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All Journal Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Jurnal Ilmu Manajemen dan Bisnis Jurnal Administrasi Bisnis Nusantara Assets Journal: Management, Administration, Economics, and Accounting
S. Lakoro, Fibriyanti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Library & Information Science Social Sciences Other

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ANALYSIS OF FORMS OF SUPERVISION TO ANTICIPATE ABUSE OF AUTHORITY IN SUKAMULYA VILLAGE FITRI VERDIANTI, LUTCHVIANA; Dunggio, Titin; S. Lakoro, Fibriyanti
Jurnal Ilmu Manajemen dan Bisnis Vol. 12 No. 3 (2024): Jurnal Ilmu Manajemen dan Bisnis (JIMB)
Publisher : LP2M Universitas Bina Mandiri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47918/jimb.v12i3.1503

Abstract

The village is the legal body authorized to regulate and carry out governmental duties, in accordance with the provisions of Act No. 6 of 2014. A village can carry out its responsibilities independently by building an effective governance system. It requires high-quality human resources for leaders and employees. It is essential to carry out effective supervision during the performance of the assigned tasks in the village to avoid abuse of authority. The village government requires the highest level of rigour from the leadership and supervisory agencies to avoid abuse of authority. This can include actions such as giving warnings, performing performance evaluations, and reviewing administrative issues. In order for the activity plan to work smoothly, certain parties can supervise and enforce the authority used in the implementation of activities through effective monitoring mechanisms. The aim of this research is to gain an understanding of how surveillance is used to avoid abuse of authority in Suka Mulya Village. This research method is qualitative descriptive with observations, interviews and documentation as a method of data collection. The results of this study show that the monitoring and communication system in Suka Mulya Village is not optimal, which leads to a lack of effective communication between subordinates and superiors in the completion of activities, in addition there is lack of emphasis on the rigour of the leadership and supervisory bodies on the performance of the apparatus.
Pengaruh Tekanan Fiskal terhadap Akuntabilitas Pengelolaan APBD Pemerintah Kabupaten Boalemo S. Lakoro, Fibriyanti; Sukrianto
Assets Journal: Management, Administration, Economics, and Accounting Vol. 3 No. 2 (2025): Assets Journal
Publisher : Yayasan Insan Mulia Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59923/assets.v3i2.728

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tekanan fiskal terhadap akuntabilitas pengelolaan Anggaran Pendapatan dan Belanja Daerah (APBD) pada Pemerintah Kabupaten Boalemo sebagai daerah dengan kapasitas fiskal rendah. Tekanan fiskal dipahami sebagai kondisi keterbatasan kemampuan keuangan daerah yang ditandai oleh rendahnya Pendapatan Asli Daerah (PAD), tingginya ketergantungan pada transfer pemerintah pusat, serta dominasi belanja operasional. Penelitian ini menggunakan pendekatan kuantitatif dengan data pendukung APBD tahun 2020–2026 dan data persepsi yang dikumpulkan melalui kuesioner terhadap 120 pejabat pengelola keuangan daerah yang dipilih secara purposive. Analisis data dilakukan menggunakan regresi linear berganda, didukung oleh statistik deskriptif dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa tekanan fiskal berpengaruh negatif dan signifikan terhadap akuntabilitas pengelolaan APBD. Peningkatan tekanan fiskal cenderung menurunkan kualitas perencanaan anggaran, penetapan prioritas belanja, serta pertanggungjawaban keuangan daerah. Temuan ini menegaskan bahwa tekanan fiskal merupakan faktor penting yang membentuk perilaku dan kualitas tata kelola keuangan pemerintah daerah. Implikasi penelitian menekankan perlunya strategi pengelolaan APBD yang lebih adaptif melalui optimalisasi PAD, peningkatan efisiensi belanja operasional, serta penguatan sistem pengawasan dan pelaporan keuangan, khususnya pada daerah dengan kapasitas fiskal rendah.
Akuntabilitas Keuangan dan Kontribusi Sosial Ritel Modern Terhadap Ekonomi Lokal: Kajian Akuntansi Organisasi Laba di Boalemo Sukrianto; S. Lakoro, Fibriyanti
Jurnal Adminitrasi Bisnis Nusantara Vol 5 No 1 (2026): Januari
Publisher : STIA Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56135/jabnus.v5i1.325

Abstract

This study aims to analyze the influence of financial accountability and the social contribution of modern retail on the local economy of Boalemo Regency. The rapid growth of modern retail, on the one hand, provides easier access to goods and creates employment opportunities, but on the other hand, it exerts pressure on the sustainability of micro, small, and medium enterprises (MSMEs) and traditional markets. This research employs a quantitative approach with an explanatory research design. Data were collected through questionnaires distributed to 30 modern retail outlets that have been operating for at least two years in Boalemo Regency, complemented by limited interviews and documentation. Data analysis was conducted using multiple linear regression with classical assumption tests. The results indicate that financial accountability has a positive and significant effect on the local economy, with a coefficient of 0.463 and a significance value of 0.003. The social contribution of modern retail also has a positive and significant effect on the local economy, with a coefficient of 0.298 and a significance value of 0.022. Simultaneously, financial accountability and social contribution have a significant effect on the local economy, with an Adjusted R² value of 0.64. These findings suggest that financial transparency, compliance with accounting standards, and the social contribution of modern retail play an important role in supporting regional economic stability, although the involvement of local MSMEs in the modern retail supply chain remains relatively limited. This study recommends strengthening local government regulations and integrating modern retail corporate social responsibility programs that are oriented toward strengthening the local economy and ensuring the sustainability of MSMEs.
Pemberdayaan Ibu Rumah Tangga dalam Meningkatkan Literasi Keuangan Rumah Tangga Desa Bajo Kecamatan Tilamuta Sukrianto, Sukrianto; S. Lakoro, Fibriyanti; Syamsinah, Syamsinah; Rauf, Elan; Hasan, Yuspita
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 4 No. 4 (2025): Desember 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v4i4.6672

Abstract

This Community Service activity aims to improve household financial literacy among housewives who are members of the Family Welfare Movement Team in Bajo Village, Tilamuta District, Boalemo Regency. The main problems faced by the partners include low levels of knowledge and skills in household financial management, weak financial planning and record-keeping, and the absence of a sustainable saving culture. The activity was implemented using a Participatory Action Research (PAR) approach through five stages: socialization, training, technology implementation, mentoring and evaluation, and program sustainability. The results show a 70% increase in financial literacy understanding, accompanied by changes in economic behavior from consumptive to more productive patterns, improved abilities in household financial planning and record-keeping, and the utilization of digital technologies such as the Money Lover application, Canva, and a household financial literacy website. In addition, a housewives’ financial literacy community was established to ensure program sustainability and to promote the strengthening of the local economy based on financial literacy and digital transformation. This model has the potential to be replicated in other villages as a form of women’s empowerment to enhance household economic resilience at the village level.
Co-Authors Dunggio, Titin FITRI VERDIANTI, LUTCHVIANA Hasan, Yuspita Rauf, Elan Sukrianto Sukrianto, Sukrianto Syamsinah Syamsinah, Syamsinah