This research aimed to know the influence of the utilization of information technology, the quality of human resource, and the system of internal control towards  the  quality of  financial  statement  at  OPO of Gorontalo Province partially and simultaneously. This was quantitative research by using primary data obtained from the distribution of the questionnaire to the Regional Device Organization (ROO) personnel Gorontalo province. The data analysis technique used multiple regression analysis.This research finding revealed that the utilization of Information technology, the  quality of human  resource,  and  the system  of  internal  control  was simultaneously and significantly influenced the variable of quality of financial statement in ROO  of  Gorontalo  Province  with  the  determinant  value  as 64,40%.  While the remaining  was  35,600/0 could  be described  by  other unlnvestigated variables  such  as  the work  commitment of the personnel. organization justice, education and training of the personnel, as well as the follow up of internal audit. While it was partially only  the quality of human resource and the system of Internal control simultaneously and significantly influenced the variable of the quality of financial statemeot In the Regional Device Organization (ROO) of Gorontalo province.

The purpose of this research is to):1 examine the contribution of income from corn farming to household income of farmers in city and village areas and 2) photograph the welfare level of corn farmers in village and city areas. This research was conducted in Gorontalo Regency. The object studied is the welfare of corn farmers based on the Sajogyo criteria approach. The type of research data is primary data, with the data source being corn farmers; therefore, the method used is a survey. The sampling technique used purposive random sampling. The purposive technique (deliberately) was carried out for samples of city and village areas. The criteria for the regional sample are; distance, accessibility, the form of government administration, and facilities. The selected sample cities are Tenilo and Tilihuwa Villages, while the selected village areas are Modelidu Village and North Dulamayo Village. The number of sampling units is 87 farmers, with the distribution of each region using proportional allocation. The results showed that: 1) the contribution of income from corn farming to the total household income of corn farmers in city areas is 33.69%, and in village areas, it was 59.02%. Statistically, in village areas, the proportion of farmers whose sources of income from corn farming exceed other incomes is significant, while in city areas, the proportion is not significant; 2) if the household income of corn farmers only comes from corn farming, based on the Sajogyo indicator, the welfare level of corn farmers in city areas is included in the poor category, while corn farmers in village areas are in the near poor category.

Penelitian ini akan menganalisis pengaruh Pemberian Kredit Terhadap Tingkat Pengembalian Tingkat Pengembalian Pinjaman Anggota Koperasi “Ponuwa” Universitas Negeri Gorontalo. Sampel dalam penelitian ini adalah 108 anggota koperasi pada tahun 2021. Analisis pada penelitian ini menggunakan pendekatan Structural Equation Modeling (SEM). Data diperoleh dari 108 responden dengan mengisi kuisioner. Model setelah mengalami beberapa tahap dan modifikasi telah memenuhi kriteria goodness of fit dengan nilai setiap indeksnya yaitu: (a) chi-square = 283,944; (b) CMIN/DF= 2,014; (c) probabilitas = 0,000; (d) GFI = 0,809; (e) AGFI = 0,715; (f) NFI = 0,822; (g) TLI = 0,863; dan (h) RMSEA = 0,097. Selanjutnya menginterpretasi pengaruh dengan melihat c.r regression weight yang lebih dari 5,680. Berdasarkan hasil pengujian tersebut dapat disimpulkan semu faktor berpengaruh positif dan signifikan terhadap tingkat pengembalian pinjaman anggota koperasi.

<span lang="EN-US">This study aims to determine and analyze Village Financial Management on Financial Performance with Regulatory Changes as Intervening Variables (Study in Villages throughout the Paguyaman Pantai District, Boalemo Regency, Gorontalo Province). The population of this research is Village Apparatus who work in the Village Government and based on the sample criteria are the Village Head, Village Secretary, Village Administration Midwife, Village Economic Sector, Treasurer, Head of BPD, Deputy Chairperson of BPD, Secretary of BPD, LPM, Chairperson of Youth Organizations and Head of Dusun /Environment, totaling 107 respondents. The test was carried out using a descriptive analysis method using Structure Equation Modeling with the help of the AMOS 24.0 program. This research proves that village financial management has a positive and significant effect on financial performance. Village financial management has a positive and significant effect on regulatory changes. Regulatory changes have a positive and significant effect on financial performance. Village financial management has a positive and significant impact on financial performance through regulatory changes in villages throughout the Paguyaman Pantai sub-district, Boalemo Regency, Gorontalo Province.</span>

Penelitian ini bertujuan untuk mengetahui pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern Pemerintahan, Pemanfaatan Teknologi Informasi, dan Sistem Akuntansi Keuangan Daerah terhadap Kualitas Laporan Keuangan pada Organisasi Perangkat Daerah (OPD) di Kabupaten Boalemo. Penelitian ini menggunakan metode kuantitatif. Penelitian ini menggunakan data primer dengan populasi sebanyak 26 OPD dan jumlah sampel dalam penelitian ini sebanyak 4 pegawai disetiap OPD dengan total 104 pegawai. Penelitian ini menggunakan instrumen penelitian berupa kuesioner. Teknik analisis data dalam penelitian ini adalah menggunakan analisis regresi berganda. Hasil penelitian menunjukan bahwa, 1) Kompetensi Sumber Daya Manusia tidak berpengaruh signifikan terhadap Kualitas Laporan Keuangan. 2) Sistem Pengendalian Intern Pemerintahan berpengaruh signifikan terhadap Kualitas Laporan Keuangan. 3) Pemanfaatan Teknologi Informasi berpengaruh signifikan terhadap Kualitas Laporan Keuangan. 4) Sistem Akuntansi Keuangan Daerah tidak berpengaruh signifikan terhadap Kualitas Laporan Keuangan.