In phenomenological that capital improvements micro and small businesses that are not necessarily able to manage venture capital, although the amount of lending by the government continue to grow. The most important factor faced by micro businesses related to the ability to create a business plan, do the bookkeeping and calculate profit and loss through the preparation of financial statements of small businesses. This ability can only be done if the micro and small entrepreneurs have obtained special assistance, such as training on the highly strategic with regard to financial governance. Framework for problem solving is done with the following process: 1) know the initial conditions of financial management; 2) A touch of science and technology through training in financial management systems. By using the proper training on ways financial management system that is efficient and effective, it is expected there will be changes in behavior; 3) The expected result, after the implementation of the training. This activity can be tested through the stages at least one month after the training. The results were obtained: 1) Model and small business bookkeeping cycle and simple calculations of profit and loss, are important materials which not only known, but should be understood in the transaction of business activities in order to be recorded correctly according to the actual situation; 2) training was very positive response because it is closely related to their daily activities, so it felt a primary requirement. 3) small businesses in the Karondoran village and Eastern Langowan District has managed to gain knowledge of the Model and the cycle of small business bookkeeping as well as feasibility studies (businness Plan) is simple. Therefore, training and habituation of micro and small entrepreneurs continuously followed by appropriate change-change business development, will be very much needed. Keywords: Model and the cycle of small business bookkeeping, business plan

This research aims at analyzing the relation between budgetary partisipation and budgetary slack as well as assessing the roles of organizational culture and group cohesiveness which are assumed to increase the impactt on relation between budgetary partisipation and budgetary slack. Further, this research examines: 1) the influence of budgetary partisipation on budgetary slack; 2) the impactt of organizational culture as the moderating variable on the relation between budgetary partisipation and budgetary slack; 3) the impact of group cohesiveness as the moderating variable on the relation between budgetary partisipation and budgetary slack. The research applies empirical and structured model by employing explanatory survey method which enables the researcher to test hypothesis by investigating the interaction among research variables. The research population is the members of institutional units in Universitas Negeri Manado consisting of 8 faculties/graduate programs/institutions. The respondents are 72 university staffs who have held certain positions for at least one year. Due to the limited number of research population, all research Samples become research target. Thus, this is a population research. The findings of this research are; 1) budgetary Partisipation has a positive influence on budgetary slack; 2) organizational culture as the moderating variable has a siginificant effect on the relation between budgetary partisipation and budgetary slack; 3) Group cohesiveness organizational culture as the moderating variable has a siginificant effect on the relation between budgetary partisipation and budgetary slack.

Bagaimana system akuntabilitas pengelolaan dan pengawasan Dana Desa Talawaan Atas, Kecamatan Wori, Kabupaten Minahasa Utara, akuntabilitas pengelolaan dan pengawasan Dana Desa di Desa Talawaan Atas, Kecamatan Wori, Kabupaten Minahasa Utara”.Metode dalam penelitian ini adalah metode kualitatif.Kesimpulan hasil penelitian adalah sebagai berikut: (1) Perencanaan Program Dana Desa di Desa Talawaan Atas telah melibatkan partisipatif masyarakat yang ditampung dalam forum Musyawarah Dusun Dan Musyawarah Desa. , (2) Pelaksanaan program Dana Desa di Desa Talawaan Atas sudah sesuai dengan peraturan yang diatur oleh pemerintah.(3) pelaporan Dana Desa secara teknis maupun administratif sudah baik, pemerintah desa telah melakukan pelaporan serta pertanggungjawaban terhadap masyarakat maupun pemerintah secara baik walaupun transparansi. (4) Pengawasan Dana Desa Talawaan Atas dilakukan oleh berbagai pihak tidak terkecuali masyarakat, baik dari pemerintah melalui inspektorat yang melakukan inspeksi mendadak maupun dari masyarakat yang langsung mengawasi dalam pelaksanaan dan perencanaannya serta penggunaan Dana Desa.   Abstract             What is the management and monitoring accountability system of the Talawaan Atas Village Fund, Wori District, North Minahasa Regency accountability of the management and supervision of the Village Fund in Talawaan Atas Village, Wori District, North Minahasa Regency. "The method in this study is a qualitative method. The conclusions of the research results are as follows: (1) Planning for the Village Fund Program in Talawaan Atas Village has involved community participation. accommodated in the Hamlet and Village Deliberative Council forums. (2) The implementation of the Village Fund program in Talawaan Atas Village is in accordance with the regulations regulated by the government. (3) The Village Fund reporting is technically and administratively good, the village government has made good reporting and accountability to the community and government despite transparency. (4) Supervision of the Talawaan Atas Village Fund is carried out by various parties including the community, both from the government through the inspectorate which conducts unannounced inspections and from the community who directly supervises the implementation and planning as well as the use of Village Funds.

This study aims to determine the effect of incentives upon employees' work effectiveness at PT. United Coconut Tina Indonesia, North Minahasa. This study made use of associative method with the quantitative approach. The data were collected by questionnaires distributed to employees in PT. United Coconut Tina Indonesia, North Minahasa to find the causes and consequences of the variables. The population used in this study is the employees of PT. United Coconut Tina Indonesia, North Minahasa. This study applied a simple linear regression analysis through the requirements test including the instrument test and normality test. The data derived from questionnaires where been weighted and processed using the SPSS version 22. The findings lead to a conclusion that incentives affect work effectiveness.

The joint group of pastries "Bepang or Rencina and other Traditional Cakes" is a business group that is home industry. The main problem of this business is that the product is still large, so it is not interesting to see or to eat it. In addition there is no packing system or packaging that meets the standards of quality marketing, so the product quickly damaged. Other things labeling products have not written down the name of the product, without any expiration date, product composition, product superiority, name making and so on. Another problem faced is the marketing of its products. Previously traded transactions can only be done by face-to-face, while it opens the opportunity to sell over the phone, and even now is very easy and often done via the Internet, such as in facebook account, twitter and others for promotion. Implementation of IbM program is implemented as an effort to empower the KUBE group in the field of entrepreneurship and product marketing through training activities that focuses on business development and marketing. Methods of program implementation that will be conducted are: (1) business management training, (2) Business marketing training, (3) and (4) assistance. All of these methods are a unity of this IbM program. The strategic target audience in this activity is the community of Joint Business Group  belonging to the form of business of  bepang pastry (rencina) and other wet cakes located in Karondoran Village, East Langowan District, Minahasa Regency. The number of trainees is 20 people. The results of the training activities conducted are very positively responded because it is closely related to their daily activities, so that felt is a major requirement. After implementing community service in the form of training, the joint venture groups have been successfully motivated entrepreneurship so as to be able to prepare a business plan, forming the organizational structure of the business group together, making a simple product packaging design. Keywords:IbM, Joint Business Group