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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

Author-ID : 2527643

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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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

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

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

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

nbsp; 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 nbsp; nbsp; 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

PENINGKATAN MINAT BELAJAR SISWA PADA MATA PELAJARAN EKONOMI MELALUI MODEL PEMBELAJARAN PROBLEM BASED LEARNING PBL KELAS XI IPS 1 DI SMA NEGERI I BIAK BARAT TAHUN AJARAN 2022 2023 Isak Babangan; Freddy Kawatu; Amelda Sakul; Gilly Tiwow
Literacy: Jurnal Pendidikan Ekonomi Vol 4 No 1s (2023): 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.v4i1s.8125

ABSTRAK Tujuan penelitian ini adalah untuk mengetahui adanya penerapan model pembelajaran Problem Based Learning PBL dapat meningkatkan minat belajar nbsp;siswa kelas XI IPS 1 pada mata pelajaran ekonomi di SMA Negeri 1 Biak Barat Tahun Ajaran 2022 2023 Penelitian yang dilakukan yaitu dengan metode Penelitian Tindakan Kelas PTK yang dilaksanakan selama dua siklus yang masing masing siklus dilalui menjadi empat tahap penelitian yaitu: 1 Perencanaan; 2 Pelaksanaan; 3 Pengamatan; dan 4 Evaluasi dan Refleksi Dalam peneltian ini subjek penelitian adalah seluruh siswa kelas XI IPS 1 SMA Negeri 1 Biak Barat Tahun Ajaran 2023 2024 Siswa kelas XI IPS 1 yang berisi 21 siswa dengan komposisi 15 siswa perempuan dan 6 siswa laki laki Penelitian ini dilaksanakan dengan cara berkolaborasi bersama dengan guru mata pelajaran ekonomi kelas XI Teknik pengumpulan data menggunakan cara observasi wawancara dokumentasi dan tes Hasil penelitian ini bahwa penerapan model pembelajaran Problem Based Learning PBL menunjukkan adanya peningkatan hasil belajar mata pelajaran ekonomi dapat dilihat dari siswa yang memperoleh nilai lebih dari kriteria ketuntasan minimal KKM Dapat dibuktikan sebelum adanya tindakan presentase hasil belajar siswa hanya 19 04 setelah dilakukan tindakan siklus I hasil belajar siswa terlihat mencapai hasil 38 09 dan setelah dilakukan tindakan siklus II menjadi 85 71 Berdasarkan penelitian dapat disimpulkan bahwa model pembelajaran Problem Based Learning PBL dalam mata pelajaran ekonomi dapat meningkatkan hasil belajar siswa kelas XI IPS 1 di SMA Negeri 1 Biak Barat Tahun Ajaran 2022 2023 Kata kunci: hasil belajar peningkatan model pembelajaran nbsp; ABSTRACT The purpose of this research is to determine whether the application of the Problem Based Learning PBL learning model can increase students interest in studying in class XI IPS 1 in economic subjects at SMA Negeri 1 Biak Barat for the 2022 2023 academic year The research carried out was using the Classroom Action Research PTK method which was carried out over two cycles each cycle passing into four research stages namely: 1 Planning; 2 Implementation; 3 Observation; and 4 Evaluation and Reflection In this research the research subjects were all students of class XI IPS 1 SMA Negeri 1 Biak Barat for the 2023 2024 academic year Class XI IPS 1 students contain 21 students with a composition of 15 female students and 6 male students This research was carried out in collaboration with the class XI economics teacher Data collection techniques use observation interviews documentation and tests The results of this research show that the application of the Problem Based Learning PBL learning model shows an increase in learning outcomes in economics subjects which can be seen from students who get more scores than the minimum completeness criteria KKM It can be proven that before the action the percentage of student learning outcomes was only 19 04 after the first cycle actions were carried out the student learning outcomes were seen to have achieved 38 09 and after the second cycle actions were carried out it was 85 71 Based on research it can be concluded that the Problem Based Learning PBL learning model in economics subjects can improve the learning outcomes of class XI IPS 1 students at SMA Negeri 1 Biak Barat for the 2022 2023 academic year Key words: learning outcomes improvement learning model

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; Freddy .S Kawatu; Ferry Slat; Allen Ch. Manongko 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 nbsp; 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 nbsp; hasil belajar yang diharapkanpun dapat meningkat Kata Kunci : Model Project Based Learning Minat Belajar nbsp; 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

ANALISIS MEDIA PEMBELAJARAN DIGITAL BERBANTUAN CANVA DALAM MENUNJANG PEMBELAJARAN EKONOMI DI SMA NEGERI 3 TONDANO Tasyara kristania Manengkey; Freddy Semuel Kawatu; Jerry Wuisang
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 nbsp; nbsp; 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

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 | DOI: 10.32535/ijabim.v0i0.878

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.

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 and Finance in Asia Pasific (IJAFAP) Vol 3, No 3 (2020): October 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i3.945

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 and Finance in Asia Pasific (IJAFAP) Vol 2, No 1 (2019): February 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v2i1.361

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

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 Cecilia. L 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

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