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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 Jambura Accounting Review 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
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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Analisis Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Orang Pribadi Kambey, Alicia; Kewo, Cecilia Lelly
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.4795

Abstract

Tujuan dalam penelitian untuk menganalisis kualitas pelayanan fiskus terhadap kepatuhan wajib pajak orang pribadi yang terdaftar di Kantor Pelayanan Pajak Pratama Manado. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif untuk memperoleh data. Responden dalam penelitian ini adalah wajib pajak orang pribadi yang terdaftar di Kantor Pelayanan Pajak Pratama Manado. Hasil penelitian menunjukan bahwa Wajib Pajak Orang Pribadi yang ada di Kantor Pelayanan Pajak (KPP) Pratama Manado patuh dalam perpajakannya. Hasil penelitian menunjukkan bahwa para wajib pajak sudah bisa mengetahui akan kewajiban mereka sebagai wajib pajak. Kualitas pajak yang baik dapat menjadi modal utama dan menjadi hal penting untuk dapat menarik perhatian para wajib pajak. Hal ini menunjukan bahwa semakin baik kualitas pelayanan yang diberikan fiskus, maka semakin tinggi tingkat pelayanan terhadap wajib pajak.
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

nbsp;< strong>< p> 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 < em> Teknik pengumpulan data dilakukan melalui wawancara dan FGD Focus Group Discussion < em>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 < p> Kata kunci : Akuntansi usaha tani modul materi < em>< strong>usaha tani< em>< strong>< p> nbsp;< p> nbsp;< p> ABSTRACT< strong>< p> 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 < p> Keywords: Farming accounting material module farming business< strong>< p>
Kinerja Manajerial di Universitas Negeri Manado Dalam Hal Implementasi Sistem Pengendalian Intern dan Komitmen Organisasi Cecilia Lelly Kewo
Society Vol 8 No 2 (2020): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v8i2.268

Abstract

This research examines the internal control system implementation and organizational commitment effects on managerial performance at Universitas Negeri Manado empirically. This research uses the descriptive quantitative method, while the analysis method uses descriptive analysis. This research uses primary data by collecting research instruments in questionnaires, observation, and interviews. The target population is the management and staff of Universitas Negeri Manado. The sampling method using simple random sampling and the number of questionnaires that meet the processed requirements is 75 questionnaires. This research uses IBM SPSS Statistics software to test the collected data. Hypothesis testing uses the path analysis method. This research shows that internal control system implementation has a significant positive effect on managerial performance. Likewise, organizational commitment partially has a positive effect on managerial performance. Overall, internal control system implementation and organizational commitment positively and significantly affect managerial performance at Universitas Negeri Manado.
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): January 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jcda.v5i1.1380

Abstract

The purpose of this study is to identify the problems faced by Micro, Small and Medium Enterprises (MSMEs) in the new normal and arrange materials for their economic empowerment in the Matuari 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. The material developed is the economic empowerment of MSMEs with an outline of characteristics and principles of entrepreneurship, entrepreneurial creativity and innovation, how to get business capital, family financial management, and online marketing. The trial of this MSME economic empowerment material is highly effective.
Measurement of Factors Influencing Village Financial Statements Quality Cecilia Lelly Kewo; Stella Theodora Kewo
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 1 (2024): April - July 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i1.4112

Abstract

Village finance is in the spotlight of the Republic Indonesia government, where there are many problems with village finance, from budgeting to financial reporting. This cannot be separated from the large disbursement of village funds from the central government to improve village welfare. This study aims to analyze the impact of competency factors, internal controls, and accounting information systems factors on the quality of village financial statements. With a population of 227 villages, this study collected samples from 138 villages through simple random sampling. The data that has been collected is then measured by Structural Equation Modeling – Partial Least Square with an alpha of 5%. The results show that the competencies have a positive significant effect on the quality of village financial statements. Likewise, internal control and accounting systems each positively affect the quality of village financial statements. This research has implications for local governments to increase training for village apparatus, expand internal control socialization and improve infrastructure related to computers and internet networks.
Pengaruh Partisipasi Masyarakat Terhadap Kesehatan Keuangan pada Asuransi Badan Penyelenggara Jaminan Sosial Kesehatan Di Minahasa Tenggara Margareta Ense; Jaqueline E. M. Tangkau; Cecilia Kelly Kewo
Jambura Accounting Review Vol. 7 No. 1 (2026): Jambura Accounting Review - February - Juli 2026
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jar.v7i1.333

Abstract

Penelitian ini bertujuan untuk melihat dampak partisipasi masyarakat terhadap kondisi keuangan BPJS Kesehatan di Kabupaten Minahasa Tenggara. Untuk mengukur partisipasi masyarakat, digunakan empat indikator utama, yaitu kepesertaan aktif, penggunaan layanan, pemahaman dan kesadaran, serta keterlibatan dalam sosialisasi. Sementara itu, kondisi keuangan BPJS Kesehatan dinilai berdasarkan empat indikator, yaitu kepatuhan dalam membayar iuran, rasio klaim, arus kas, dan cadangan teknis. Penelitian menggunakan pendekatan kuantitatif dengan metode survei melalui kuesioner kepada 78 responden yang merupakan peserta mandiri BPJS Kesehatan di Kelurahan Silian Timur. Proses analisis meliputi uji validitas, reliabilitas, asumsi klasik, serta regresi linier sederhana. Hasil penelitian menunjukkan bahwa partisipasi masyarakat secara signifikan memengaruhi kondisi keuangan BPJS Kesehatan. Temuan ini menunjukkan bahwa meningkatkan pemahaman masyarakat dan efektivitas sosialisasi sangat penting untuk memastikan kelangsungan program Jaminan Kesehatan Nasional.
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

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.
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

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.
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 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

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 Akay, Melisa Elfira Alicia Kambey Amelda Sakul Andrew Patrick 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 Semuel Kawatu Freddy Semuel Kawatu Gea Delaya Tambahani Gres Putri Yolanda Sipayung Holly Abas Jaqueline E.M Tangkau Jerry Rommy Herter Wuisang Johny Manaroinsong Jonathan Solang Kambey, Alicia Kambey, Joseph Kewo, Stella Theodora Langi, Jessy Laura Sumampouw Lenny Leorina Evinita Leonardo Dengah Lihart Lumapow Linda A. O. Tanor Lumowa, Angelina Adeleida Margareta Ense 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 Stella Theodora Kewo Tamboto, Henry Jeheskiel Daniel Taroreh, Johny Tinneke Evie Meggy Sumual Winda Lombogia Yanti Rufaedah, Yanti Yossi Christian Korah