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All Journal ACCOUNTABILITY Journal of Economics, Business, & Accountancy Ventura Jurnal Manajemen & Supervisi Pendidikan Jurnal Riset Akuntansi dan Keuangan Journal of Education Technology YUME : Journal of Management BERNAS: Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Literacy: Jurnal Pendidikan Ekonomi Industrial Research Workshop and National Seminar Journal of Innovation in Management, Accounting and Business International Journal of Applied Business and International Management Journal of the Community Development in Asia International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Jurnal Akuntansi Manado (JAIM) Indonesian Journal of Sustainability Accounting and Management Society

Cecilia Lelly Kewo

Universitas Negeri Manado

Author-ID : 2527666

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Pengaruh Penganggaran Partisipatif, Komitmen Organisasi Dan Pengendalian Intern Terhadap Kinerja Manajerial Aparatur Pemerintah Kabupaten Minahasa Mamuaya, Nova CH; Kewo, Cecilia Lelly
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 1 (2019): Jurnal Riset Akuntansi dan Keuangan. April 2019 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v7i1.15854

Abstract. This study aims to empirically examine the effect of participatory budgeting, organizational commitment and internal control both simultaneously and partially on the managerial performance of the Minahasa district government apparatus in North Sulawesi Province. The method used in this study is the sampling method. Sampling was carried out using a simple random sampling method for officers who were assigned to SKPD in Minahasa District. The data used are primary data and data collection through a questionnaire. The analytical method used is descriptive analysis, then testing the hypothesis used path analysis method. The results of the study indicate that simultaneous participatory budgeting, organizational commitment and internal control affect managerial performance. Partially participatory budgeting, organizational commitment andÂ internal controls each have a positive effect on managerial performance.Abstrak. Penelitian ini bertujuan untuk menguji secara empirik pengaruh penganggaran partisipatif, komitmen organisasi dan pengendalian intern baik secara simultan maupun parsial terhadap kinerja manajerial aparat pemerintah kabupaten MinahasaÂ di Propinsi Sulawesi Utara. Metode yang digunakan dalam penelitian ini adalah metode sampling. Penarikan sampel dilakukan dengan metode simpel random sampling pada aparat yang bertugas pada SKPD di Kabupaten Minahasa. Data yang digunakan adalah data primer dan pengumpulan data dilakukan melalui melalui kuesioner. Metode analisis yang digunakan adalah analisis deskriptif, kemudian pengujian hipotesis dipakai metode analisis jalur (path analysis).Hasil penelitian menunjukkan bahwasecara simultanpenganggaran partisipatif, komitmen organisasi dan pengendalian intern berpengaruh terhadap kinerja manajerial. Secara parsial penganggaran partisipatif, komitmen pada organisasi dan pengendalian intern masing-masing berpengaruh positif terhadap kinerja manajerial.Â Kata kunci.Penganggaran Partisipatif, Komitmen Organisasi, Pengendalian Intern, Kinerja Manajerial

SERVANT LEADERSHIP: MODEL KEPEMIMPINAN KONTEMPORER KEPALA SEKOLAH Aneke A. Salam; Cecilia Lelly Kewo
JMSP (Jurnal Manajemen dan Supervisi Pendidikan) Vol 2, No 1 (2017): Vol. 2 No. 1 November 2017
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.247 KB)

Peneliti ini bertujuanuntuk mendeskripsikan: internalisasi filosofi servant leadership dalam kepemimpinan kepala sekolahsertapelaksanaan tugas kepala sekolah dalam bingkai servant leadership.Pendekatan penelitian menggunakan metode kualitatifberdasarkan data deskriptifyang dikumpulkan melalui latar alami (natural setting) dari pemahaman atau sudut pandang subyek terteliti dan tidak terikat oleh isu teoritik.Penelitian ini dilaksanakan di Sekolah Menengah Kejuruan Katolik Santa Familia di KotaTomohon dengan subyek terteliti kepala sekolah dan personil sekolah sebagai sumber informasi. Hasil penelitian menemukan bahwa: pertama,filosofi yang terkandung dalam servant leadership ternyata telah diadopsi dan menjiwai kepemimpinan sekolah di SMK St. Familia Tomohon;kedua, Kepala sekolah di SMK Katolik St. Familia dijumpai telah menerapkan model kepemimpinan kontemporer yaitu model kepemimpinan yang melayani (servant leadership) secara humanis,menyentuh hati dalam kesatuan kerja logika dan tindakan yang berujung pada terciptanya suasana kerja yang menyenangkan. DOI : https://doi.org/10.17977/um025v2i12017p075

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

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

Pengaruh Penerapan Tata Kelola Pemerintahan dan Efektivitas Audit Internal Terhadap Kualitas Laporan Keuangan (Studi Pada Pemerintah Kabupaten dan Kota di Sulawesi Utara) Cecilia Lelly Kewo; Yanti Rufaedah
Prosiding Industrial Research Workshop and National Seminar Vol 10 No 1 (2019): Prosiding Industrial Research Workshop and National Seminar
Publisher : Politeknik Negeri Bandung

