the competence of financial management employees at the Manado State University headquarters on the performance of university financial management employees in Manado. This study uses a quantitative research design using path analysis tools. The results of the study then resulted in a significant effect of financial literacy on financial management at Manado State University, the next result there was a significant and positive influence between financial literacy on the use of financial applications, a positive and significant effect between the use of financial applications on the performance of financial managers, Financial Literacy had a significant positive effect on competence financial management employees at Manado State University, Financial Literacy has a significant positive effect on the performance of financial management employees through financial management competencies at Manado State University. Financial applications have a significant positive effect on the performance of financial management employees through financial management competencies at Manado State University Keywords: Financial Litarcy, Financial Applications, Competence, Financial Manager Performance
PENGEMBANGAN KONTEN MATERI AKUNTANSI USAHA TANI BAGI PETANI JAGUNG DI KELURAHAN TATAARAN PATAR KECAMATAN TONDANO SELATAN Riedel Tumilantouw; Freddy .S Kawatu; Cecilia. L Kewo; Edwin Wantah
Literacy: Jurnal Pendidikan Ekonomi Vol. 3 No. 1 (2022): Juni
Publisher : Jurusan Pendidikan Ekonomi Fakultas Ekonomi dan Bisnis UNIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jpeunima.v3i1.4243

Abstract

Penelitian ini bertujuan untuk mengembangkan konten materi akuntansi usaha tani bagi para petani jagung di kelurahan Tataaran, mengimplementasikan konsep materi akuntansi usaha tani dikelurahan Tataaran pada proses pelatihan dengan menggunakan modul materi sebagai alternatif pembelajaran, serta meningkatkan cara pengelolaan akuntansi pada usaha tani jagung dan untuk mengetahui respon para petani-petani jagung terhadap materi akuntansi usaha tani. Dalam penelitian pengembangan ini, diadaptasi dari Model 4D (Define, Design, Develop, Disseminate). Teknik pengumpulan data dilakukan melalui wawancara dan FGD (Focus Group Discussion) pada objek penelitian. Populasi dalam penelitian ini adalah sebagian dari kelompok tani malinga-lingaan Tataaran yang aktif dengan jumlah 14 orang sebagai responden, penetapan observasi dilakukan dengan mempertimbangkan kebutuhan dari petani-petani jagung akan pengembangan materi akuntansi usaha tani. Berdasarkan dari hasil analisis yang diperoleh dari wawancara dan Fokus Grup Diskusi dengan para petani-petani jagung di Kelurahan Tataaran Patar menunjukan bahwa petani membutuhkan literasi dalam pengelolaan akuntansi usaha tani, serta kurangnya penyeluhan-penyeluhan dari bidang pertanian di Kelurahan Tataaran oleh PPL pertanian, untuk itu ketersediaan akan materi akuntansi usaha tani ini sangat mereka butuhkan untuk membantu meningkatkan dan mengetahui pengelolaan akuntansi usaha tani dengan baik. Kata kunci : Akuntansi usaha tani, modul materi, usaha tani ABSTRACT This study aims to develop the content of farming accounting materials for corn farmers in the Tataaran sub-district, implement the concept of farming accounting materials in the Tataaran sub-district in the training process using the material module as an alternative learning, as well as improve the way of accounting management in corn farming and to find out the response. corn farmers on farming accounting materials. In this development research, adapted from the 4D Model (Define, Design, Develop, Disseminate). Data collection techniques were carried out through interviews and FGD (Focus Group Discussion) on the object of research. The population in this study is part of the active Malinga-lingaan Tataaran farmer group with a total of 14 people as respondents, the determination of observations is carried out by considering the needs of corn farmers for the development of farming accounting materials. Based on the results of the analysis obtained from interviews and Focus Group Discussions with corn farmers in Tataaran Patar Village, it shows that farmers need literacy in farming accounting management, as well as lack of counseling from agriculture in Tataaran Village by agricultural PPLs, for that The availability of farming accounting materials is very much needed by them to help improve and know the good management of farming accounting. Keywords: Farming accounting, material module, farming business
Analysis of Profit Growth of Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) for 2013-2017 Period Holly Abas; Freddy S Kawatu; Cecilia Lelly Kewo
International Journal of Applied Business and International Management 2020: IJABIM STUDENTS EDITION, AUGUST 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (132.087 KB) | DOI: 10.32535/ijabim.v0i0.878

Abstract

This study aims to determine the effect of Liquidity, Leverage, Activity, and Profitability Levels on profit growth in manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. This research applied causal associative research (causal research). The data used are manufacturing company financial statements from the Indonesia Stock Exchange publications on www.idx.co.id. The data are analysed by conducting quantitative analysis figured with numbers. The results showed that the level of Liquidity measured by a quick ratio (QR) of 0.151, with an error probability of 0.015 implied a positive and significant effect on profit growth. The level of Leverage as measured by Debt to Equity Ratio (DER) of -1.029, with an error probability of 0.005, indicated a negative and significant effect on profit growth. The level of Activity measured by Inventory Turnover (ITO) of 0.288, with error probability of 0.113, suggested a positive and insignificant effect on profit growth. The level of Profitability as measured by Return on Equity (ROE) of 0.569, with error probability of 0.033, implied a positive and significant effect on profit growth, levels of liquidity, leverage, activity, profitability. In addition, as measured by a simultan test (F) of 0.451, with error probability of 0.002, the level of Liquidity, Leverage, Activity, Profitability simultaneously show a significant effect on profit growth.
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).
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (132.211 KB) | DOI: 10.32535/ijafap.v3i3.945

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (120.156 KB) | DOI: 10.32535/ijafap.v2i1.361

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (209.049 KB) | DOI: 10.32535/ijafap.v5i3.1895

Abstract

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
Co-Authors Agnes Monika Ruru Allen A. CH. Manongko Allen Ch. Manongko Manongko Amelda Sakul Anita Nisa Kambey Aprilli Bacilius Babangan, Isak Cecilia Lelly Kewo Degresia Goni Dorkas Yufice Ariyanti Kale Edwin Wantah Fenti Mitjo Ferry Slat Florence Olivia Moroki Gilly Marlya Tiwow Grace Ranti Holly Abas Isak Babangan Jaqueline E.M Tangkau Jerry Rommy Herter Wuisang Jerry Wuisang Joubert Dame Jovanka Mamuaja Kambey, Joseph Kaunang, Fioren Manengkey, Tasyara kristania Meidy Santje Selvy Kantohe Merry C. N. Rumagit Nikolas Fajar Wuryaningrat Nova Ch. Mamuaya Novita A. Saleh Kusnan Paputungan Nurhayati Zees Purba, Pebisitona Mesajaya Ramon Arthur Ferry Tumiwa Riedel Tumilantouw Sakul, Amelda Siane Diana Sahari Sinta Kusmawati Kusnady Slat, Ferry Tasyara kristania Manengkey Valentino G. Kodoatie Veronika Lintang Febiola Wongkar, Theofillus