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Application of Financial Accountability in the Village of Polohungo Agustin Polinto; Ikram Muhammad; Sukrianto
Journal of Economic, Business, and Administration (JEBA) Vol. 2 No. 1 (2021): Journal of Economic, Business, and Adminsitration (JEBA)
Publisher : LP2M Universitas Bina Mandiri Gorontalo

This study has a problem formulation, namely how to implement financial accountability in the village of Polohungo and has the aim of describing the application of village financial accountability in Pulohungo Village. This research uses descriptive research with a qualitative method approach, descriptive research type. This research uses data analysis techniques of the Miles and Huberman model with the following stages 1) Data Reduction, 2) Data Display and Conclusion Chart Drawing/Verification. The results of this study indicate that the application of the Pulohungo Village Financial Accountability is satisfactory, and in accordance with the prevailing laws and regulations. In ADD and DD planning, Planning and Development Deliberation activities have been carried out both at the hamlet level, at the village level, and at the sub-district level by involving BPD, LPMD, and representatives from the community. The purpose of this activity is to accommodate the aspirations of all elements, both the community and the village administration so that it is hoped that village development will take place as planned and in accordance with the priority scale. Implementation accountability has taken place satisfactorily and in accordance with established procedures. The use of ADD and DD funds have been used in accordance with the ADD Fund Usage Plan.

The Influence of the Working Climate and Motivation on the Performance of Employees in the Marine and Fisheries Service Boalemo County Ratna Muhdin; Anis Naki; Ikram Muhammad
Journal of Economic, Business, and Administration (JEBA) Vol. 2 No. 2 (2021): Journal of Economic, Business, and Adminsitration
Publisher : LP2M Universitas Bina Mandiri Gorontalo

The objectives of this study are: 1) to find out how much influence partially the working climate has on the performance of employees in the Boalemo District Marine and Fisheries Service; 2) to find out how much influence partially motivates the performance of employees in the Boalemo District Marine and Fisheries Service; 3) to know how much influence simultaneously the working climate and motivation on the performance of employees in the Boalemo District Marine and Fisheries Service. The quantitative descriptive research method approach with the type of survey research that explains the causal relationship and performs hypothesis testing using a multiple regression analysis approach. The results showed that:1) the working climate has a positive and significant effect on the performance of employees in the Boalemo District Marine and Fisheries Service with an influence contribution of 55%. This means that the higher the working climate, the higher the performance of employees in the Boalemo District Marine and Fisheries Service; 2) motivation negatively and significantly affects the performance of employees in the Boalemo District Marine and Fisheries Service with an influence contribution of 72%. This means that the higher the motivation, the lower the performance of employees in the Boalemo District Marine and Fisheries Service; 3) simultaneously the influence of the working climate and motivation will have a positive and significant effect on the performance of employees in the Marine and Fisheries Service with a 59% contribution. This means that if the working climate and motivation are applied simultaneously it will further improve the performance of its employees.

The Prospects of Village Owned Enterprises Development in Igirisa Village, Paguyaman District Boalemo Regency Roni Saidi; Ikram Muhammad; Fibriyanti S. Lakoro
Journal of Economic, Business, and Administration (JEBA) Vol. 2 No. 3 (2021): Journal of Economic, Business, and Adminsitration
Publisher : LP2M Universitas Bina Mandiri Gorontalo

The objectives of this research are (1) to find out the prospect of Village Owned Enterprises development (BUMDes) in Girisa Village, Paguyaman District, Boalemo Regency. (2) To determine the supporting and inhibiting factors of Village Owned Enterprises development (BUMDes) in Girisa Village, Paguyaman District, Boalemo Regency. (3) To find out the efforts made to overcome obstacles of Village Owned Enterprises development (BUMDes) in Girisa Village, Paguyaman District, Boalemo Regency.The research method used descriptive research with a qualitative approach. The data analysis technique used SWOT analysis. SWOT analysis is used to analyze prospects of Village Owned Enterprises development in Girisa Village, Paguyaman District, Boalemo Regency.The research results showed that (1) The prospect of Village Owned Enterprises development (BUMDes) in Girisa Village, Paguyaman District, Boalemo Regency which is considered not running optimally because gradually in the short-, medium- and long-term prospects have not been fulfilled. (2) The supporting factor for good cooperation between the Village Government and the high interest and interest of the community, while the inhibiting factor is the lack of BUMDes budget. Lack of competent BUMDes managers. The existence of a similar business where the presence of other parties from outside makes a business. Lack of promotion of BUMDes to the community and managers who do not have an entrepreneurial spirit. (3) Efforts made to overcome obstacles have minimal planning both short term and long term. There needs to be organizing so that a good organization can help BUMDes Bangkit Bersama be able to run well. Have good controlling (supervision). And have actuating (implementation), which is able to run well

THE PROSPECTS OF VILLAGE OWNED ENTERPRISES DEVELOPMENT IN IGIRISA VILLAGE, PAGUYAMAN DISTRICT BOALEMO REGENCY Roni Saidi; Ikram Muhammad; Fibriyanti S. Lakoro
Journal of Economic, Business, and Administration (JEBA) Vol. 3 No. 4 (2022): Journal of Economic, Business and Administration (JEBA)
Publisher : LP2M Universitas Bina Mandiri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47918/jeba.v3i3.419

