This study aims to examine and analyze the factors that influence managerial performance and their effect for financial accountability. By using an explanatory research method, this type of research is descriptive verification. Using primary data through surveys by providing research instruments to regional work unit tools at North Sulawesi. The collected data tested using the structural equation model method with partial least square approach. Simultaneous results of participatory budgeting, clarity of budget targets and internal control have a positive effect on managerial performance. Likewise managerial performance has a positive effect on financial accountability.

Penelitian ini bertujuan untuk mengetahui tingkat efektivitas pengelolaan alokasi dana desa pada Desa Sea Satu tahun 2016-2019, hambatan yang dihadapi dalam merealisasi alokasi dana desa pada Desa Sea Satu, cara menanggulangi hambatan dalam merealisasi alokasi dana desa pada Desa Sea Satu. Jenis penelitian ini adalah Kualitatif dengan analisis deskriptif eksploratif. Data dikumpulkan dengan metode dokumentasi dan wawancara kepada unsur pemerintah desa yang terlibat dalam pengelolaan ADD. Analisis data menggunakan teknik efektivitas dan rasio kriteria efektivitas. Hasil penelitian menunjukkan Efektivitas pengelolaan alokasi dana desa dari tahun 2016-2019 sudah berada dalam kategori efektif. Tingkat efektivitas pengelolaan alokasi dana desa pada Desa Sea satu yaitu tahun 2016 (100%), 2017 (97,80%), 2018 (99,80%), dan 2019 (100%). Hambatan yang dialami dalam merealisasi alokasi dana desa pada Desa Sea Satu adalah pemahaman masyarakat terhadap ADD. Cara menanggulangi hambatan dalam merealisasi alokasi dana desa dapat dilakukan dengan pelatihan terkait pengelolaan alokasi dana desa.

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 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 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