Abstract:Penelitian ini bertujuan untuk mengetahui bagaimana pengelolaan Alokasi Dana Desa, peningkatan pembangunan dan transparansi Alokasi Dana Desa di Desa Tolotio. Penelitian ini menggunakan metode kualitatif. Dengan informan…
penelitian yang berjumlah 5 orang. Teknik pengumpulan data dalam penelitian terdiri dari observasi, wawancara, dan dokumentasi. Teknik analisis data terdiri dari reduksi data, penyajian data, dan penarikan kesimpulan.
Hasil penelitian ini mengungkapkan bahwa: 1). Pengelolaan Alokasi Dana Desa(ADD) pada bidang penyelenggaraan pemerintah desa, pelaksanaan pembangunan, pembinaan kemasyarakat, dan pemberdayaan masyarakat telah berjalan baik meskipun pada beberapa bidang yang tidak terealisasi dan masih diperlukan peningkatan dalam perencanaan strategis jangka panjang dan manajemen pelaksanaan agar program dapat terlaksana sesuai jadwal. 2). Pada tahap pertanggungjawaban Alokasi Dana Desa(ADD) di Desa Tolotio baik secara administrasi dan teknis sudah baik, namun diperlukan peningkatan kapasitas aparatur desa melalui pelatihan manajemen keuangan 3). Tahap transparansi Alokasi Dana Desa(ADD) di Tolotio telah berjalan dengan baik. Namun, perlu adanya inovasi sistem informasi desa berbasis digital untuk meningkatkan efisiensi dan kendala pelaporan.
Abstract:Penelitian ini bertujuan untuk menganalisis partisipasi masyarakat dalam perencanaan pembangunan desa di Desa Huntu Barat Kecamatan Bulango Selatan Kabupaten Bone Bolango. Fokus penelitian ini menggunakan teori partisipasi…
si masyarakat menurut Cohen dan Uphoff yang meliputi empat tahapan partisipasi, yaitu partisipasi dalam pengambilan keputusan, partisipasi dalam pelaksanaan, partisipasi dalam pemanfaatan hasil, dan partisipasi dalam evaluasi. Latar belakang penelitian ini didasarkan pada pentingnya keterlibatan masyarakat dalam setiap tahapan pembangunan desa sebagai wujud pembangunan partisipatif. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan deskriptif. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi
Hasil penelitian menunjukkan bahwa partisipasi masyarakat dalam perencanaan pembangunan desa di Desa Huntu Barat secara umum belum sepenuhnya optimal. Kondisi ini terutama terlihat pada aspek pengambilan keputusan, dimana masih terdapat sebagian masyarakat yang kurang aktif menghadiri musyawarah desa maupun menyampaikan pendapat secara langsung, sehingga keterlibatan masyarakat dalam menentukan prioritas pembangunan belum sepenuhnya merata. Sementara itu, pada aspek pelaksanaan, pemanfaatan hasil, dan evaluasi pembangunan, partisipasi masyarakat telah berjalan cukup baik. Masyarakat turut berpartisipasi dalam kegiatan pembangunan sesuai kemampuan masing-masing, memanfaatkan hasil pembangunan yang dilaksanakan untuk mendukung aktivitas sehari-hari, serta diberikan kesempatan untuk menyampaikan tanggapan dan masukan terhadap program pembangunan desa. Kesimpulan penelitian ini menunjukkan bahwa partisipasi masyarakat dalam perencanaan pembangunan desa di Desa Huntu Barat masih perlu ditingkatkan, terutama pada aspek pengambilan keputusan, agar keterlibatan masyarakat dapat lebih aktif, merata, dan optimal dalam setiap tahapan pembangunan desa.
Abstract:Penelitian ini bertujuan untuk menganalisis dan mengukur pengaruh kepemimpinan transformasional dan budaya kerja, baik secara parsial maupun simultan, terhadap disiplin kerja Aparatur Sipil Negara (ASN) di Dinas Pekerjaan…
n Umum, Penataan Ruang, dan Perumahan Rakyat Kabupaten Bone Bolango. Penelitian ini menggunakan teknik pengumpulan datanya melalui observasi, kusioner dan dokumentasi. Dalam penelitian ini peneliti menggunakan analisis kuantitatif, dengan teknik analisis data bantuan SPSS versi 25. Tahapan analisis meliputi pengujian instrumen (validitas dan reliabilitas), uji asumsi klasik, serta analisis regresi linear berganda. Pengujian hipotesis dilakukan melalui uji parsial (uji t) dan uji simultan (uji F), sementara besarnya kontribusi pengaruh variabel diukur menggunakan analisis koefisien determinasi. dengan bantuan SPSS versi 25. Sampel dalam penelitian ini adalah seluruh ASN di Dinas Pekerjaan Umum, Penataan Ruang, dan Perumahan Rakyat Kabupaten Bone Bolango yang berjumlah 57 orang.
Hasil penelitian menunjukkan bahwa kepemimpinan transformasional dan budaya kerja masing-masing memiliki pengaruh positif dan signifikan terhadap disiplin kerja, baik secara parsial maupun simultan. Temuan ini didukung oleh nilai koefisien determinasi yang menunjukkan bahwa variabel kepemimpinan transformasional dan budaya kerja memberikan kontribusi sebesar 58,4% terhadap disiplin kerja, sedangkan 41,6% sisanya dipengaruhi oleh variabel lain di luar model penelitian ini.
