Abstract:This study aims to examine the effect of village apparatus competence and community participation on the accountability of village financial management in the villages of Talaga Jaya District, Gorontalo Regency. The method…
od used is quantitative with primary data collection through questionnaires distributed to village apparatus with a total sample of 110 respondents. Data processing was carried out using SPSS version 26 with analysis stages including validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, hypothesis testing, and coefficient of determination tests. The results showed that partially, village apparatus competence has a positive and significant effect on the accountability of village financial management. Similarly, community participation has a positive and significant effect on the accountability of village financial management. Simultaneously, both variables significantly affect accountability of village financial management. These findings have practical implications for village apparatus in Talaga Jaya District to improve accountability through strengthening village apparatus competence and expanding community participation spaces in every stage of financial management, from planning to accountability.
Abstract:• DEF is a company engaged in the sale of coffee, both wholesale and retail. Currently, the sales recording system is still carried out manually, which often leads to problems such as delays in reporting, data entry errors,…
rors, and difficulties in retrieving historical information. This study aims to improve the efficiency and accuracy of the sales recording system by implementing the INDEX MATCH and SUMIFS functions in Microsoft Excel. The research method used is descriptive qualitative with a case study approach, involving observation, interviews, and documentation of the existing system. The results show that the use of INDEX MATCH and SUMIFS can accelerate the data retrieval process, improve the accuracy of sales reports, and reduce input errors. This study provides a practical solution for small and medium enterprises (SMEs) in implementing an efficient sales recording system without requiring significant investment in ERP software. However, the system still has limitations, such as dependence on Excel files that are vulnerable to damage or unintended changes, and the lack of advanced automation features such as receivables reminders or inter-departmental integration. Therefore, future research is expected to develop a web-based system with a centralized database.
Abstract:This study aims to characterize the effect of food additives on the quality of meatballs made from palm mushrooms (Volvariella volvacea) and mocaf flour. Meatballs were made with a formulation of 70% palm mushrooms and 30%…
0% mocaf, and the addition of carrageenan, CMC, and STPP at concentrations of 0.25%, 0.5%, and 1% with 9 treatments. The parameters analyzed included yield, water content, protein, fiber, organoleptic and production cost. The results showed that the yield ranged from 82.15–96.39% and was significantly different between treatments. Water content was 65.01–70.60%, while the highest protein and fiber content was obtained with the addition of 0.25% carrageenan, respectively 10.53% and 7.97%, respectively. The type and concentration of food additives significantly affected the yield, water content, protein, fiber and texture but did not significantly affect the color and taste of palm mushroom and mocaf flour meatballs.
Abstract:Hypertension is a chronic condition characterized by increased blood pressure on the artery walls, which can lead to serious complications such as stroke, kidney failure, and heart disease. This study aimed to determine…
the effect of deep breathing relaxation techniques on lowering blood pressure in elderly people in Bate Linteng and Lambunot Villages, Aceh Besar. This quantitative study used a pre-experimental design using a one-group pretest-posttest. The study was conducted from August 26 to August 31, 2024, with a population and sample of 16 elderly respondents with a history of hypertension. Data collection was conducted through observation using an observation sheet and the provision of deep breathing relaxation techniques. The results showed that the average blood pressure before the intervention was 148/90 mmHg with a standard deviation of 9.674, while after the intervention, it decreased to 143/87 mmHg with a standard deviation of 9.050. The statistical test results using the Paired Sample t-Test showed a significance value of 0.000 (p < 0.05), indicating a significant effect between deep breathing relaxation techniques and blood pressure reduction. The results of this study are expected to provide information for hypertension sufferers and their families that deep breathing relaxation techniques are a form of non-pharmacological therapy that can be performed independently to control blood pressure.
Abstract:This study aims to examine the role of resilience and mindset on adaptive behavior among MSME managers in facing digital transformation in the food business sector in Gorontalo City. This research uses a quantitative approach…
roach with a survey method. Data collection was conducted using a questionnaire, with a total sample of 54 respondents. The data analysis technique applied was multiple linear regression analysis. The results show that (1) resilience has a positive and significant effect on adaptive behavior, (2) mindset has a positive and significant effect on adaptive behavior, and (3) resilience and mindset simultaneously have a positive and significant effect on adaptive behavior. Descriptive findings based on business type indicate that the highest levels of resilience and adaptive behavior are found in restaurant businesses, while relatively lower levels are observed in bakery and pastry industries. Based on business duration, entrepreneurs who have operated longer tend to demonstrate better adaptive capabilities compared to newer businesses. This study recommends enhancing digital literacy training, strengthening entrepreneurial mindset, and providing business mentoring programs to improve the adaptive capacity of MSMEs in facing digital transformation.