Isu yang paling mengemuka dewasa ini dalam pengelolaan administrasi publik adalah tata kelola pemerintahan yang baik atau disebut good government governance. Tata kelola yang baik dapat meningkatkan kepemimpinan organisasi, manajemen dan pengawasan, menghasilkan intervensi yang lebih efektif, dan akhirnya mengarah pada hasil yang lebih baik dengan kehidupan masyarakat yang meningkat. Salah satu betuk tata kelola pemerintah yaitu akuntabilitas laporan keuangan. Tujuan penelitian adalah untuk memberikan bukti empiris mengenai pengaruh tata kelola pemerintah dan efektivitas audit intern terhadap kualitas laporan keuangan. Sumber data diperoleh melalui penelitian lapangan yang dilakukan melalui observasi, wawancara dan penyebaran kuesioner serta juga studi pustaka. Data dikumpulkan dari 65 satuan kerja perangkat daerah (SKPD) pada 8 kabupaten kota di Sulawesi Utara. Data sekunder sebagai bahan perbandingan yang diperoleh dari Laporan Hasil Pemeriksaan Badan Pemeriksaan Keuangan, Laporan Keuangan Pemerintah Daerah, dan Laporan Akuntabilitas Kinerja Instasi Pemeritah. Data dianalisis menggunakan Structural Equation Modeling dengan metode path analisis. Hasil penelitian menunjukkan bahwa dengan tingkat kekeliruan 0.05 maka secara parsial tata kelola pemerintahan berpengaruh positif terhadap kualitas laporan keuangan. Efektivitas audit intern berpengaruh positif terhadap kualitas laporan. Secara simultan tata kelola pemerintahan dan efekivitas audit intern berpengaruh positif terhadap kualitas laporan keuangan pemerintah daerah.

Apakah Good Government Governance dan Pengendalian Intern dapat Mempengaruhi Kualitas Akuntabilitas Laporan Keuangan Sektor Publik? Cecilia Lelly Kewo; Linda A.O Tanor
Prosiding Industrial Research Workshop and National Seminar Vol 11 No 1 (2020): Prosiding 11th Industrial Research Workshop and National Seminar (IRWNS)
Publisher : Politeknik Negeri Bandung

Tata kelola pemerintahan menjadi isu yang sangat penting dewasa ini. Tata kelola pemerintahan merupakan suatu unsur dalam menjalankan roda pemerintahan. Semakin baik suatu pemerintahan dikelola oleh para pengambil kebijakan maka kualitas pelayanan yang dirasakan oleh masyarakatpun akan semakin baik dan pada akhirnya akan mendorong peningkatan kesejahteraan masyarakat ke titik yang lebih baik. Penelitian ini bertujuan untuk mengetahui pengaruh tata kelola pemerintahan atau good government governance (GGG) dan pengendalian intern terhadap kualitas akuntabilitas laporan keuangan sector public. Populasi dan sampel penelitian adalah aparatur sipil negara yang bekerja pada SKPD di Sulawesi Utara. Penelitian ini adalah penelitian luantitatif dengan margin of error 5 % dan menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa terdapat pengaruh GGG terhadap akuntabilitas laporan keuangan sector public, demikian juga pengendalian intern berpengaruh terhadap akuntabilitas keuangan sector publik

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

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

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).

Development of MSME Economic Empowerment Materials in the New Normal in Matuari District, Bitung Winda Lombogia; Lihart Lumapow; Cecilia Kewo; Edwin Wantah; Jerry Wuisang
Journal of The Community Development in Asia Vol 5, No 1 (2022): Journal of The Community Development in Asia (JCDA)
Publisher : AIBPM Publisher

The purpose of this study is toÂ identify the problems faced byÂ Micro, Small and Medium EnterprisesÂ (MSMEs)Â in the new normal and arrange materials for their economic empowerment inÂ the MatuariÂ District, Bitung City. After conducting a content development, the MSME economic empowerment material product was successfully compiled with the Four D development process, with the stages of problem identification and analysis of development needs, prototype design and material, product testing, and product revision.Â The material developed is the economic empowerment of MSMEs with an outline of characteristics and principles of entrepreneurship, entrepreneurial creativity and innovation,Â how to get business capital,Â family financial management, and online marketing.Â The trial of this MSME economic empowerment material is highly effective.

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.

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

Co-Authors Akay, Melisa Elfira Alicia Kambey Amelda Sakul Andrew P Marunduh Arie Frits Kawulur Arthur Kleanfi Wensen Audrey Natania Rori Bertha Mundung Christian Hormati Cristofer Sumiok Dewi S Koloay Edwin Wantah Eka Tridesnal L. Simanjuntak Febriyani Maureen Lidya Rattu Freddy .S Kawatu Freddy S Kawatu Freddy S. Kawatu Freddy Semuel Kawatu Freddy Semuel Kawatu Freddy Semuel Kawatu Gea Delaya Tambahani Gres Putri Yolanda Sipayung Holly Abas Jerry Rommy Herter Wuisang Johny Manaroinsong Johny Taroreh Jonathan Solang Kambey, Alicia Kambey, Joseph Kewo, Stella Theodora Langi, Jessy Laura Sumampouw Lenny Leorina Evinita Leonardo Dengah Lihart Lumapow Linda A. O. Tanor Lombogia, Winda Lumowa, Angelina Adeleida Miryam Pingkan Lonto Nico Sihaloho Nikolas Fajar Wuryaningrat Nova Ch. Mamuaya Oleyve Sumampouw Ramon Arthur Ferry Tumiwa Resli Kolong Resli Ridel Rondonuwu Riedel Tumilantouw Rommy Motoh Roos M. S. Tuerah Salam, Aneke Selpianti Biri Shelty D. M. Sumual Sjeddie Watung Tamboto, Henry Jeheskiel Daniel Tinneke Evie Meggy Sumual Winda Lombogia Yanti Rufaedah, Yanti

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