PThis study aims to determine the effect of the internal control system on the performance of local government Case Study in Gorontalo Regency. This study uses quantitative research methods, and the data sources use primary data obtained from questionnaires distributed to respondents. Meanwhile, the data analysis used in this research is descriptive quantitative analysis using statistical t-test and coefficient of determination test (ajusted R-Square). The results showed that the internal control system had a positive effect on the performance of local governments with a determinant value of 48.7%. The result of this study contribute to the government to establish and implement a more effectives Internal Constrol Systems (ICS).

This study aims to determine the effect of the competence of village officials and education and training simultaneously on the accountability of village fund financial management by the Village Government in Walea Besar District, Tojo Una-Una Regency partially or simultaneously. This research is a quantitative study. The population in the study was 113 village officials, then the sampling method was purposive sampling so that the sample in the study was 39 people. The results of this study indicate that the competence of village officials and the education and training of village officials partially or simultaneously have a significant effect on the accountability of village fund management in the village of Walea Besar District, Tojo Una-Una Regency. The value of Ajusted R Square is 0.622. This value shows that 62.2% of the variability of village fund management accountability in the Village in Walea Besar District, Tojo Una-Una Regency can be explained by the competence of village officials and education and training of village officials, while the remaining 37.8% can be explained by other variables. which were not examined in this study were the variables of the role of the village head and the awareness of the apparatus.

This study aims to see the effect of socialization on the enforcement of SAK Entities, micro, small and medium enterprises (EMKM) in Gorontalo Province. This research uses quantitative research methods. Sources of data used in this study are primary data obtained from questionnaires distributed to 99 respondents who are Entities micro, small and medium enterprises in Gorontalo Provinsi. Based on the result of the study, it shows that socialization has an effect on the effectiveness of the application of financial accounting standards for micro, small and medium enterprises by 13.9%, while the remaining 86.1% is explained by other variables not examined in this study.