Issue that has arisen today in the management of public administration is good governance. Good governance can enhance organizational leadership, management and supervision, produce more effective interventions, and ultimately lead to better outcomes with improved community life. One of the form of government governance is financial statement accountability. The purpose of this study to provide empirical evidence regarding the effects of government governance and the effectiveness of internal audits on quality of financial statements. Sources of data obtained through field research conducted through observation, interviews and questionnaires and literature study. Data collection was conducted from March to July 2019 at the offices of regional work units in 8 districts/cities in the province of North Sulawesi, Indonesia. Returns the questionnaire at 58% of the amount distributed. Data collected were analyzed using structural equation modeling with the path analysis method approach. The results showed that with an error rate of 0.05, good governance partially had a positive effect on the quality of the financial statements, the effectiveness of internal audit had a positive effect on the financial statements. Simultaneously good governance and the effectiveness of internal audit have a positive effect on the quality of local government financial reports.

The purpose of this study was to determine and analyse 1) the effect of the situational factor, store atmosphere, and sales promotion on hedonic shopping motivation and 2) the impact of situational factor, store atmosphere, sales promotion, and hedonic shopping motivation on supermarket consumer impulsive buying in Manado City, partial or simultaneously. The method used in this research is the descriptive survey and explanatory survey method, with 250 consumers who shop in several supermarkets as the sample with convenience sampling technique; primary data were collected using questionnaire with Likert scale and SEM (structural equation modeling) analyse technique using Lisrel 8.80 program. The result shows that situational factor did not significantly affect the hedonic shopping motivation while store atmosphere and sales promotion are positively related to it. Meanwhile, situational factor and sales promotion are significantly related to impulsive buying. In contrast, store atmosphere shows the opposite way to impulsive buying. Further, impulsive buying is also predicted by hedonic shopping motivation. The increasing of customers' impulsive buying behaviour occurs concerning with shopping for social purposes and sales promotion. The first approach is obtained from marketing strategy and customer service strategy while the second approach is achieved through information strategy, communication, and frequency of sample providing program.

<p>The purpose of this research is to know and analyze the effect of sales promotion and store atmosphere on hedonic shopping motivation and impulsive buying of Hypermart consumers in Manado City. The method used in this research is explanatory survey method; with 175 consumers who shop at Hypermart in Manado City as sample with convenience sampling technique; primary data with data collecting technique using questionnaire instrument with Likert scale and structural equation modeling analysis technique with Lisrel 8.80 program. The result of this research shows that sales promotion has positive and significant effect on hedonic shopping motivation; store atmosphere has positive and significant effect on hedonic shopping motivation; sales promotion has positive and significant effect on impulsive buying; store atmosphere has positive and significant effect on impulsive buying; and hedonic shopping motivation has positive and significant effect on impulsive buying of Hypermart consumers in Manado City. Impulsive buying will be improved if Hypermart management in Manado City is able to increase hedonic shopping motivation with the most dominant indicator is “shopping for value”, where hedonic shopping motivation will be improved if Hypermart management in Manado City can increase sales promotion with the most dominant indicator is “sample giveaway program” and store atmosphere with the most dominant indicator is “in-store appearance”.</p><p> </p><p><strong>Bahasa Indonesia Abstrak: </strong>Tujuan<em> penelitian ini adalah ingin mengetahui dan menganalisis pengaruh promosi penjualan dan atmosfir toko terhadap motivasi belanja hedonik </em><em>dan </em><em>pembelian impulsif konsumen Hypermart di Kota Manado.<strong> </strong>Metode yang digunakan dalam penelitian ini adalah</em> explanatory survey; <em>dengan sampel 175 orang konsumen yang berbelanja di </em><em>Hypermart Kota Manado dengan</em><em> </em><em>teknik</em> convenience sampling<em>; data primer dengan teknik pengumpulan data menggunakan </em><em>instrumen </em><em>kuesioner dengan skala Likert dan teknik analisis</em> structural equation modeling <em>dengan program Lisrel 8.</em><em>8</em><em>0.</em><em> Hasil penelitian menunjukkan </em><em>promosi penjualan </em><em>berpengaruh </em><em>positif dan </em><em>signifikan terhadap motivasi belanja hedonik; atmosfir toko berpengaruh positif dan signifikan terhadap motivasi belanja hedonik;</em><em> </em><em>p</em><em>romosi penjualan berpengaruh </em><em>positif dan </em><em>signifikan terhadap pembelian impulsif</em><em>;</em><em> </em><em>a</em><em>tmosfir toko berpengaruh positif dan signifikan terhadap pembelian impulsif; dan </em><em>m</em><em>otivasi belanja hedonik berpengaruh positif dan signifikan terhadap pembelian impulsif </em><em>konsumen </em><em>Hypermat </em><em>di Kota Manado</em><em>. </em><em>Pembelian impulsif akan mampu ditingkatkan jika manajemen </em><em>Hypermart </em><em>di Kota Manado mampu meningkatkan motivasi belanja hedonik dengan indikator yang paling dominan adalah </em><em>“</em><em>belanja untuk </em><em>nilai”</em><em>, di mana motivasi belanja hedonik akan mampu ditingkatkan jika manajemen </em><em>Hypermart </em><em>di Kota Manado mampu meningkatkan promosi penjualan dengan indikator yang paling dominan adalah </em><em>“</em><em>program pemberian sampel</em><em>”</em><em> dan atmosfir toko dengan indikator yang paling dominan adalah </em><em>“interior toko”</em><em>.</em></p>

