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All Journal Insan Cita Jurnal Pengabdian Kepada Masyarakat Economics and Digital Business Review JIHAD : Jurnal Ilmu Hukum dan Administrasi International Journal of Education, Social Studies, And Management (IJESSM) Journal of Indonesian Rural and Regional Government (JIRReG) PERADABAN JOURNAL of ECONOMIC and BUSINESS IICSDGs Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Aktivasi: Jurnal Pemberdayaan Masyarakat
Bilondatu, Nikma
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Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

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BUREAUCRATIC REFORM IN POPULATION ADMINISTRATION SERVICES IN TILONGKABILA DISTRICT BONE BOLANGO REGENCY A Sahi, Nirmala; Rivani Luawo, Salma; Nuna, Muten; Bilondatu, Nikma
International Interdisciplinary Conference on Sustainable Development Goals Vol 6 No 1 (2023): Proceedings of International Interdisciplinary Conference on Sustainable Developm
Publisher : LP2M Universitas Bina Mandiri Gorontalo

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Abstract

Changes in various things become society's criteria in assessing public service performance. There are many reasons why there are many changes in existing public services, including the demands of an increasingly modern society, the increasing development of technology and globalization, competition with the private sector, changes in people's mindsets and many other things that cause the need to improve the quality of public services. Population administration services are one of the areas that is the task of the Tilongkabila District Government, Bone Bolango Regency, to organize. Meanwhile, the bureaucratic reform that is about to be implemented is intended to run optimally, so that it can help the government in realizing excellent service. This research was conducted to determine bureaucratic reform in population administration services in Tilongkabila District, Bone Bolango Regency. This research uses a qualitative descriptive approach method. The results of this research show that bureaucratic reform in population administration services in Tilongkabila District, Bone Bolango Regency is based on Komarudin's theory, namely Institutions, Human Resources for Apparatus, Administration or Management, Supervision, Accountability of Apparatus, Quality Services and Changes in mindset and work culture. (culture-set) works quite well. Therefore, theoretically, it is hoped that this research will ensure that the Tilongkabila District Government, Bone Bolango Regency, will continue to improve and improve bureaucratic performance, so that good governance will be created, especially in providing excellent population administration services.
Analisis Pencapaian Hasil dan Pemberdayaan Pegawai Untuk Mengukur Kinerja Bagian Umum dan Perlengkapan Sekretariat Daerah Kabupaten Bolaang Mongondow Utara Bilondatu, Nikma; Napir, Suaib; Pauweni, Lisnawaty; Biongan , Ahiar; Nani, Sudarmono; Junus, Dikson
Journal of Indonesian Rural and Regional Government Vol 8 No 1 (2024): Rural and Regional Government
Publisher : Magister Ilmu Pemerintahan Sekolah Tinggi Pembangunan Masyarakat Desa "APMD" Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47431/jirreg.v8i1.337

