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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY Journal of Indonesian Economy and Business JURNAL LPPM BIDANG EKOSOSBUDKUM Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Organisasi Dan Manajemen Jurnal Ipteks Akuntansi Bagi Masyarakat Dinasti International Journal of Management Science Indonesia Accounting Journal Management Studies and Entrepreneurship Journal (MSEJ) The Indonesian Journal of Accounting Research ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Jurnal Kepariwisataan Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Accounting and Finance Studies Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Formosa Journal of Multidisciplinary Research (FJMR) Journal of Accounting and Finance Management (JAFM) International Journal of Tourism and Hospitality in Asia Pasific International Journal of Accounting & Finance in Asia Pasific Asian Journal of Management Analytics Journal of Governance, Taxation, and Auditing The Contrarian: Finance, Accounting, and Business Research Jurnal Akuntansi Manado (JAIM) Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora Klabat Accounting Review Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis Jurnal Salingka Nagari Jurnal Riset Multidisiplin Edukasi Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE) IJEMA
Hendrik Gamaliel
Faculty Economics And Business, Universitas Sam Ratulangi
Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PKM Pengelolaan Dana Desa dalam Pemberdayaan Masyarakat Desa Poopoh Kec. Tombariri Gamaliel, Hendrik; Pusung, Rudi Johanis; Weku, Priscillia
Jurnal Pengabdian Kepada Masyarakat Sosial Humaniora Vol 6 No 1 (2026): Juni 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Dana Desa merupakan instrumen penting dalam mendukung pembangunan dan pemberdayaan masyarakat desa sebagaimana diamanatkan dalam Undang-Undang Nomor 3 Tahun 2024 tentang Perubahan Kedua atas Undang-Undang Nomor 6 Tahun 2014 tentang Desa. Namun, dalam pelaksanaannya masih terdapat berbagai kendala, seperti keterbatasan pengetahuan aparatur desa dalam pengelolaan keuangan dan aset desa, belum optimalnya pemanfaatan aplikasi pengelolaan desa, serta rendahnya partisipasi masyarakat dalam proses perencanaan dan pengawasan pembangunan. Kegiatan Pengabdian kepada Masyarakat (PKM) ini dilaksanakan di Desa Poopoh, Kecamatan Tombariri, Kabupaten Minahasa dengan tujuan meningkatkan kapasitas aparatur desa dan mendorong keterlibatan masyarakat dalam pengelolaan Dana Desa yang transparan, akuntabel, dan partisipatif. Metode yang digunakan meliputi sosialisasi, pelatihan, diskusi, dan pendampingan kepada aparat desa, Badan Permusyawaratan Desa, dan perwakilan masyarakat. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai tata kelola Dana Desa, pemanfaatan aplikasi pengelolaan keuangan desa, serta pentingnya partisipasi masyarakat dalam pembangunan desa. Selain itu, kegiatan ini menghasilkan komitmen bersama antara pemerintah desa dan masyarakat untuk meningkatkan transparansi dan akuntabilitas pengelolaan Dana Desa guna mendukung pemberdayaan masyarakat dan peningkatan kesejahteraan masyarakat Desa Poopoh secara berkelanjutan.
Service Quality of Government Institution and Its Influence on Public Satisfaction (Study in Regency/City Government of North Sulawesi) Hendrik Gamaliel; Lintje Kalangi; Jessy Warongan
International Journal of Tourism and Hospitality in Asia Pasific Vol 5, No 1 (2022): February 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijthap.v5i1.1397

Abstract

This study aims to empirically examine the influences of the service quality of government institutions on public satisfaction and the degree of influences of service quality among regencies/cities in the North Sulawesi Province. This study focuses on the performance measurement of One-Stop Integrated Service and Investment Service. Respondents of this research are a community in four regencies/cities in the province of North Sulawesi that is Manado City, Bitung City, Bolaang Mongondow Regency, and Kotamobagu City. The respondents are those who have experienced the services provided by One-Stop Integrated Service and Investment Service institutions in those regencies/cities. This study uses a survey method that distributes questionnaires to each region. The data analysis method uses multiple linear regression analyses. The results show that of the 6 (six) hypotheses, 5 (five) hypotheses were supported and 1 (one) hypothesis was not supported. Supported hypotheses are 1, 2, 3, 4, and 5 hypotheses. Meanwhile, the 6 hypotheses are not supported.
