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An Analysis of Financial Distress in Village-Owned Enterprises (BUM Desa) in Gorontalo Regency Djou, Nurmat; Abdullah, Julie; Junus, Onong; Saprudin, Saprudin
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 2 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i2.776

Abstract

This study aims to analyze the financial distress conditions of Village-Owned Enterprises (BUM Desa) in Gorontalo Regency. This research uses a quantitative approach with descriptive data analysis techniques using the Springate S-Score model. Data collection was conducted through documentation methods, including stages such as collecting financial reports, performing financial ratio analyses, conducting financial distress analysis, and drawing research conclusions. The financial report data analyzed spans five years (2019–2023), constituting a time-series dataset. The results of the study indicate that, in general, BUM Desa in Gorontalo Regency are not experiencing financial distress. Of the six BUM Desa analyzed, three consistently demonstrated sound financial health over the five-year period, two exhibited fluctuations in financial performance but overall remained within the healthy category, and only one showed a low Springate score. However, this score was not sufficient to classify the enterprise as significantly distressed, as it continued to demonstrate ongoing business activities and adequate liquidity. Thus, it can be concluded that, overall, BUM Desa in Gorontalo Regency are in a financially healthy condition.
Monitoring and Review of Regional Regulations in Indonesia that Ensure Legal Certainty Mulyawan, Agus; Faishal, Achmad; Suprapto, Suprapto; Saprudin, Saprudin
Journal of Progressive Law and Legal Studies Том 3 № 02 (2025): Journal of Progressive Law and Legal Studies
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jplls.v3i02.1754

Abstract

This research aims to analyze the monitoring and review of regional regulations to ensure the relevance, effectiveness, and harmonization of local legal products with the needs of the community and the prevailing legal hierarchy. The absence of clear provisions regarding the mechanisms for monitoring and reviewing in Law No. 12 of 2011 concerning the Formation of Laws and Regulations hinders the realization of a harmonious and consistent legal system. This study employs a normative legal approach, analyzing theories of legal certainty, utility, legal systems, and legisprudence. The findings indicate that Law No. 12 of 2011 on the Formation of Laws and Regulations, as amended by Law No. 15 of 2019 and Law No. 13 of 2022, only regulates the monitoring and review of statutes (laws), without encompassing subordinate regulations, including Regional Regulations (Perda). The study reveals a legal vacuum regarding the mechanisms for monitoring and reviewing Perda, which leads to ambiguities in authority, procedures, and the implementation of evaluations across different levels of government. Consequently, the process is often conducted subjectively, without a uniform and systematic legal reference. To establish a regulatory model for the monitoring and review of Perda that ensures legal certainty, an integrated approach is required—one that combines normative juridical, evaluative-participatory, and data-based methodologies. In this context, three applicable models are identified: (1) a model that adopts the existing monitoring mechanism for statutes; (2) the Regulatory Impact Analysis (RIA) model; and (3) the ROCCIPI analysis model (Rule, Opportunity, Capacity, Communication, Interest, Process, and Ideology). Furthermore, the selective review approach within the Sunset Clause model may be integrated into both the RIA and ROCCIPI frameworks to strengthen the effectiveness of periodic and systematic evaluations of Perda.
Sosialisasi Kewirausahaan sebagai Upaya Peningkatan Kemandirian Ekonomi Masyarakat di Desa Wisata Tugu Selatan - Bogor Najib, Muhammad; Saprudin, Saprudin; Karlena, Neni; Destriana, Ayu Gita; Hamidiyah, Emmy; Wujarso, Riyanto
TRIDHARMADIMAS: Jurnal Pengabdian Kepada Masyarakat Jayakarta Vol 5 No 1 (2025): TRIDHARMADIMAS (Juli 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/tridharmadimas.v5i1.1975