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja Bagian Umum Dan Perlengkapan di Sekretariat Daerah Kabupaten Bolaang Mongondow Utara. Metode penelitian yang digunakan yaitu metode kuantitatif. Adapun sumber data yang digunakan yaitu data primer dan data sekunder. Untuk mendapatkan data dimana ditunjuk sejumlah responden diantaranya Kepala Bagian 1 Orang, Kasubag 2 orang, dan Staf 11 orang. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah teknik kuesioner, wawancara, observasi, dan Library research. Teknik analisis data yang digunakan adalah analisis deskriftif kuantitatif dengan menggunakan skala lingkert. Hasil penelitian menunjukkan bahwa pertama, Kinerja Bagian Umum dan perlengkapan sekretariat daerah Kabupaten Bolaang Mongondow Utara diukur dari aspek pencapaian hasil tergolong tinggi, walaupun masih ada pegawai belum terlalu tahu tentang bagaimana mengenali progress yang ada pada kelompok kerja sesuai dengan perencanaan yang telah dibuat mengingat tingkat pendidikan yang untuk S2 5 orang, S1 15 orang, D3 3 orang, dan SMA 5 orang. Kedua, Kinerja Bagian Umum dan perlengkapan sekretariat daerah Kabupaten Bolaang Mongondow Utara diukur dari aspek pemberdayaan pegawai tergolong tinggi, dapat dilihat bahwa setiap pegawai telah mempunyai uraian tugas dan prosedur kerja yang jelas sesuai dengan tugas dan fungsi. Selain itu, data bagian umum menunjukkan bahwa pegawai golongan II 7 orang, Golongan III 12 orang dan Golongan IV 9 orang. Rekomendasi penelitian ini yaitu Bagian Umum dan Perlengkapan Sekretariat Daerah Kabupaten Bolaang Mongondow Utara bukan hanya pencapaian hasil difokuskan kepada kinerja tetapi juga pencapaian hasil diperlukan pelibatan seluruh pegawai untuk ikut serta dalam perumusan menyusun perencanaan masa depan organisasi. Selanjutnya, perlu pengembangan program pemberdayaan pegawai melalui pembagian tugas dan fungsi pada masing-masing pegawai sesuai dengan kewenangan masing-masing
Pemberdayaan Potensi Lokal Buah Semangka Sebagai Produk UMKM Untuk Meningkatkan Ekonomi Masyarakat Desa Sukamakmur, Kecamatan Tolangohula, Kabupaten Gorontalo Nuna, Muten; Tabo, Sarfan; Hunawa, Robby; Junus, Dikson; Podungge, Abdul Wahab; Sahi, Nirmala; Mahriadi, Nopriawan; Walahe, Dewi; Hasan, Silvana; Napir, Suaib; Harun, Nur Istiyan; Polinggapo, Jefri; Arsjad, Muh. Fachri; Paweni, Lisnawati; Bilondatu, Nikma; Biongan, Ahiar; Bahlun, Wanda; Sukarna, Yovin
Aktivasi: Jurnal Pemberdayaan Masyarakat Vol 7 No 1 (2025): September
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) STISIPOL Candradimuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37858/aktivasi.v7i1.585

Abstract

Community Service Program (Kuliah Kerja Pengabdian/KKP) is an implementation of the Tri Dharma of Higher Education focusing on community engagement. This program aims to empower students as agents of change through the application of knowledge in the field. This research was conducted in Sukamakmur Village, Tolangohula District, Gorontalo Regency, an area with abundant watermelon agricultural potential. The urgency of this research lies in the need to optimize watermelon processing to increase its economic value, foster awareness of clean and healthy living, and strengthen community cohesion. The KKP activities were carried out for 45 days, encompassing observation, interviews, discussions, and direct training. The demonstration method was employed in the training for processing watermelons into stick and jam products. Additionally, socialization on Clean and Healthy Living Behavior (PHBS), free health check-ups, and arts and sports activities were conducted. The results show that the community successfully understood and practiced watermelon processing into valuable products. There was an increase in community awareness regarding PHBS, and cohesion was fostered through social activities. The implications of these activities include the realization of economic empowerment, improved health, and strengthened social bonds within the community. For the sustainability of the program, continuous mentorship from the local government and universities is recommended to develop the processed watermelon business and enhance community participation in maintaining health and environmental cleanliness.
PENYULUHAN BANTUAN HUKUM DAN PEMBERDAYAAN MASYARAKAT DI DESA PERMATA KECAMATAN BONE KABUPATEN BONE BOLANGO Podungge, Abdul Wahab; Nuna, Muten; Tabo, Sarfan; Junus, Dikson; Napir, Suaib; Hunawa, Robby; Sahi, Nirmala A.; Arsjad, Muh. Fachri; Walahe, Dewi; Harun, Nur Istiyan; Polinggapo, Jefri; Paweni, Lisnawati; Hasan, Silvana; Bilondatu, Nikma; Biongan, Ahiar; Bantali, Endang; Ahmad, Febriyanto
Aktivasi: Jurnal Pemberdayaan Masyarakat Vol 7 No 1 (2025): September
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) STISIPOL Candradimuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37858/aktivasi.v7i1.586