EVALUASI PERENCANAAN ASET TETAP PADA BADAN KEUANGAN DAERAH (BKD) KABUPATEN BOLAANG MONGONDOW Silvia Zahra Ishak; Hendrik Gamaliel; Lidia M. Mawikere
Jurnal Riset Multidisiplin Edukasi Vol. 3 No. 1 (2026): Jurnal Riset Multidisiplin Edukasi (Januari 2026)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v3i1.1569

Abstract

This study aims to evaluate the fixed asset planning conducted by the Regional Financial Agency (BKD) of Bolaang Mongondow Regency, covering the stages of procurement, maintenance, utilization, disposal, and transfer of assets. The main focus of this research is to assess the effectiveness and alignment of the existing planning procedures with applicable regulations, as well as to identify the challenges encountered in regional asset management. The method used in this study is a descriptive qualitative approach, with data collection through in-depth interviews, observations, and documentation. Data were collected from various stakeholders at BKD Bolaang Mongondow Regency, including structural officials and staff directly involved in asset management. The results of the study indicate that although the fixed asset procurement planning at BKD aligns with the existing regulations, there are several obstacles in its implementation, such as budget and time limitations, which hinder the effectiveness of procurement. Furthermore, asset maintenance often does not run optimally due to limited budget and lack of skilled personnel. Asset utilization has also not been maximized, with some assets not being used for their intended purpose. The asset disposal process faces bureaucratic procedures and a lack of supporting information systems, which slow down the disposal process. Meanwhile, asset transfer faces administrative obstacles that delay the transfer or sale of unused assets. This research recommends improvements in the planning and implementation of fixed asset management, including increasing the use of technology and digital systems, enhancing coordination among departments, and addressing administrative and bureaucratic challenges in asset disposal and transfer. In doing so, the management of fixed assets at BKD Bolaang Mongondow Regency can become more efficient and optimal.
Co-Authors A.A. Ketut Agung Cahyawan W Abdul, Sri Devi Abdullah, Dewita Abuno, Malindah I. C. AFIEF, MUHAMMAD RAIHAN IHZA Ahmad Gazali, Ahmad Aimbu, Lesli L Aini Alwi Alexander, Stanly W Alfa Pratama Kaempe Alif Hendra Prasetya ALLAN, FRANSISCO Alou, Shelby Defiany Anderson Guntur Kumenaung Anderson Guntur Kumenaung Anderson Guntur Kumenaung Anggya Julliet Jennyver Mangundap Anneke Wangkar Antameng, Desy Pratiwi ANTOW, Angelica Aureliano G T B WIJAYA Bagu, Agustin Balangger, Rasya Fadilah Bantali, Yosua Bella Wahongan Bogar, Joel Jonathan Mahonis Budie, Sheva Angely Bianca Buntuan, Dhifa N. Celine Zefanya Gratia Dien Christian Datu Christian V. Datu Christian Victor Datu Christina Mikhaila Suoth Claudia W.M Korompis Claudia W.M. Korompis Corneles, Semuel Hendry Dama, Aditya Darise, Rezky Febriendy David P. E. Saerang David P. E. Saerang David P.E Saerang David P.E. Saerang David Paul Elia Saerang David Paul Elia Saerang David Saerang, David Deda, Anita Destrina Maria Dhullo Afandi Diana Latjandu, Lady Dirgaenesia Sahureka Einar Einar Enolia Novita Muhaling Erakipia, Apolonaris Felix Fanda D.P. Rundengan Fanda Daisy Prully Rundengan Febyola Yona Barguna Fitriya Muslimah Zam-Zam Florensia Bernika Frida Eighty