Application of Internal Control System and Regional Financial Accounting System in management of local government financial statements is a very important thing. This financial statements of local governments must meet the following characteristics : relevant, reliable, comparable, and understandable.  The purpose this study to examine the influence of the Internal Control System,Regional Financial Accounting System on the quality of goverment financial statements. The population in this study are all working in BPKAD Bolaang Mongondow Utara.  The sample in this study is the staff / employees of the financial part of the respondents were 30 respondents. The samples were selected by using a purposive samplingmethod. Data was collected by distributing questionnaires to the respondents directly concerned. Technical analysis of the data used is multiple regression with SPSS 22. The result showed that : the Internal Control System has a significant effect on the quality of government financial statements and the Regional Financial Accounting System has a positive significant effect on the quality of goverment financial statements.Keywords : Internal Control system, Regional finsncisl accaounting system, quality of goverment financial statements.

Local autonomy authorizes local government to manage and operate their governance including villages as the smallest unit in supporting local development. UU number 16 year 2014 regulates villages and authorizes their local government to manage their own finance. Village fund management must be conducted in accordance with accountability, participatory and transparency as a responsibility fulfillment to public. This study is an exploratory qualitative research. Content analysis was used to analyzed data which consists of data reduction, data display and conclusion. Respondent villages are Moyag Village and Kobo Kecil Village in District of East Kotamobagu, Kotamobagu City. Results indicate that the implementation of village fund has been compiled in accordance to the regulation. However, there is a problem in the capability of human resources. Continuous trainings are needed to improve the capabilities of PTPKD and TPK Staff. On the other hand, computer application of SIMDA has been employed to administer the village fund, despite it has not been used optimally. Supervision for management staff is needed to improve the administration.   Keywords : Village Fund, Accountability, Participatory, Transparancy

With the Indonesia Stock Exchange (IDX), every company's activity in the capital market will make it easier for investors to see the company's financial performance reflecting the financial condition of each reporting company. The capital market becomes an alternative for investors and shareholders to invest funds into companies that are registered on the Indonesia Stock Exchange (IDX). This study aims to examine the influence the variable Current Ratio, Net Profit Margin and Earning Per Share simultaneously and partially to stock prices. The samples in this research are 13 Food and Beverages companies listed in Indonesia Stock Exchange. Results that company financial performance measured by Current Ratio, Net Profit Margin and Earning Per Share do not have significant effect to stock price. t test concluded that the variable of Current Ratio, Net Profit Margin and Earning Per Share do not have significant effect to stock price in manufacturing company of Food and Beverages sub sector. Keywords: Current Ratio, Net Profit Margin, Earning Per Share, Stock Price.

The succeed of company is determined by the existing of human resources. Furthermore, high qualified competences and professionalism of human resources can improve work productivity. This research is aimed to know the influence of integrity, competences, and professionalism to accounting employees’ productivity at PT. Bank Mandiri (Persero) Tbk Manado. This is a quantitative causal research. Data were collected by questionnaires and interviews. This study employed 36 respondents. Data were analysed by multiple linear regression analysis. Regression equation result is Y = -13,193 + 0,590X1 + 0,239X2 + 0,817X3 + e. Results show that integrity, competences, and professionalism influence employees’ productivity.  Keywords: Integrity, Competences, Professionalism, and Work Productivity

Conservatism is the precautionary principle in uncertainty. There are many cases of accounting frauds occurred due to lack of conservatism implementation resulting financial statements are overstated. This study aims to analyze the affect of firm size, leverage, institutional ownership and audit committee to the implementation of conservatism in the insurance companies listed on Bursa Efek Indonesia, Bursa Malaysia and Singapore Stock Exchange. In this study, conservatism measured by market to book ratio. Used as sample of 11 companies. The analytical method used in this research is multiple regression. The results of this study are firm size and audit committee positively affect the implementation of conservatism. On the other hand, leverage and institutional ownership negatively affect the implementation of conservatism. Keywords: conservatism, firm size, leverage, institutional ownership, audit committee