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan pengetahuan dan motivasi masyarakat Desa Wisata di Tugu Selatan dalam bidang kewirausahaan. Melalui pendekatan sosialisasi dan pelatihan kewirausahaan, kegiatan ini memberikan pemahaman tentang peluang usaha berbasis potensi lokal serta pengelolaan usaha mikro kecil dan menengah (UMKM) secara berkelanjutan. Metode yang digunakan adalah ceramah, diskusi, studi kasus, dan simulasi bisnis. Hasil kegiatan menunjukkan adanya peningkatan minat dan pemahaman masyarakat terhadap wirausaha, serta terbentuknya beberapa rencana usaha lokal. Pengabdian ini diharapkan dapat menjadi stimulus bagi pengembangan ekonomi kreatif dan pariwisata desa secara mandiri
Educational Policy and Curriculum Innovation: A Study on Impactful Learning in Primary Schools Arsalim, Arsalim; Parisu, Chairan Zibar L.; Saprudin, Saprudin
Journal La Edusci Vol. 6 No. 3 (2025): Journal La Edusci
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallaedusci.v6i3.2320

Abstract

This study focuses on the implications of Kurikulum Merdeka to pedagogical delivery and student motivation in primary schools and the subjective institutional and infrastructural environment through which it is carried out. As it uses a convergent mixed-methods design, the study combines environmental scans administered to 100 teachers and 20 principals with qualitative classroom observations and interviews of urban and rural schools in Kendari. The results show that even though several teachers support the declared goals of practitioner-led, situation-based learning of the curriculum, the level of its implementation is strongly subject to the long-term professional growth of the teachers as well as enough availability of materials. The urban schools associate with more effective learning patterns, reinforced with better infrastructure and collaborative pedagogy ethic, and the rural teachers often establish a tradeoff against pedagogical change. Qualitative reviews show that once learners are involved in authentic and community-oriented activities, their agency, ethical sensibility, and learning self-regulation increase. Nevertheless, the results still hang uncertainly on the conditions, evenly and otherwise distributed, that are their conditions. This research supports the argument that the success of the Independent Curriculum ultimately depends not only on particular design features but also on the systematic appreciation of the teacher, fair learning conditions offered and the development of the school culture that does not treat innovation as an invariable prescription.
Penandatanganan Para Pihak Secara Bersama-Sama Dalam Pembuatan Akta Notaris Zainal Abidin; Saprudin, Saprudin
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 3 No 4 (2025): 2025
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v3i4.1829

Abstract

Penandatanganan akta notaris secara bersamaan oleh seluruh pihak merupakan aspek esensial dalam menjamin kepastian dan perlindungan hukum di Indonesia. Praktik ini memastikan keabsahan akta, mencegah pemalsuan, dan meminimalisasi potensi sengketa antara para pihak. Penelitian ini bertujuan untuk menganalisis urgensi kehadiran para pihak secara simultan dalam proses penandatanganan akta notaris, menelaah implikasi hukum atas pelanggaran prosedural, serta mengeksplorasi keterkaitannya dengan praktik cyber notary dan penerapan standar kenotariatan internasional. Penelitian ini menggunakan pendekatan yuridis normatif dengan menganalisis ketentuan hukum positif, doktrin, yurisprudensi, serta praktik global yang relevan. Hasil penelitian menunjukkan bahwa penandatanganan akta secara bersama-sama merupakan syarat mutlak untuk menjaga kekuatan pembuktian dan legitimasi akta. Selain itu, perkembangan konsep cyber notary menuntut pembaruan regulasi agar sejalan dengan standar internasional, sekaligus mempertahankan integritas profesi notaris di Indonesia. Penelitian ini menegaskan pentingnya harmonisasi praktik kenotariatan nasional dengan perkembangan global guna meningkatkan perlindungan hukum dan kepercayaan publik.
An Analysis of Financial Distress in Village-Owned Enterprises (BUM Desa) in Gorontalo Regency Djou, Nurmat; Abdullah, Julie; Junus, Onong; Saprudin, Saprudin
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 2 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i2.776

