Ak-05 Regional Government Accounting for Districts and Villages (Theory & Cases)

Dra. Anie Mundung, M.Si was born in Tombasian Atas 20 January 1959, graduated from Sam Ratulangi University Manado in the field of management science in 1985. continued her Masters studies in financial accounting and auditing at Airlangga University Surabaya and graduated in 2006. Currently as a lecturer for financial accounting courses, Public Sector Accounting at the Manado State Polytechnic Accounting Department. He has also held various positions, including as chairman of the examining body (1994-1997) and cooperative treasurer (1998-2003 and 2004-2010) at the Manado State Polytechnic cooperative, and credit score examiner proposing lecturer credit scores (2015-present). Has attended various seminars and training in the fields of accounting, finance, management, entrepreneurship and auditing at home and abroad. He has also participated in various trainings, such as lsp-bnsp competency assessor training (2015), national workshop in accounting education: valuation, ifrs, and taxation at Indonesian universities (2012), and has also been a trainer for MSMEs and DEA Kominfo.

Jacqualine Greety Wenas, SE., MSA is a lecturer at the Accounting Department of the Manado State Polytechnic. Received a bachelor's degree in economics from the Faculty of Economics, Sam Ratulangi University, Manado in 1992 and a Masters in Accounting Science from the Faculty of Economics and Business, Accounting Study Program, Sam Ratulangi University, Manado in 2020. Developed yourself by following Characteristics and Applied Approach (AA) obtained in 2021 The courses taught are Public Sector Accounting and Practice, Regional Government Accounting, Government Accounting Systems, Government Accounting and Taxation, Government Accounting Laboratory, Accounting Systems Laboratory, Accounting Information Systems, Entity Accounting Systems, Auditing 1, and Advanced Financial Accounting. Apart from being a lecturer, he is also the Head of the SIA laboratory, Manado State Polytechnic Accounting Department.

Fanesa Isalia Minanda Syaefudin, SE., M.Acc was born in Manado, March 15 1994. Completed her undergraduate education (Bachelor of Economics) at Sam Ratulangi University, Manado, majoring in Accounting, and Masters (Master of Accounting) at Gadjah Mada University, Yogyakarta. The author has been an Educator at the Manado State Polytechnic Accounting Department since March 2022, studying the subjects: Government Financial Accounting, Government Accounting Systems, and Government Accounting Laboratory.