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All Journal JURNAL PUBLISITAS Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Aktivasi: Jurnal Pemberdayaan Masyarakat
Polapa, Lianti
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Public Health Social Sciences

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Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Boalemo Rivai, Sukariyati M; Saprudin, Saprudin; Junus, Onong; Masjhur, Mohamad Abdul Radjak; Hippy, Mega Nurannisa; Polapa, Lianti
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 08 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i08.2087

Abstract

This study aims to analyze the influence of human resource (HR) competency, internal control systems, information technology (IT) utilization, and organizational commitment on the quality of local government financial reports in Boalemo Regency. The research is motivated by recuring findings from the Audit Board Of Indonesia (BPK)regarding financial report deficiencies across several local government agencies (OPDs), and the low rate of follow up on BPK recommendations. A quantitative method was employed using a survey approach involving 45 respondents from 15 OPDs in the Boalemo Regency Government. The results show that all four independent variables simultaneously affect the quality of financial reports. Partially, HR Competency, internal control systems, and IT utilization have a positive and significant effect, while organizational commitment doesnot have significant effect. These findings underscore the importance of strengthening financial reporting governance through improved HR Capacity, effective Internal Control System, and optimal use of technology.
Penguatan Kapasitas UMKM melaPENGUATAN KAPASITAS UMKM MELALUI PENDAMPINGAN BERBASIS PLUT-KUMKM DI KABUPATEN GORONTALOlui Pendampingan Berbasis PLUT-KUMKM di Kabupaten Gorontalo Tabo, Sarfan; Nuna, Muten; Podungge, Abdul Wahab; Junus, Dikson; Napir, Suaib; Hunawa, Robby; Sahi, Nirmala A.; Pauweni, Lisnawati; Walahe, Dewi; Harun, Nur Istiyan; Polinggapo, Jefri; Arsjad, Muh. Fachri; Hasan, Silvana; Bilondatu, Nikma; Biongan, Ahiar; Polapa, Lianti; Hadi, Amelia; Banum, Alfan; Andara, Isnauril
Aktivasi: Jurnal Pemberdayaan Masyarakat Vol 7 No 2 (2026): Maret
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) STISIPOL Candradimuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37858/aktivasi.v7i2.680

Abstract

PLUT-KUMKM plays a strategic role in strengthening the capacity and empowering MSMEs through business mentoring, business consulting, legal facilitation, and marketing network development. Community service through a student internship program at PLUT-KUMKM Gorontalo Regency is a collaboration between universities and the local government to increase the capacity of MSMEs while providing practical experience for students. This activity aims to support business strengthening through administrative assistance, legal facilitation, and product promotion and marketing. The method used is a participatory approach by directly involving students in services and mentoring. Data was collected through observation, direct involvement, business administration management, and documentation. The results of the activity show a real contribution, namely mentoring approximately 25 MSMEs, facilitating NIB and halal certification for approximately 15 MSMEs, as well as support for entrepreneurship training, marketing, and MSME talk shows. This collaboration has had a positive impact and needs to be strengthened continuously.
Kebijakan Publik dan Penataan Parkir Liar: Analisis Implementasi Perda Nomor 1 Tahun 2024 tentang Pajak dan Retribusi Daerah di Kota Gorontalo Arsjad, Muh. Fachri; Sahi, Nirmala; Bilondatu, Nikma; Polapa, Lianti; Tabo, Sarfan; Nuna, Muten
Jurnal Publisitas Vol 12 No 2 (2026): April
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) STISIPOL Candradimuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37858/publisitas.v12i2.684

Abstract

The increasing number of motor vehicles in Gorontalo City has led to various transportation problems, one of which is the widespread practice of illegal parking that disrupts traffic flow and potentially reduces Regional Original Revenue (PAD). To address this issue, the Gorontalo City Government enacted Regional Regulation Number 1 of 2024 concerning Regional Taxes and Retributions as the legal basis for parking regulation and control. This study aims to analyze government policies and assess the effectiveness of the implementation of Regional Regulation Number 1 of 2024 in controlling illegal parking and increasing PAD in Gorontalo City. This research employs a qualitative approach with a descriptive method. Data were collected through observation, interviews with officials of the Transportation Agency and the community, as well as documentation. The results indicate that the policy on controlling illegal parking has been implemented through stages of problem identification, policy formulation, policy adoption, implementation, and evaluation. Policy implementation is carried out through the designation of official parking locations, field supervision, and guidance for parking attendants. However, the implementation still faces several constraints, including limited parking space, low public awareness, and inadequate security at parking locations. Overall, the implementation of Regional Regulation Number 1 of 2024 is considered relatively effective in reducing illegal parking practices, but it still requires strengthened supervision and continuous socialization to achieve optimal policy outcomes. Based on these findings, this study recommends that the Government of Gorontalo City increase the provision of adequate parking facilities, strengthen technology-based monitoring systems, and intensify public socialization for the community and parking attendants. In addition, cross-sectoral synergy and consistent enforcement of sanctions are needed to improve compliance with the regulation and optimize the contribution of the parking sector to Local Own-Source Revenue (PAD).
Co-Authors Andara, Isnauril Arsjad, Muh. Fachri Banum, Alfan Bilondatu, Nikma Biongan, Ahiar Dikson junus Hadi, Amelia Harun, Nur Istiyan Hasan, Silvana Hippy, Mega Nurannisa Junus, Onong Masjhur, Mohamad Abdul Radjak Nuna, Muten Pauweni, Lisnawati Podungge, Abdul Wahab Polinggapo, Jefri Rivai, Sukariyati M Robby Hunawa Sahi, Nirmala Sahi, Nirmala A. Saprudin Saprudin, Saprudin Sarfan Tabo Suaib Napir Walahe, Dewi