Abstract

One way to improve community well-being is by fostering understanding and awareness so that citizens comply with applicable norms and regulations. In this community service program (PKM), participants receive knowledge in three main areas: legal aspects, community empowerment, and welfare. This approach uses a systematic delivery method and interactive question-and-answer sessions so that residents can directly participate. This approach is designed to ensure effective and equitable dissemination of knowledge. After the presentation session is complete, the activity moves to a more in-depth and collaborative stage, namely an interactive question-and-answer session. This session is deliberately designed to encourage active participation from the community as participants, creating a lively discussion atmosphere and allowing for the direct exchange of ideas and clarification of questions. The impact of the activity is evident in the increased understanding, both at the individual and group levels, of the Indonesian legal system and the mechanisms for accessing free legal aid. Furthermore, there is a growing awareness of optimizing village potential, both human and natural resources, with better quality, as well as enthusiasm for starting new businesses that are expected to stimulate local economic growth and improve the welfare of the village community as a whole. With a better understanding of the law and economic potential, it is hoped that the Permata Village community will be more proactive in utilizing local resources and building self-reliance. The success of the interaction and active participation indicates that this type of outreach has a positive long-term impact in encouraging improvements in their quality of life and future well-being.
The Analysis of Audit Quality on Investor Trust in the Capital Market: A Case Study of Company X in Jakarta Bilondatu, Nikma
Economics and Digital Business Review Vol. 7 No. 1 (2025)
Publisher : STIE Amkop Makassar

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Abstract

This study investigates the effect of audit quality on investor trust in the Indonesian capital market, using Company X in Jakarta as a case study. Investor trust is considered a crucial factor for capital market efficiency, and audit quality serves as an important mechanism to reduce information asymmetry between managers and shareholders. Drawing upon agency theory, signaling theory, and stakeholder theory, the research examines how audit quality influences investor trust, with auditor reputation and Key Audit Matter (KAM) disclosures as moderating factors. A quantitative case study approach was applied. Primary data were collected through surveys of institutional and retail investors, while secondary data were obtained from Company X’s audited financial statements and Indonesia Stock Exchange (IDX) reports. The study employed Structural Equation Modeling (SEM) to test the hypothesized relationships. The results reveal that audit quality has a significant positive effect on investor trust. Auditor reputation, particularly the engagement of a Big 4 auditor, strengthens this relationship, while KAM disclosures have a positive but weaker moderating effect. These findings highlight the importance of credible audits and transparent disclosures in building investor confidence, especially in emerging markets. This research contributes to the literature on audit quality and investor behavior by providing evidence from Indonesia, and offers practical implications for companies, auditors, and regulators seeking to enhance trust and transparency in capital markets.
Pemanfaatan Produk Grass Lemon Untuk Meningkatkan Imun Tubuh Sahi, Nirmala A.; Nuna, Muten; Koem, Resky; Prahastika, Yuniar; Anton, Fitan; Paramata, Monalisa; Hadui, Wisda; Momin, Firmasyah; Djafar, Dhea Ananda S; Pakaya, Arafik; S, Rahmawati; Pakaya, Nur Ellza; Bilondatu, Nikma; Ishak, Olfin; Biongan, Ahiar; Pauweni, Lisnawaty
Insan Cita : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 1 (2023): Februari 2023 - Insan Cita: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/insancita.v5i1.2388

Abstract

Program Pemberdayaan Masyarakat di lakukan dalam bentuk pelatihan pembuatan produk Grass Lemon kepada masyarakat dengan harapan meningkatkan kreatifitas dan kemandirian ekonomi masyarakat dalam pemanfaatan sumber daya alam maupun sumber daya manusia terhadap perkembangan dan peningkatan ekonomi masyarakat desa. Kegiatan di selengarakan di desa Kotaraja Kecamatan Dulupi Kabupaten Boalemo. Kegiatan Pemberdayaan Masyarakat ini dilakukan beberapa tahap yakni survey lokasi, sosialisasi produk serta pendampingan pelatihan pembuatan produk Grass Lemon. Pada kegiatan tersebut pelatihan dilakukan pengukuran dan diperoleh gambaran pengetahuan masyarakat terkait pembuatan produk-produk dari lemon untuk dijual dan dipasarkan di desa Kotaraja Kecamatan Dulupi, maupun skala Kabupaten, dan juga bisa menjadi produk oleh-oleh untuk masyarakat lainnya.
Preventive Efforts of the Women's Empowerment and Child Protection Service in Addressing Cases of Sexual Violence Against Children Djamaluddin, Musdalifa; Paweni, Lisnawati; Bilondatu, Nikma; Nuna, Muten; Tabo, Sarfan
JIHAD : Jurnal Ilmu Hukum dan Administrasi Vol 7, No 4 (2025): JIHAD : Jurnal Ilmu Hukum dan Administrasi
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jihad.v7i4.9975