Some studies show that religious belief does not take effect affecting consumer using sharia bank products and services. This research has implemented six dimensions of Othman and Owen which modified five dimensions of Parasuraman with adding compliance dimension. The six dimensions of Othman & Owen are known as CARTER (compliance, assurance, reliability, tangible, empathy, and responsiveness). The research purpose is to analyze compliance, assurance, reliability, tangible, empathy, and responsiveness effect on non-Muslim customer satisfaction on sharia bank products and services at Manado Sulawesi Utara partially or simultaneously. The data was gathered with questionnaire instruments of 70 respondents, measured with five Likert scale five dots. The research result shows compliance, assurance, reliability, tangible, empathy, and responsiveness has significant effect on customer satisfaction. Responsive has most strong effect and compliance is the weakest.  Keywords:  Sharia Bank, non-Muslim, quality service, customer satisfaction, Manado

The aim of this study is to analyze the effect of several antecedents of customer satisfaction in e-commerce industry, namely web design, time saved, product variety, and delivery performance, and their consequences on customer satisfaction and word of mouth. The investigation used purposive sampling with repeat buyers as criteria. 100 samples were eligible and feasible to test after validity and reliability are concluded. The results show that website design, time saved, and delivery performance are significantly influence on customer satisfaction. In the meantime, website design, time saved, and product variety were effect on word of mouth. In addition, the result also confirms the hidden role of customer satisfaction as intervening variable partially.

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The purpose of this study is to analyze the influence of several antecedents of customer satisfaction in the online shopping industry, namely site design, time savings, product variation, and shipping performance, and its consequence on customer satisfaction and word of mouth. This study uses purposive sampling with repeat buyer criteria. 100 samples qualify and deserve to be tested after testing their validity and reliability. The results showed that site design, time savings, and delivery performance significantly affected customer satisfaction. Meanwhile, site design, time savings, and product variations affect word of mouth. In addition, the results also confirm the hidden role of customer satisfaction as a partial mediating variable. Thus, the market must increase the availability of products and services to increase customer satisfaction in order to increase word of mouth activities.

Penelitian ini bertujuan untuk mengetahui pengendalian internal piutang pada PT. Feni Haltim cabang Buli. Metode yang digunakan pada penelitian ini merupakan metode kualitatif dengan pendekatan deskriptif. Metode pengumpulan data yang digunakan pada penelitian ini ialah observasi, wawancara, dan dokumentasi. Sumber data yang digunakan dalam penelitian ini ialah data primer dan data sekunder. Hasil dalam penelitian ini adalah, untuk penyelenggaraan pengendalian intern piutang yang di lakukan di PT. Feni Haltim Cabang Buli, pengendalian internnya sudah diterapkan secara baik berdasarkan lingkungan pengendalian, Penentuan resiko, Aktivitas pengendalian, Informasi komunikasi dan Pemantauan. Namun untuk kinerja karyawan masih kurang efektif dalam melaksanakan dan melakukan tanggung jawab pada bagian masing-masing.