The objectives of this research are (1) to find out the prospect of Village Owned Enterprises development (BUMDes) in Girisa Village, Paguyaman District, Boalemo Regency. (2) To determine the supporting and inhibiting factors of Village Owned Enterprises development (BUMDes) in Girisa Village, Paguyaman District, Boalemo Regency. (3) To find out the efforts made to overcome obstacles of Village Owned Enterprises development (BUMDes) in Girisa Village, Paguyaman District, Boalemo Regency.The research method used descriptive research with a qualitative approach. The data analysis technique used SWOT analysis. SWOT analysis is used to analyze prospects of Village Owned Enterprises development in Girisa Village, Paguyaman District, Boalemo Regency.The research results showed that (1) The prospect of Village Owned Enterprises development (BUMDes) in Girisa Village, Paguyaman District, Boalemo Regency which is considered not running optimally because gradually in the short-, medium- and long-term prospects have not been fulfilled. (2) The supporting factor for good cooperation between the Village Government and the high interest and interest of the community, while the inhibiting factor is the lack of BUMDes budget. Lack of competent BUMDes managers. The existence of a similar business where the presence of other parties from outside makes a business. Lack of promotion of BUMDes to the community and managers who do not have an entrepreneurial spirit. (3) Efforts made to overcome obstacles have minimal planning both short term and long term. There needs to be organizing so that a good organization can help BUMDes Bangkit Bersama be able to run well. Have good controlling (supervision). And have actuating (implementation), which is able to run well.

HUMAN RESOURCE MANAGEMENT PRACTICES AND CHALLENGES IN RURAL MSMES: A CASE STUDY IN SAKTI VILLAGE, SOUTH BOLAANG MONGONDOW Rendi Setiyawan Pou; Ikram Muhammad; Moh Ikbal Kadir
Journal of Economic, Business, and Administration (JEBA) Vol. 7 No. 1 (2026): Journal of Economics, Business and Administration (JEBA)
Publisher : LP2M Universitas Bina Mandiri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47918/xg4mbt94

This study aims to analyze the implementation of Human Resource Management (HRM) practices in developing the potential of Micro, Small, and Medium Enterprises (MSMEs) in Sakti Village, Posigadan District, South Bolaang Mongondow Regency, North Sulawesi Province. The study employed a qualitative descriptive approach using in-depth interviews, observations, and documentation techniques. Informants consisted of village government representatives and MSME owners selected through purposive sampling. Data were analyzed using the interactive model of Miles, Huberman, and Saldaña, which includes data condensation, data display, and conclusion drawing. The findings reveal that HRM practices among MSMEs in Sakti Village remain predominantly informal and unstructured. Human resource planning is conducted based on immediate operational needs without systematic workforce forecasting. Recruitment and selection rely heavily on family networks and personal trust rather than competency-based criteria. Human resource development is limited to informal learning through direct guidance and work experience, with minimal access to formal training programs. Compensation and incentives are adjusted according to business financial capacity and are not supported by structured reward systems. Performance evaluation is conducted subjectively through direct observation without standardized indicators or formal assessment mechanisms. These findings indicate that HRM functions have not yet been implemented strategically, which may limit productivity, workforce development, and business competitiveness. The study concludes that strengthening HRM practices through more systematic planning, competency-based recruitment, continuous employee development, structured compensation systems, and objective performance evaluation is essential to support the sustainability and growth of MSMEs in Sakti Village.

THE ROLE OF BOLUGO VILLAGE OWNED BUSINESS ENTITY (BUM DESA) BOLUGO IN TOURISM DEVELOPMENT IN EAST BOROKO VILLAGE, KAIDIPANG DISTRICT NORTH MONGONDOW BOLAANG Sarwo Eddy Posangi; Ikram Muhammad; Ismail Tahir
Journal of Economic, Business, and Administration (JEBA) Vol. 5 No. 4 (2024): Journal of Economic, Business and Administration (JEBA)
Publisher : LP2M Universitas Bina Mandiri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47918/yhkh4q22

This research aims to: 1) Evaluate the role of Bolugo Village-Owned Enterprises (BUMDes) in developing village tourism in East Boroko Village, Kaidipang District, North Bolaang Mongondow Regency; 2) Identify the determinant factors influencing the performance of BUMDes in this sector. This study employs a qualitative approach with an intrinsic case study design. Data were collected through field observations, documentation, and structured interviews with key informants, including BUMDes managers and village officials. The results indicate that the role of BUMDes Bolugo in tourism development is currently suboptimal. This ineffectiveness is driven by a lack of community empowerment, the absence of strategic partnerships with higher education institutions, and the continued reliance on traditional, non-digital promotional methods. Furthermore, the study identifies facility development, inconsistent local government support, and the lack of benchmarking (orientation studies) as the primary determinant factors hindering tourism acceleration. The findings suggest that a shift toward participatory governance and digital integration is required to revitalize the village’s coastal tourism potential.

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