The progress of the development of a region is not only the responsibility of the government, but requires active participation from all components of society. Good collaboration between local government and communities is an important factor in achieving this. This research is a descriptive qualitative type to describe the participation of the Bulukumba community in regional development in East Kalimantan. The research sample is the head of the family or resident's representative in a house that is domiciled in East Kalimantan, as many as 60 people who were selected by accidental sampling. Collecting data using online questionnaires in the form of Google form and distributed to respondents via Whatsapp Group social media and analyzed descriptively and presented in the form of frequency tables and graphs with narration. In addition, to deepen the required information, 3 informants were selected. The technique of collecting information through indepth interviews uses interview guides to informants and is then analyzed qualitatively. The results showed that most of the people of Bulukumba had participated well in regional development in East Kalimantan. Even so, it was still found that the Bulukumba community did not participate in development due to various factors, including a lack of public understanding of the importance of participatory development. Therefore, it is necessary to have active outreach activities from the local government and all components of society regarding the importance of community participation for the realization of advanced and sustainable regional development.

Penelitian ini bertujuan untuk mengetahui kesesuaian laporan koperasi pertanian Semoga Jaya dengan SAK ETAP. Koperasi sebagai entitas tanpa akuntabilitas publik yang cukup berkembang di Indonesia sewajarnya telah mengetahui serta menerapkan standar yang tepat sebagai acuan pembuatan laporan keuangan. Berdasarkan hasil pengamatan terlihat bahwa laporan keuangan yang dihasilkan koperasi belum menyajikan gambaran umum koperasi, dan informasi tentang dasar dalam  penyusunan  laporan  keuangan. Koperasi Pertanian Semoga Jaya termasuk dalam golongan entitas tanpa akuntabilitas publik sehingga untuk menghasilkan laporan keuangan yang berkualitas maka dalam menyajikan laporan keuangannya perlu menerapkan SAK ETAP. Jenis penelitian ini menggunakan analisis deskriptif dengan pendekatan kualitatif. Pengumpulan data yang digunakan dalam penelitian ini adalah metode observasi, wawancara, angket dan dokumentasi. Hasil penelitian ini menunjukkan bahwa penerapan akuntansi yang dilakukan oleh koperasi masih sederhana dan belum sesuai dengan SAK ETAP. Hal tersebut karena kurangnya pengetahuan mereka mengenai SAK ETAP serta masih kurangnya sosialisasi ataupun pelatihan dari pihak pemerintah maupun lembaga, sehingga pemahaman akan pentingnya SAK ETAP masih belum dipahami.

This study aims to analyze the impact of government spending on the education and health sectors, economic growth and poverty levels on the Human Development Index (HDI) in South Sulawesi Province, Indonesia. This research is quantitative research. The type of data in the form of secondary data in the period 2009-2018. The data were processed using the OLS (Ordinary Least Square) model with multiple linear regression analysis. The results showed that government spending in the education and health sectors, economic growth and poverty levels had an effect on the Human Development Index (HDI) in South Sulawesi Province, Indonesia.

The presence of COVID-19 can affect social interactions among the community, for example limiting themselves and their families to visit family and neighbor which they have been doing so far. This study aims to describe the social interactions that occur in communities where people with COVID-19 live. The design of this research is qualitative based on the social problems faced by the community during the COVID-19 pandemic. Research informants are people who live in RT. 27 Teluk Lerong Ulu Sub-district, Samarinda City and selected 5 people and the head of the local RT as key informants who could provide the necessary information through purposive sampling. Data collection techniques through interviews with informants and key informants using interview guidelines, observation and documentation. This research was conducted in March 2021. The data were analyzed through reduction, display, and conclusion. The results of the information research show that the social interactions that occur in people with COVID-19 sufferers are far from the cultural values ​​of the Indonesian people that have been going on so far. This can be caused by various factors such as incomplete public knowledge about COVID-19. Therefore, a local regional policy is needed to maximize the participation of community leaders such as the head of the local RT in providing complete information about COVID-19 to the people in their area. In addition, the role of the mass media is also needed in order to convey information to the wider community factually and reliably.

The Covid-19 pandemic has had a broad impact on all sectors of life in Indonesia, including the economic sector. Not a few business sectors are experiencing losses and even bankruptcy. Therefore, business actors must be able to implement and develop certain strategies in order to survive and gain profits both in the midst of the pandemic storm and after the Covid-19 pandemic. This study aims to obtain information about the strategies of Herbal and Herbal Medicine business players in Sehat Basamo in the midst of the Covid-19 pandemic. This study uses a qualitative design with a case study approach. Research informants are sellers of herbs and herbal medicine Sehat Basamo as many as 4 people who were selected by purposive sampling. In addition, 4 informants were selected who are loyal customers at the Sehat Basamo outlet. The research was carried out in March-April 2021 at four locations of Sehat Basamo outlets in Samarinda City. The data and information obtained were then analyzed qualitatively. The results of the study obtained information that all Healthy Basamo herbal and herbal outlets and customers who visited Sehat Basamo outlets complied with the Covid-19 health protocol according to the government's appeal in controlling the spread of the Covid-19 rate. In addition to complying with health protocols, the Herbal and herbal medicine business of Sehat Basamo has also been proven to be able to survive in the midst of a pandemic and even continue to benefit from the sales of its products. The success of the owner of the Healthy Basamo herbal and herbal outlet in maintaining business continuity and still making profits in the midst of the Covid-19 pandemic by implementing a strategy that is consistent attitude in product presentation, not increasing product prices, friendliness and courtesy of sellers and ensuring the availability of product supply. Sales of herbal and herbal products from Sehat Basamo are carried out face-to-face with buyers and the financial accounting management is still manual. Therefore, sellers of Herbal and Jamu Sehat Basamo can take advantage of currently available technology and information both to increase product sales results and in managing digital-based business financial accounting (digital accounting) which is available in various application software.