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This study aimed at finding out the effectiveness of the cash flow system model that has been validated from experts in a focus group discussion (FGD). This study used the continuation off the stages in the development method of the previous study, that is, the implementation stage. At this implement stage the cash flow system teaching model was tested in a class of students who programed financial accounting course, one of whose learning achievements was the ability to write cash flow reports. Data collection techniques carried out by means of observation, interview, documentation, and a learning achievement test. The study used the quantitative descriptive analysis technique by measuring the students’ learning achievement as seen from the scores they obtained in the teaching process of cash flow report writing sessions. This study was done based on the scores obtained in the process of the writing of cash flow reports. The assessment was done based on the scores obtained for the assessment process of attitude, participation, assignment and learning achievement as seen from the evaluation of the products produced. From the implementation it was found out that the students’ learning achievement in writing cash flow reports in terms of attitude, participation, and product evaluation respectively fell into a very good category. Hence, the cash flow system model is effective for use in the teaching process Copyright © Universitas Pendidikan Ganesha. All rights reserved. * Corresponding author. E-mail addresses: niluhgedeerni123@gmail.com (Ni Luh Gede Erni Sulindawati) A R T I C L E I N F O Article history: Received 19 February 2019 Received in revised form 16 March 2019 Accepted 15 April 2019 Available online 26 May 2019

The Effectiveness of the Implementation of Cash Flow System Model to Enhance the Ability to Write Cash Flow Reports