Abstract:Observation of Elementary School Students 14 Bone Bolango Selatan In grade 5 students using the Quiziz learning model along with the Game Based Learning method. The contextual learning model (Contextual Teaching and Learning/CTL)…
ning/CTL) is a learning approach that emphasizes the relationship between subject matter and real-life situations of students. This model aims to help students understand academic concepts by connecting the knowledge gained from school with its application in everyday life, both in personal, social, and cultural contexts. Through contextual learning, teachers act as facilitators who encourage students to actively build knowledge and skills through direct experience, problem solving, and collaboration in learning communities. Contextual learning integrates several main components, including constructivism, inquiry (discovery), asking, learning communities, modeling, reflection, and authentic assessment. This approach requires students to think critically, creatively, and innovatively, and be able to relate learning materials to real problems faced in their environment. Thus, learning outcomes are expected to be more meaningful, increase motivation, and equip students with adaptability and problem solving skills that are relevant to future life.
Abstract:This study aims to determine the effect of auditor experience and self-efficacy on auditor performance at the Bone Bolango Regency Inspectorate. This study used a quantitative approach with a causal associative method. Data…
ata were collected by distributing questionnaires to 38 respondents selected using a census sampling technique (total sampling). Data analysis techniques included classical assumption tests, multiple linear regression analysis, and hypothesis testing (t-tests and F-tests) using Statistical Package for the Social Sciences (SPSS) version 26 software. The results indicate that, partially, auditor experience has no significant effect on auditor performance, while self-efficacy has a positive and significant effect on auditor performance. Simultaneously, auditor experience and self-efficacy have a significant effect on auditor performance. The coefficient of determination indicates that 73.1% of the variation in auditor performance can be explained by auditor experience and self-efficacy, while the remaining 26.9% is influenced by factors outside the research model.
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:Micro, Small, and Medium Enterprises (MSMEs) are the backbone of the Indonesian economy, yet they still face the challenge of suboptimal financial performance. This study aims to analyze the direct influence of Financial…
Attitudes and Behavioral Control on MSME Financial Performance and examine the mediating role of Financial Behavior in this relationship. This study is grounded in the Theory of Planned Behavior (TPB), which positions attitudes and behavioral control as the primary determinants of individual intentions and behavior.
Using a quantitative approach, this study will test hypotheses on 31 MSME owners/managers in Nusaniwe District, selected through purposive sampling. Data will be collected through a Likert-scale questionnaire and analyzed using SPSS statistical software. Validity, reliability, and multiple regression tests will test the simultaneous influence of attitudes, control, and behavior on financial performance. The results are expected to provide insight into the importance of behavioral aspects (attitudes and control) in improving MSME financial performance and contribute to more effective mentoring programs and policy formulation
Abstract:Inhaled corticosteroids (ICS) are commonly prescribed to manage asthma and chronic obstructive pulmonary disease (COPD) due to their local anti-inflammatory effects in the airways. However, prolonged or high-dose ICS use…
has been associated with systemic adverse effects, including decreased bone mineral density (BMD) and increased risk of osteoporosis. This review aimed to examine the association between ICS use and the risk of osteoporosis or fractures, and to identify modifying factors such as dose, duration, patient age, sex, and type of corticosteroid used. Literature review was conducted using databases including PubMed, Scopus, and Web of Science. Articles were selected using specific inclusion and exclusion criteria. The review focused on original studies published up to March 2025, resulting in 28 relevant articles, of which 6–8 high-quality studies were analyzed in depth. Most studies demonstrated that long-term or high-dose ICS use is associated with decreased BMD and increased risk of fractures, especially in elderly COPD patients. The greatest risk was linked to fluticasone and budesonide at doses ≥500 µg/day. Some studies found neutral or even protective effects in specific subgroups, indicating population-dependent variability. Meta-analyses revealed conflicting results due to heterogeneity in populations and methodologies. High-dose and long-term ICS use may increase the risk of osteoporosis. Clinicians should consider individualized risk assessments and adopt strategies such as using the lowest effective dose, monitoring BMD, and providing calcium and vitamin D supplementation in at-risk populations.
Abstract:Penelitian ini bertujuan menganalisis pengaruh pengembangan karir, employee engagement, budaya organisasi, dan budaya kerja terhadap kinerja guru di UPT SMP Negeri 1 Bone-bone. Menggunakan pendekatan kuantitatif dengan teknik…
eknik total sampling terhadap 43 guru. Data dikumpulkan melalui kuesioner skala Likert dan dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa pengembangan karir (β=0,319, p=0,012), employee engagement (β=0,307, p=0,015), budaya organisasi (β=0,245, p=0,046), dan budaya kerja (β=0,297, p=0,017) berpengaruh positif signifikan terhadap kinerja guru. Secara simultan, keempat variabel berpengaruh signifikan (F=18,742, p<0,001) dengan kontribusi 66,3% terhadap kinerja guru. Pengembangan karir memiliki pengaruh paling dominan, menunjukkan pentingnya program peningkatan kompetensi guru secara berkelanjutan
Abstract:This study aims to determine whether human resource competence and locus of control have a significant effect on the quality of village financial reports in Kabila Bone District, Bone Bolango Regency, Gorontalo . This study…
udy uses a quantitative method. The data used are primary data obtained from distributing questionnaires. The population of this study were all village officials in Kabila Bone District. Sampling used non-probability sampling. The data analysis method used is Structural Equation Modeling (SEM). The results of this study indicate that human resource competence and locus of control have a significant effect on the quality of village financial reports in Kabila Bone District, Bone Bolango Regency, Gorontalo