Abstract:This study aims to analyze the effect of Current Ratio (CR) and Debt to Equity Ratio (DER) on Return on Assets (ROA) in energy sector companies listed on the Indonesia Stock Exchange during the period 2020–2024. The research…
search method employed is a quantitative approach with a causal associative design. The data used are secondary data obtained from companies’ financial statements, with a total sample of 110 observations. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 26. The results show that partially, the Current Ratio (CR) has no significant effect on Return on Assets (ROA), with a significance value of 0.833. Meanwhile, the Debt to Equity Ratio (DER) has a negative and significant effect on Return on Assets (ROA), with a significance value of 0.000. Simultaneously, Current Ratio (CR) and Debt to Equity Ratio (DER) have a significant effect on Return on Assets (ROA), as indicated by an F-test significance value of 0.000. The coefficient of determination (Adjusted R Square) of 0.128 indicates that the independent variables explain 12.8% of the variation in ROA, while the remaining 87.2% is influenced by other factors outside the research model. This study concludes that capital structure plays a more dominant role in influencing profitability compared to liquidity in energy sector companies. Therefore, companies are expected to manage debt usage optimally to improve financial performance.
Abstract:This study aims to analyze the influence of coaching-based academic supervision on teacher performance at SMA Negeri 1 Amurang and SMA Negeri 1 Motoling. The study employed a quantitative approach with an explanatory design.…
ign. The population consisted of 122 teachers, all of whom were included as the sample using a saturated sampling technique. Data were collected through a Likert-scale questionnaire that had been tested for validity and reliability. Data analysis included descriptive analysis, prerequisite tests, and simple linear regression. The results showed that coaching-based academic supervision does not have a significant effect on teacher performance (p > 0.05). The coefficient of determination (R²) value of 0.013 indicates that the contribution of coaching-based academic supervision to teacher performance is very low, accounting for only 1.3%, while most of the variation in teacher performance is influenced by other factors outside the research model. These findings indicate that coaching-based academic supervision has not been able to directly improve teacher performance, especially when its implementation is not carried out consistently and in depth. This study emphasizes that the effectiveness of coaching-based supervision is contextual and highly dependent on the quality of implementation and the support of the school’s organizational environment.
Abstract:This study aims to analyze the influence of locus of control and independence on the performance of internal auditors at the Regional Inspectorate of Bone Bolango Regency. This research employs a quantitative approach with…
th a causal research design. The population and sample consist of 38 internal auditors, using a total sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS software. The results show that partially, locus of control does not have a significant effect on internal auditor performance, while independence has a positive and significant effect. Simultaneously, locus of control and independence significantly influence internal auditor performance. The coefficient of determination indicates that 55.1% of the variation in internal auditor performance can be explained by locus of control and independence, while the remaining 44.9% is influenced by other factors outside the research model. These findings indicate that internal auditor performance is more strongly influenced by professional factors such as independence than by psychological factors such as locus of control. Therefore, efforts to improve internal auditor performance should focus on strengthening auditor independence to ensure objective and professional audit practices.
Abstract:In Indonesia, various disasters frequently occur, and in many cases, they are not solely caused by natural factors, but also by irresponsible human behavior and activities regarding the environment. These disasters include…
de floods caused by illegal logging and indiscriminate waste disposal that clog waterways; forest fires often caused by land clearing by burning; and river pollution caused by untreated household and industrial waste. These conditions demonstrate that human behavior plays a significant role in exacerbating environmental damage and increasing the risk of disasters in various regions of Indonesia. The purpose of this study is to show data regarding the Synergy of Pancasila and Politics on Ecological Citizenship Education in Puay Village, Papua Province. The research method used in this study is a qualitative approach, while the type of research used is a case study. The results of this study show data that efforts to protect the environment which is part of the ecological citizenship carried out by the Puay Village community are by planting trees, cleaning the banks of Lake Sentani in Puay Village when commemorating the entry of the Gospel in Puay Village, and introducing the nature around Lake Sentani to students of SDN 5 Puay Village. The conclusion of this study is that the Puay Village community has contributed to protecting nature, especially the environment around Lake Sentani, which is the lifeblood of the Puay Village community.
Abstract:Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the Indonesian economy, including those managed by women. However, the sustainability of MSMEs still faces various challenges, particularly regarding low…
financial literacy and limited business capital. These conditions can affect the ability of female entrepreneurs to manage and develop their businesses sustainably. This study aims to determine the influence of financial literacy and business capital on the sustainability of women-owned MSMEs in Limboto Subdistrict, Gorontalo Regency. The method used in this study is a quantitative method with primary data obtained from questionnaires using a Likert scale. The sample collection process used the proportionate stratified random sampling technique. The strata in this study consisted of 14 villages in Limboto Subdistrict, Gorontalo Regency, with a total sample of 175 respondents. The data analysis technique employed Structural Equation Modeling (SEM), operated using the AMOS 24 program. The results of the study indicate that financial literacy does not have a significant effect on business sustainability, while business capital has a positive and significant effect on business sustainability. Furthermore, financial literacy and business capital simultaneously have a positive and significant effect on business sustainability, explained by an R-square value of 94.6%, while the remaining 5.4% is contributed by other variables outside the research model.