Abstract

This study aims to analyze the preventive efforts carried out by the Department of Women’s Empowerment and Child Protection (DP3A) of Gorontalo Regency in addressing cases of child sexual violence, as well as to identify the challenges encountered during the implementation of these programs. This research employed a qualitative approach using observation, in-depth interviews, and documentation as data collection techniques. The findings reveal that DP3A has implemented several preventive strategies, including school- and community-based sexual education programs, public awareness campaigns, and basic parental training. DP3A also performs a coordinating role in providing rehabilitative and reintegrative interventions for child perpetrators through cross-sectoral collaboration. However, significant challenges remain, including limited human resources and facilities, suboptimal inter-agency coordination, low public awareness, and insufficient involvement of supporting institutions. The study concludes that although DP3A’s preventive efforts are moderately effective, they are not yet comprehensive due to institutional capacity constraints. Strengthening resources, developing an integrated coordination system, and enhancing community participation are essential to creating a safer environment for children in Gorontalo Regency.
Penerapan Akuntansi Sektor Publik, Transparansi Laporan Keuangan, dan Kepatuhan Regulasi dalam Mendorong Akuntabilitas Kinerja Pemerintah Usman, Ammaiya; Abdullah, Julie; Saprudin, Saprudin; Masjhur, Mohamad Abdul Radjak; Bilondatu, Nikma
Peradaban Journal of Economic and Business Vol. 5 No. 1 (2026): In Progress
Publisher : Pustaka Peradaban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59001/pjeb.v5i1.810

Abstract

This study examines the impact of public sector accounting implementation, financial reporting transparency, and regulatory compliance on the performance accountability of local government agencies in Gorontalo City. Using a quantitative survey method, data were gathered through questionnaires administered to financial officials across various local government units. The results demonstrate that while financial reporting transparency significantly and positively affects performance accountability, public sector accounting implementation and regulatory compliance do not show a significant influence. These findings suggest that existing accounting systems and regulations are often treated as mere administrative formalities rather than being effectively internalized to drive substantive accountability. Theoretically, this research highlights the gap between systemic design and practical execution in public sector management. Practically, it implies an urgent need for local governments to transcend symbolic compliance by strengthening transparency mechanisms through accessible, user-friendly financial disclosures. Furthermore, enhancing human capital through performance-based training and intensifying internal oversight are critical to ensuring that accounting practices and regulations tangibly improve public service quality and communal trust. Penelitian ini menganalisis pengaruh implementasi akuntansi sektor publik, transparansi laporan keuangan, dan kepatuhan regulasi terhadap akuntabilitas kinerja instansi pemerintah di Kota Gorontalo. Dengan menggunakan metode survei kuantitatif, data dikumpulkan melalui kuesioner yang disebarkan kepada pejabat pengelola keuangan di berbagai unit kerja perangkat daerah. Hasil penelitian menunjukkan bahwa meskipun transparansi laporan keuangan berpengaruh positif dan signifikan terhadap akuntabilitas kinerja, implementasi akuntansi sektor publik dan kepatuhan regulasi tidak menunjukkan pengaruh yang signifikan. Temuan ini mengindikasikan bahwa sistem akuntansi dan regulasi yang ada sering kali dianggap sebatas formalitas administratif dan belum terinternalisasi secara efektif untuk mendorong hasil akuntabilitas yang substantif. Secara teoretis, penelitian ini menyoroti adanya celah antara desain sistemik dan praktik pelaksanaan dalam manajemen sektor publik. Secara praktis, hasil penelitian ini menegaskan kebutuhan mendesak bagi pemerintah daerah untuk melampaui kepatuhan simbolis dengan memperkuat mekanisme transparansi melalui publikasi keuangan yang mudah diakses dan dipahami masyarakat. Selain itu, peningkatan kualitas sumber daya manusia melalui pelatihan akuntansi berbasis kinerja dan penguatan pengawasan internal diperlukan untuk memastikan bahwa praktik akuntansi dan regulasi benar-benar mampu meningkatkan kualitas pelayanan publik dan kepercayaan masyarakat.
Analysis of Financial Performance Using the Value For Money Approach in Sidomulyo Village Boliyohuto District Hamzah, Fadilah; Hasan, Wahyudin; Bilondatu, Nikma; Junus, Onong
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 6 No. 1 (2026): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v6i1.1017

