Journal La Bisecoman

Implementation of Good Corporate Governance in the Financial Management System

Ilham Z. Salle — 2026-01-19

This study aims to determine the implementation of good corporate goernance in the financial management system of the Makale Selatan Dirict Office, Tana Toraja Regency. This study uses qualitative descriptive analysis. Data in this study were collected through observation, direct iter views and documentation. The results of this study indicate that the Makale Selatan District Government, Tana Toraja Regency has imple mented the principles of good corporate governance as in the Minister of Home Affairs Regulation Number 77 of 2020 which consists of transparecy, accountability, public participation, and efficiency in financial management in the Makale Selatan District, Tana Toraja Regency, although the implementation has not been optimal as in the principle of transparency because the Makale Selatan District Office, Tana Toraja Regency should create and manage an official website as a public information media. So that the public or other parties can more easily access information and the principle of transparency in financial management can be applied optimally, where the use of the website also shows that the sub-district follows technological developments and realizes modern and accountable governance.

Development Strategy of Virgin Coconut Oil Bumdes in Collection

Rusdan Rusdan — 2026-01-26

This study aims to analyze the development strategy of Virgin Coconut Oil (VCO) implemented by BUMDes Bersama Karang Unarang Sejahtera in Sebatik District. The main focus of this research is to identify supporting factors, inhibiting factors, and the strategies applied to optimize local potential through the VCO product. The method used is a descriptive qualitative approach, with data collection techniques including in-depth interviews, field observations, and documentation. Research informants included BUMDes managers, production workers, raw material suppliers, village government representatives, and local community members. The findings show that the VCO development strategy involves planning stages, community involvement, technical training, and gradual marketing through social media and local events. The main supporting factors are the abundant availability of coconut raw materials, government support, and active community participation. Meanwhile, the inhibiting factors include limited technology, constraints in digital marketing, and the underdevelopment of product legality. This research recommends increasing human resource capacity, continuous policy support, and expanding distribution networks to strengthen product competitiveness in broader markets.

Implementation of Management for the Handling of People with Mental Disorders

Edy Rahman — 2026-01-26

This research is motivated by the suboptimal governance of the management of People with Mental Health Problems (ODMK) in Nunukan Regency, characterized by weak inter-agency coordination and overlapping authority in carrying out tasks in the field. The complexity of ODMK problems requires the involvement of various parties, such as the Social Service, Health Service, Community Health Centers, Public Order Agency (Satpol PP), and the Police. However, the absence of an integrated mechanism regulating the roles of each agency results in inefficient, often interdependent, and unsustainable handling processes. The focus of this research is to examine the implementation of ODMK management and identify the obstacles faced by agencies in implementing integrated handling. This research uses a qualitative approach with a descriptive approach. Data collection techniques were conducted through in-depth interviews with informants from various relevant agencies, such as the Social Services Agency, Community Health Centers, the Police, the Public Order Agency (Satpol PP), and community members. Data were also supported by documentation studies and a review of supporting literature. The results indicate that the implementation of governance for the management of ODMK has not been optimal. Management functions such as planning, organizing, implementing, and monitoring have not been optimally implemented due to the lack of standard operating procedures (SOPs). This situation results in incidental handling of people with mental health problems, minimal coordination, and a risk of human rights violations. Furthermore, structural and technical obstacles have been identified, such as limited facilities, a shortage of mental health workers, the absence of specialized shelters, and a weak, sustainable cross-sectoral coordination system.

Quality of Personnel Administration Services at the Personnel and Human Resource Development Agency

Nia Agus Setiawati — 2026-01-26

This study aims to describe the quality of civil servant administration services based on the perception of Civil Servants (ASN) and to identify internal and external factors influencing these services. The research adopted a descriptive qualitative approach, supported by quantitative data obtained through Likert scale questionnaires targeting ASNs who visit BKPSDM for civil servant administration services. Data collection also involved in-depth interviews with BKPSDM officials, as well as field observations and documentation studies. Qualitative data were analyzed thematically, while quantitative data were analyzed descriptively. The research findings indicate that the overall quality of civil servant administration services at BKPSDM Nunukan Regency is in the good to very good category, with the majority of ASNs expressing satisfaction to high satisfaction. The main strengths of the service were identified in the aspects of staff friendliness and courtesy, and the availability and comfort of service facilities. Nevertheless, there are still areas requiring improvement, namely in the clarity and accessibility of information regarding procedures and requirements, as well as the transparency of information concerning estimated service completion times. Significant internal factors influencing service quality include human resources (staff competence and motivation), service systems and procedures, and the utilization of information technology and infrastructure. Meanwhile, external factors that also contribute are changes in laws and regulations, ASN expectations and demands for digital services, and advancements in information technology. Recommendations proposed to enhance service quality include improving the clarity and accessibility of information through digital platforms, optimizing service completion efficiency and transparency, developing civil servant administration service applications, and improving service facility spaces.

Responsiveness of Public Service Provision at the Population and Civil Registration Service

Riski Ramadani — 2026-01-29

This study aims to analyze the level of responsiveness of public service delivery at the Population and Civil Registration Office of Bone Regency. Responsiveness is an important indicator of public service quality, reflecting the ability of officials to respond to community needs, complaints, and aspirations. This study used a qualitative, descriptive approach. Data were obtained through participatory observation, in-depth interviews with officials and the public, and documentation studies. Data analysis was conducted in three stages: data reduction, data presentation, and conclusion drawing, with validity testing using triangulation of sources, techniques, and time. The results showed that the general level of responsiveness of public services at the Bone Regency Population and Civil Registration Office is considered good. The ability of officials to respond to the public has been effective, with open, direct communication between the public and office officials. The accuracy and precision of services are also considered good because they are guided by Standard Operating Procedures (SOPs) and an electronic-based service system. However, the speed of service still faces obstacles in terms of network aspects and limited number of officials. In addition, the ability to respond to public complaints is quite good, with online complaints via Google Forms. These findings emphasize the importance of improving human resource capacity and optimizing information technology to strengthen the responsiveness and quality of public services in the regions.

The Effect of Employee Competence and Work Motivation on the Quality of Financial Reporting

Irawati M — 2026-01-26

This study aims to determine whether employee competence and work motivation have an influence on the quality of financial reporting at the Office of the Airport Authority Region V Makassar. The data in this research were obtained through the distribution of questionnaires as the primary instrument. The sampling technique used was the saturated sample method, where all members of the population were used as the research sample. Prior to its use, the research instrument was tested for validity and reliability, and also underwent classical assumption tests such as normality, multicollinearity, and heteroscedasticity. The data were analyzed using multiple linear regression with the help of statistical software. The results of the study indicate that employee competence has a positive influence on the quality of financial reporting. This means that the higher the level of employee competence in carrying out tasks related to the preparation of financial reports, the better the quality of the reports produced. The competencies in question include understanding financial regulations, accuracy, and technical skills in preparing reports accurately and on time. In addition, work motivation also contributes positively to the quality of financial reporting. Employees with high levels of motivation tend to be more responsible and committed to completing their tasks, including in the preparation of financial reports. Together, employee competence and work motivation significantly influence the improvement of financial reporting quality, although other external factors not examined in this study may also have an impact.