Daerah Gorontalo memiliki kekayaan budaya lokal yang terbentuk dari perpaduan adat istiadat, nilai keislaman, dan warisan leluhur. Budaya ini tercermin dalam berbagai aspek kehidupan masyarakat, mulai dari bahasa, kesenian, pakaian adat, arsitektur rumah tradisional, hingga upacara adat. Urgensi Penelitian ini adalah Pelestarian budaya lokal sedang menghadapi tantangan terutama dikalangan generasi digital yang mulai kehilangan minat dan keterikatan terhadap nilai budaya Lokal karena dipengaruhi oleh Budaya Asing. Fenomena ini menimbulkan kekhawatiran akan pudarnya identitas budaya daerah yang menjadi bagian penting dari kekayaan bangsa. Tujuan Penelitian adalah melakukan Optimalisasi Pelestarian Budaya Lokal menggunakan Augmented Reality sebagai Media Pembelajaran Inovatif untuk Mendorong integrasi teknologi dalam pelestarian budaya melalui pendekatan edukatif, sesuai dengan karakteristik generasi digital dan Memberikan rekomendasi pengembangan pembelajaran dalam konteks pendidikan formal dan informal. Penelitian ini menggunakan pendekatan kuantitatif untuk menggukur pengetahuan generasi muda terhadap respon pemanfaatan tekologi AR untuk pelestarian budaya lokal. Sedangkan Metode kualitatif sebagai pemahaman mendalam untuk mengeksplor pemanfaatan Desain Augmented Reality sebagai media pembelajaran. Hasil perhitungan mnggunakan skala Likert terhadap 121 responden, diperoleh nilai mean sebesar 4,33 termasuk dalam kategori “Sangat Baik”. Interpretasi menunjukkan bahwa mayoritas responden memiliki sikap sangat positif terhadap pelestarian budaya lokal menggunakan Augmented Reality. Hasil perancangan Augmented Reality dilakukan pada Rumah Adat Dulohupa, Bantayo Poboide, dan budaya lokal lainnya dengan hasil validasi visualisasi objek budaya dalam bentuk model tiga dimensi (3D) yang dipadukan dengan informasi tambahan berupa teks dan audio mampu meningkatkan pemahaman pengguna terhadap nilai sejarah, filosofi, arsitektur, dan makna budaya yang terkandung di dalam setiap objek. Teknologi AR terbukti mempermudah proses penyampaian informasi budaya yang sebelumnya bersifat statis menjadi lebih dinamis, kontekstual, dan mudah dipahami oleh generasi muda. Hal ini memvalidasi bahwa pemanfaatan Augmented Reality tidak hanya berfungsi sebagai media visualisasi, tetapi juga sebagai sarana edukasi inovatif yang efektif dalam mendukung upaya pelestarian budaya lokal.
In the realm of cultural tourism, cultural heritage destinations offer something distinctive and authentic.Cultural heritage tourism destinations, as niche-market tourism, face many challenges from mass tourism.To ensure the sustainability of cultural tourism attractions, it is essential to recognise the potential of variouscultural tourism resource assets to increase tourist visits. This study investigates, from a demand-side perspective,the priority and potential attributes of Toraja cultural tourism destinations perceived by tourists, usingan integrated Importance-Performance Analysis (IPA)-Kano model. The integration of the IPA and Kanomodel consistently demonstrated that attributes of cultural heritage tourism in Toraja can be classified intotwo main categories based on importance-performance and satisfied-dissatisfied. The findings revealed distinctcategories and implications for enhancing cultural tourist attractions. Attributes related to performingarts, social practices, rituals, festive events and cultural sites consistently fell into these categories, indicatingtheir significance in enhancing tourist satisfaction. By contrast, some attributes within oral traditions, expressions,knowledge of nature and the universe, and certain aspects of traditional craftsmanship were perceivedas indifferent by tourists. Further information from the IPA-Kano analysis regarding strategic priorities andpotential attributes of cultural heritage tourism that need to be improved and maintained was discussed.
This study aims to examine the influence of the role of the Community Empowerment Institution (Lembaga Pemberdayaan Masyarakat/LPM) on village development, particularly village road development in Lompotoo Village, Suwawa District, Bone Bolango Regency. The study employed a survey method with a quantitative approach. The quantitative approach was used to address the research problem by describing and presenting the findings objectively. A questionnaire was utilized as the primary data collection instrument, and its validity and reliability were tested prior to analysis. The study involved a sample of 51 respondents. Data were analyzed using simple linear regression analysis. The results indicate that the role of the Community Empowerment Institution (LPM) has a significant effect on village road development, with a coefficient of determination (R²) of 0.625. This means that 62.5% of the variation in village road development (Y) can be explained by the role of the LPM (X), while the remaining 37.5% is influenced by other factors not examined in this study. Furthermore, the correlation coefficient (r) of 0.791 indicates a strong positive relationship between the two variables.
Inclusive education constitutes a fundamental human right, yet children with disabilities in Gorontalo City face persistent barriers in accessing it. This study analyzes the legal framework governing inclusive education rights and evaluates the implementation of adaptive, technology-supported inclusive policies. Employing a socio-legal approach with a descriptive–analytical design, the research integrates normative analysis of legal instruments with empirical data from focus group discussions, interviews, and document review. Findings reveal that Regional Regulation No. 3 of 2023 has not been effectively operationalized, with implementation hindered by systemic factors (insufficient qualified teachers, non-adaptive curricula, inadequate accessible infrastructure), socio-cultural factors (stigma and bullying), and digital factors (limited device access and low digital literacy). The results highlight a substantial gap between normative guarantees and practical implementation. The study underscores the need for operational regulations, enhanced teacher capacity, accessible digital learning facilities, and multi-stakeholder collaboration to achieve an equitable and inclusive educational ecosystem.
This study aims to determine the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the preparation of financial statements at SN Chicken Trading Business located in Empagae Traditional Market, Sidenreng Rappang Regency. This study also aims to analyze the financial recording process and the factors that influence the implementation of SAK EMKM in the business. The research method used is descriptive qualitative with data collection techniques through interviews, observation, and documentation. The data obtained were analyzed by comparing the business financial recording practices with the provisions for preparing financial statements based on SAK EMKM. The results of the study indicate that financial recording at SN Chicken Trading Business is still carried out in a simple manner and has not fully complied with SAK EMKM standards. After adjustments based on these standards, financial statements can be prepared in the form of an income statement, statement of financial position, and notes to financial statements. Factors influencing the implementation of SAK EMKM include limited accounting knowledge, limited human resources, and the lack of socialization regarding accounting standards for MSMEs.
