Article Per Year (5 Year)
p-Index From 2021 - 2026
2.629
P-Index
This Author published in this journals
All Journal Resona : Jurnal Ilmiah Pengabdian Masyarakat NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Al-Adl : Jurnal Hukum Banua Law Review Journal of Artificial Intelligence and Digital Business JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah INJURLENS
Saprudin Saprudin
Faculty Of Law Lambung Mangkurat University
Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
Corporate Liability for Conducting Mining Activities in Forest Areas Without Ministerial Permission Under the Environmental Protection and Management Law Salin Salin; Ahmad Syaufi; Ifrani Ifrani; Saprudin Saprudin
International Journal of Law, Environment, and Natural Resources Vol. 4 No. 2 (2024): October Issue
Publisher : Scholar Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51749/injurlens.v4i2.124

Abstract

The responsibility of corporations engaged in mining activities within forest areas without the Minister's permit is an important issue in the context of environmental protection and management in Indonesia. Law No. 32 of 2009 on Environmental Protection and Management (UUPPLH) regulates the obligation of all parties, including corporations, to conduct business activities while considering environmental sustainability. In this case, corporations that engage in mining activities without the Minister's permit are considered to violate existing regulations, which may lead to both criminal and administrative sanctions. This study aims to examine the extent of corporate responsibility for environmental damage caused, as well as the implications for law enforcement and environmental protection. The research uses a normative legal method with a legislative, conceptual, and comparative approach, focusing on the analysis of Article 89 Paragraph (2) letter (a) of the P3H Law and its implementation in the enforcement of law related to corporate crimes in the mining sector. Furthermore, the study will discuss how existing policies and regulations can improve corporate accountability in carrying out environmentally friendly mining activities. Through this analysis, it can be concluded that Article 89 Paragraph (2) letter (a) of the P3H Law does not clearly specify who is responsible, preventing the corporate management from being held criminally accountable. This undermines the purpose of the law to provide certainty, justice, and benefits. As a result, the law fails to achieve its goals of criminal punishment and legal protection for the welfare of society and environmental preservation.
PEMBUATAN DAN PELATIHAN SISTEM INFORMASI DAN AKUNTANSI UNTUK SPPG (SATUAN PELAYANAN PEMENUHAN GIZI) HANDIL BAKTI 2, BARITO KUALA,KALIMANTAN SELATAN Rano Wijaya; Syaiful Hifni; Saprudin Saprudin; Isnawati Isnawati; Nor Hikmah; Achmad Suhaili; Ade Adriani; Sustinah Limarjani
RESONA : Jurnal Ilmiah Pengabdian Masyarakat Vol 10, No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/resona.v10i1.2931

Abstract

Mitra sasaran dalam kegiatan pengabdian ini adalah Satuan Pelayanan Pemenuhan Gizi (SPPG) Handil Bakti 2, Barito Kuala, Kalimantan Selatan. Permasalahan utama yang dihadapi mitra adalah sistem pelaporan keuangan yang masih bersifat manual, tidak terintegrasi, serta belum mengacu pada Standar Akuntansi Keuangan (SAK) yang berlaku. Selain itu, terdapat keterbatasan kompetensi sumber daya manusia (SDM) dalam penyusunan laporan keuangan yang akuntabel sesuai standar Ikatan Akuntan Indonesia (IAI). Kegiatan ini bertujuan untuk memberikan solusi melalui pengembangan teknologi dan peningkatan kapasitas SDM. Metode pelaksanaan meliputi survei pendahuluan, perancangan dan pembuatan software akuntansi terintegrasi, pelatihan teknis (penyusunan COA, jurnal, buku besar, hingga laporan keuangan), implementasi sistem, serta pendampingan dan evaluasi berkelanjutan. Luaran yang diharapkan dari program ini adalah tersedianya sistem informasi akuntansi berbasis komputer yang mampu menghasilkan laporan keuangan (Neraca, Laporan Laba Rugi, dan Arus Kas) secara akurat, cepat, dan sesuai standar IAI, sehingga mendukung tata kelola manajemen SPPG Handil Bakti 2 yang lebih baik dan akuntabel.  Abstract. The target partner in this community service activity is the Nutrition Service Unit (SPPG) Handil Bakti 2, Barito Kuala, South Kalimantan. The main problems faced by the partner are manual financial reporting systems, lack of integration, and non-compliance with applicable Financial Accounting Standards (SAK). Furthermore, there is a limitation in human resource (HR) competency regarding the preparation of accountable financial statements in accordance with the Indonesian Institute of Accountants (IAI) standards. This activity aims to provide solutions through technology development and HR capacity building. The implementation methods include preliminary surveys, design and development of integrated accounting software, technical training (arrangement of COA, journals, ledgers, to financial statements), system implementation, and continuous mentoring and evaluation. The expected output of this program is the availability of a computer-based accounting information system capable of producing financial statements (Balance Sheet, Profit/Loss Statement, and Cash Flow) accurately, quickly, and in accordance with IAI standards, thereby supporting better and more accountable management governance at SPPG Handil Bakti 2.
REKONSTRUKSI PERLINDUNGAN HUKUM KREDITUR KONKUREN DALAM SISTEM KEPAILITAN INDONESIA: TELAAH KEADILAN DISTRIBUTIF DAN KEPASTIAN HUKUM Gilang Fitri Hermawan; Djoni Sumardi Gozali; Saprudin Saprudin
Al-Adl : Jurnal Hukum Vol 18 No 1 (2026)
Publisher : Fakultas Hukum, Universitas Islam Kalimantan Muhammad Arsyad Al Banjari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/al-adl.v18i1.20422