Abstract

Financial Performance Analysis Using a Value-for-Money Approach in Sidomulyo Village, Boliyohuto District. (Supervised by Wahyudin Hasan as the Main Supervisor and Nikma Bilondatu as a co-supervisor). This study aims to analyze the effectiveness, efficiency, and economy of Sidomulyo Village's financial management by calculating effectiveness, efficiency, and economy ratios. The research method employed a quantitative approach, using the Village Budget Realization and the Revenue and Expenditure Budget Reports. The data analysis technique used three value-for-money ratios. The results show that the management of Sidomulyo Village Funds for 2020–2024 is very effective, but still inefficient and economical. This indicates the need to improve expenditure management to optimize it.
ANALISIS LITERATUR MENGENAI HUBUNGAN KOMPETENSI AUDITOR DAN KUALITAS AUDITANALISIS LITERATUR MENGENAI HUBUNGAN KOMPETENSI AUDITOR DAN KUALITAS AUDIT Polapa, Lianti; Bilondatu, Nikma; Radjak Masjhur, Mohamad Abdul
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.374

Abstract

This study aims to conduct a Systematic Literature Review (SLR) to identify research trends, methodological approaches, and patterns of empirical findings regarding the relationship between auditor competence and audit quality. The study follows the PRISMA guidelines in the processes of identification, selection, and synthesis of the literature. The literature search was carried out through the Scopus, Web of Science, ScienceDirect, and Google Scholar databases, covering publications from 2020 to 2025. Articles were selected based on predetermined inclusion and exclusion criteria, resulting in 35 studies being analyzed using thematic analysis and narrative synthesis approaches. The results of the review indicate that auditor competence generally has a positive effect on audit quality, particularly through aspects of professional knowledge, audit experience, and auditors’ technical skills. The literature also shows that this relationship is often influenced by other factors such as auditor independence, professional skepticism, and time pressure in audit execution. In addition, most studies employ a quantitative survey-based approach, while qualitative studies remain relatively limited. This review also identifies variations in findings influenced by differences in research contexts and variable measurement methods. Overall, this SLR provides a comprehensive synthesis of the relationship between auditor competence and audit quality and highlights the importance of developing auditors’ professional competence to improve audit quality. These findings have implications for future research, audit practice, and policy development in enhancing professional auditing standards.
Co-Authors A Sahi, Nirmala Abdullah, Julie Agustina Bilondatu Ahmad, Febriyanto Amu, Robby W. Andara, Isnauril Anton, Fitan Arsjad, Muh. Fachri Bahlun, Wanda Bantali, Endang Banum, Alfan Biongan , Ahiar Biongan, Ahiar Dikson junus Djafar, Dhea Ananda S Djamaluddin, Musdalifa Erawan, Moh. Arif Hadi, Amelia Hadui, Wisda Hamzah, Fadilah Harun, Nur Istiyan Hasan, Silvana Hasan, Wahyudin Jumriani, Jumriani Junus, Onong Kasin, Muslim A. Kodai, Dince A, Koem, Resky Lamuda, Dessy Pratiwi Masjhur, Mohamad Abdul Radjak Momin, Firmasyah Nani, Sudarmono Nopriawan Mahriadi Nuna, Muten Olfin Ishak Pakaya, Arafik Pakaya, Fitriani Pakaya, Nur Ellza Paramata, Monalisa Pauweni, Lisnawati Pauweni, Lisnawaty Paweni, Lisnawati Podungge, Abdul Wahab Polapa, Lianti Polinggapo, Jefri Prahastika, Yuniar Radjak Masjhur, Mohamad Abdul Rivani Luawo, Salma Robby Hunawa S, Rahmawati Sahi, Nirmala Sahi, Nirmala A. Saprudin Saprudin, Saprudin Sarfan Tabo Suaib Napir Sukarna, Yovin Usman, Ammaiya Walahe, Dewi