Maygie Mandagie Friska Ayu Tri Fajriati Gabriela Berlian Eman Jacobus Gaghana, Michelle A. Gloria Kezia Viktoria Rumondor Grace B. Nangoi Grace Nangoi Gumabo, Veronita Anggreini Habindatu, Leidi Diana Harianto Sabijono, Harianto Harijanto Sabijono Hendrik Manossoh Hendrik Manossoh Herman Karamoy Herman Karamoy Herman Karamoy Herman Karamoy Hongkong, Hendra Yanto Imbang, Veronika Merlin Israel Sambara Satria Abast Sarira Jantje J. Tinangon Jecky Rendy Constanteng Tenda Jenny Morasa Jeri Muchadi Jessy Warongan Jullie J Sondakh Jullie Jeannete Sondakh JUNIOR LAKAT Kairupan, Gladys E. Kaligis, Elivira Amelia Kalungan, Trifosa Ryna Kapojos, Peter Marshall Karambut, Andrew Malahasa Karamoy, Herman . Karmila, Dina Karundeng, Angellica Kountur, Claudia Marlina Krar, Sonaria Lady Diana Latjandu Lady Diana Latjandu Laloan, Charly S. T. Lasewa, Reinaldi Latjandu, Lady Diana Lengkong, Victor Paskah Kalawat Lidia M. Mawikere Lifry Corry Ertavina Gimon Limen, Michelle Meivina Putry Linda Lambey, Linda Lintje Kalangi Lintje Kalangi Lumanto, Edgar Gilbert Lumenta, Melinda Mada, Sarifudin Mailoor, Jefri Herbert Makasenggehe, Victoria M.K Makatengkeng, Gracelia Mamuaya, Jeacklin Valenia Manangin, Sri Ika Novita Manopo, Betria S. R. Maradesa, Djeini Marjam Mangantar Meggy Melita Supit Meilivia Suak Melisa Fransisca Lo Muhammad Fadly Ramadhan Muliadi, Halim Ellena Mumek, Leonard Stiefen Musadi, Claudia Relia Napan, Lambertus Nehemiah Sembor Ngamelubun, Meylania Yutta Ni Made Aryasusanti Nimiangge, Rona Rosy Nirma Meidi Rumuneh Njonjie, Philep Novia Kokali Nur Isnaeni Nur, Santi Ali M. Olivia Sardjono Olivia Y. M. Sardjono Olivia Y. M. Sardjono Ompusunggu, Tutur Padalling, Novianti Pala’langan, Eunike Intan Pangau, Natasha Rianny Pangkey, Grill G. U. Pararuk, Hendra S.R. Paraswati, Sawindri Dyah Pasebe, Marchella B. Patrick Vincentius Lomban Pauweni, Sherly Pelealu, Revelino Imanuel Pessak, Donald R. M. Peter M. Kapojos Pieter Roya Pilander, Siska Marini Polii, Rivaldo Y. P. Pondaag, Gracia Regina Miranda Pongoh, Virginia Pontoh, Natasha Maria Angela Pricilia Joice Pesak Priscillia Weku Pudihang, Sela Purba, Irene Catrine Pusung, Rudi Johanis Radityo, Dody Rafael, Kevin Ratu, Angeliq Thirzah Loraine Robert Lambey Robert LAMBEY Robert Lambey rochxy, Rochxy Rompas, Jarden Natanael Rompas, Vichri V. Rori, Midian Cristy Rudy Johanis Pusung Rudy Johanis Pusung Runtuwene, Syalom K. Saerang, David P E Saerang, David Paul Sardjono , Olivia Y. M. Sardjono, Olivia Y. M. Savsavubun, Regina V. SENDUK, Adalee Sherly Pinatik Sherly Pinatik Sifrid S. Pangemanan Sihadi, Intan Purwatianingsih Silvia Zahra Ishak Sintje N. Rondonuwu Sintje Nelly Rondonuwu Sintje Rondonuwu Sipayung, Yosua Afryan Iriando Sipolo, Gerall Henry Slamet Sugiri Sonny Pangerapan, Sonny Sorayah Mohammad Stanley Kho Walandouw Stanley Kho Walandow, Stanley Kho Stanly Alexander Stevani Kahea Steven J. Tangkuman Sulaiman, Syiendrawati Nurmughny Sumiyana Sumiyana Sutarman, Aman Syermi S.E. Mintalangi Tarida Elisa Butarbutar Tatang Ary Gumanti Tinangon, Jantje J Tiwow, Santi Tjhin, Erwin Togas, Rendhy Frisky Treesje Runtu Tri Oldy Rotinsulu Tsunme, Otto Tumanduk, Thalia Claudia Ventje Ilat Ventje Ilat Victor Paskah Kalawat Lengkong Wangarry, Andreas R Wara, Lidya Stefany Waridin, Juliani Warongan, Jessy Weku, Priscillia WIJAYA, Aureliano G T B Winston Pontoh Worotikan, Jenefer Hermina Wotulo, Felia Lewiany WUA, HESTI WIRA MEILAN Wuwungan, Christian Elkana Zakaria, Nasrullah