Abstract

This study aims to examine the legal standing of concurrent creditors within the Indonesian bankruptcy regime and to formulate a reconstruction model of legal protection that is more equitable without undermining legal certainty and efficiency. Concurrent creditors have traditionally occupied the lowest tier of priority, subordinate to secured and preferred creditors, resulting in the frequent marginalization of their rights. Employing normative legal research with statutory, conceptual, and comparative approaches, this study finds that the normative configuration of Law Number 37 of 2004 on Bankruptcy and Suspension of Debt Payment Obligations (UUK–PKPU) continues to place concurrent creditors in a weak and subordinated position. The practice of distributing bankruptcy estates further reveals the dominance of secured creditors, the expansion of preferential claims, limited transparency on the part of curators, and inconsistencies in judicial decisions, all of which undermine legal certainty and distributive justice for concurrent creditors. As a remedial measure, this study proposes a reconstruction of legal protection through the establishment of minimum rights for concurrent creditors, restrictions on secured creditors’ execution rights, reform of preferential mechanisms, enhancement of curator transparency, strengthening of judicial oversight, promotion of consistency in court decisions, and revision of the UUK–PKPU by incorporating best practices from bankruptcy systems in other jurisdictions. This reconstruction is expected to reinforce the position of concurrent creditors while simultaneously preserving legal certainty and efficiency within Indonesia’s bankruptcy law framework.
Kepastian Hukum Jangka Waktu Akta Pernyataan Keputusan Rapat (PKR) dalam Hal Terjadi Pemblokiran Sistem Administrasi Badan Hukum Fina Maulidya; Saprudin Saprudin
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.11513

Abstract

Penelitian ini bertujuan untuk menganalisis keabsahan Akta Pernyataan Keputusan Rapat (PKR) yang dilaporkan melalui Sistem Administrasi Badan Hukum (SABH) melampaui jangka waktu 30 (tiga puluh) hari serta menganalisis kepastian hukum mengenai jangka waktu pendaftaran PKR apabila terjadi pemblokiran akses SABH akibat sengketa internal perseroan. Permasalahan ini muncul karena adanya kewajiban pelaporan PKR dalam jangka waktu tertentu, sementara peraturan mengenai pemblokiran SABH belum memberikan mekanisme yang memungkinkan pelaksanaan kewajiban tersebut ketika akses sistem tidak dapat digunakan. Penelitian ini menggunakan metode penelitian hukum normatif yang bersifat preskriptif analitis dengan tipe penelitian doktrinal. Pendekatan yang digunakan meliputi pendekatan perundang-undangan dan pendekatan kasus melalui analisis terhadap peraturan perundang-undangan, doktrin, serta kasus pemblokiran SABH yang relevan. Hasil penelitian menunjukkan bahwa keterlambatan pelaporan PKR ke SABH tidak menghilangkan keabsahan akta sebagai akta autentik sepanjang syarat formil dan materil pembuatannya telah terpenuhi, namun keterlambatan tersebut mengakibatkan perubahan data perseroan belum memperoleh pengakuan administratif dari negara. Selain itu, ditemukan adanya konflik norma antara kewajiban pelaporan dalam jangka waktu 30 hari dan ketentuan pemblokiran SABH yang hanya dapat dibuka setelah sengketa selesai tanpa memberikan mekanisme pengecualian. Kondisi tersebut menimbulkan ketidakpastian hukum bagi perseroan maupun notaris karena kewajiban administratif tidak dapat dipenuhi akibat keadaan di luar kendalinya. Oleh karena itu, diperlukan pembentukan mekanisme pembukaan pemblokiran sementara atau pengaturan khusus yang memberikan pengecualian terhadap batas waktu pelaporan selama pemblokiran berlangsung guna menjamin kepastian hukum, perlindungan bagi notaris, serta keberlangsungan administrasi perseroan.
Co-Authors Abdul Halim Barkatullah Achmad Bangsawan Achmad Suhaili Ade Adriani Ahmad Syaufi Alfian Misran Anastasia Britzyana Elmasia Pertiwi* Dewi Lesmanawati Diana Mayrona* Diana Rahmawati Djoni Sumardi Gozali Faisal Faisal* Fauji, Ade Fina Maulidya Gilang Fitri Hermawan Ifrani, Ifrani Isnawati Mursalati Urfa Nor Hikmah Rachmadi Usman Rahmat Budiman Rano Wijaya Salin Salin Selva Omiyani* Suprapto Suprapto Sustinah Limarjani Syaiful Hifni Titin Sumarni Wahyudin Nor Yulia Qamariyanti