Dana desa adalah dana yang bersumber dari Anggaran Pendapatan dan Belanja Negara yang diperuntukan bagi desa yang ditransfer melalui Anggaran Pendapatan dan Belanja Daerah Kabupaten/Kota dan digunakan untuk membiayai penyelenggaraan pemerintahan, pelaksanaan pembangunan, pembinaan kemasyarakatan, dan pemberdayaan masyarakat. Menurut Permendagri No. 113 Tahun 2014 menjelaskan bahwa pengelolaan keuangan desa adalah keseluruhan kegiatan yang meliputi Perencanaan, Pelaksanaan, Penatausahaan, Pelaporan dan Pertanggungjawaban. Penelitian ini bertujuan untuk mengetahui bagaimana pengelolaan dana desa di Kecamatan Tatapaan di Desa Sulu, Desa Paslaten, Desa Paslaten Satu, Desa Popareng, Desa Pungkol, Desa Sondaken, Desa Arakan dan Desa Rap-Rap apakah sesuai dengan Permendagri No. 113 Tahun 2014 atau tidak. Hasil penelitian menunjukan bahwa tahap Perencanaan, Pelaksanaan, dan Penatausahaan sudah sesuai dengan Permendagri No. 113 Tahun 2014 namun untuk Pelaporan dan Pertanggungjawaban terjadi hambatan sehingga tidak sesuai dengan Permendagri No. 113 Tahun 2014.

A study conducted by the World Bank on Ease of Doing Business for starting a business shows that the business environment in Indonesia is still not conducive to the growth of the trade and industry sector because of the high cost of starting and operating a business. This is because Indonesia faces many problems of formality and complicated procedures that need to be passed, especially in starting a new business. The research objective is to conduct an empirical study of ease doing business, especially starting a business in small and medium enterprises (SMEs) in the Eastern Indonesia Region. The study was conducted in 12 districts/cities in North Sulawesi Province. The research method used is descriptive and qualitative method to several businesses in the form of interviews. The results show that there has been a positive change in ease of doing business especially starting a business in this region.

Accounting information system is very important part to improve organizational efficiency and support competitiveness by providing financial and accounting information for the company. The system can be said to be effective if the system is able to produce information that is acceptable and able to meet the expectations of information in a timely, accurate, and reliable. This study aims to examine the effect of top management support and knowledge manager on the effectiveness of accounting information systems. The population in this study is retail companies located in Manado. This study used Purposive sampling technique, obtained 42 people as respondents with questionnaire as the research instrument. This study used primary data that is the answer of the respondents tabulated and processed using SPSS software (Statistic Product and Service Solution) version 22. Data analysis was performed with multiple linear regression analysis. The result of this study showed that top management support and knowledge manager simultaneously affect the effectiveness of accounting information system. Top management support as partially has a positive effect on the  effectiveness of accounting information system meanwhile knowledge manager has no effect on the effectiveness of accounting information system.Keywords: Top Management Support, Knowledge Manager , Effectiveness Of Accounting Information System

The statements of cash flows report cash flows over a specified period and are classified according to operating, investing and financing activities. The creation of a cash flow statement, enables each company to predict its progress so that company does not experience any losses. This research determines whether the preparation of cash flow statement from PT. BPR Prisma Dana Manado is based on PSAK Number 2, 2015 and to also determine whether its cash flow is used as the basis for management decision making. This research is a qualitative research. The results of this research in PT. BPR Prisma Dana Manado shows that in the preparation of its cash flow statement, the company uses PSAK Number 2, 2015 as its guidelines using indirect method. In its management decision making, PT. BPR Prisma Dana Manado uses analysis of cash flow statement as the basis to determine its policies.Keywords: Analysis, Cash Flow Statement, Management Decisions

Indonesian Government Regulation Number 27 of 2014 and regional regulation of Talaud Islands Regency Number 2 of 2012 concerning the management of regional assets, explains the regulation of regional assets from government agencies in order to be able to carry out regional property management in accordance with applicable regulations. Regional property is a crucial asset and needs to be careful in its management. Regional financial institutions and assets of the Talaud Islands Regency as a government agency play an important role as users of local government assets to be used and utilized in order to support the implementation of the tasks and functions of the local government. The current regional government with regional autonomy can manage the revenue, expenditure, and assets of the region. This research was conducted at the financial and asset management body of the Talaud island district which is a local government agency that acts as the user of regional property for the continuity of the government program. The research method in this paper is a descriptive analysis method. This research is located in the Regional Financial and Asset Management Agency of the Talaud Islands Regency. The results of research conducted at the regional financial and asset management body found that asset management and its use are in accordance with applicable regulations. There are three main activities that apply to the management and use of regional assets.