Abstract

This study aims to analyze the financial distress conditions of Village-Owned Enterprises (BUM Desa) in Gorontalo Regency. This research uses a quantitative approach with descriptive data analysis techniques using the Springate S-Score model. Data collection was conducted through documentation methods, including stages such as collecting financial reports, performing financial ratio analyses, conducting financial distress analysis, and drawing research conclusions. The financial report data analyzed spans five years (2019–2023), constituting a time-series dataset. The results of the study indicate that, in general, BUM Desa in Gorontalo Regency are not experiencing financial distress. Of the six BUM Desa analyzed, three consistently demonstrated sound financial health over the five-year period, two exhibited fluctuations in financial performance but overall remained within the healthy category, and only one showed a low Springate score. However, this score was not sufficient to classify the enterprise as significantly distressed, as it continued to demonstrate ongoing business activities and adequate liquidity. Thus, it can be concluded that, overall, BUM Desa in Gorontalo Regency are in a financially healthy condition.
Functional Oversight Reform as a Strategic Instrument for Effective Regional Financial Governance Saprudin, Saprudin; Abdul Radjak Masjhur, Mohamad
International Journal of Management Science and Information Technology Vol. 5 No. 2 (2025): July - December 2025
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v5i2.5607

Abstract

This study examines functional oversight reform as a strategic instrument to strengthen regional financial governance in Bone Bolango Regency, Gorontalo Province. The research is motivated by weak internal control systems and limited inspectorate capacity, which often trigger irregularities in financial management. Employing a descriptive qualitative approach with a case study design, data were gathered through in-depth interviews with key informants the Inspector of Bone Bolango Regency, three auditors, and two supporting staff supported by observations and document analysis. The analysis identifies five core themes. First, functional oversight reform through the Government Internal Control System SPIP, shifting supervision from reactive to preventive. Second, financial governance strategies emphasizing risk-based auditing and the creation of task forces within OPD. Third, the use of information technology to enhance transparency, efficiency, and real time risk mapping, though constrained by infrastructure and human resources. Fourth, the role of organizational culture, especially integrity, professionalism, and participatory leadership, in sustaining effective oversight. Fifth, community involvement via the whistleblowing system and the WASKITA Clinic, which strengthens accountability despite low participation. The study contributes theoretically by emphasizing the interplay of structural, cultural, and technological factors in determining the effectiveness of public sector oversight. From a policy standpoint, it highlights the need for stronger governmental commitment to empower inspectorates as internal supervisory bodies (APIP), enhance digital infrastructure, improve human resource competence, and expand public literacy on financial monitoring. These policy implications aim to build a more adaptive, accountable, and transparent financial oversight system that supports sustainable regional governance.
SOSIALISASI PEMBUKUAN AKUNTANSI SEDERHANA PADA USAHA MIKRO, KECIL, DAN MENENGAH Upik Djaniar; Saprudin, Saprudin; Victor Pattiasina; Muhammad Rispan Affandi; Ilfi Rahmi Putri
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 6 (2025): Nopember 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v5i6.11580

Abstract

Tata kelola pembukuan akuntansi adalah kerangka kerja, aturan, dan prosedur untuk memastikan pencatatan, pelaporan, dan pengelolaan keuangan yang akurat, transparan, dan akuntabel, serta sesuai dengan peraturan yang berlaku. Ini melibatkan penetapan kebijakan, pemisahan keuangan pribadi dan usaha, pencatatan semua transaksi (pemasukan dan pengeluaran), dan penyusunan laporan keuangan yang akurat untuk mendukung pertumbuhan bisnis yang berkelanjutan. Tujuan kegiatan ini adalah memberika informasi kepada wirausaha usaha mikro, kecil, dan menengah (UMKM) mengenai pembukuan akuntansi sederhana. Kegiatan ini berupa sosialisasi mengenai pembukuan akuntansi sederhana pada usaha mikro, kecil, dan menengah (UMKM). Penyampaian materi sosialisasi dilakukan dengan cara ceramah dan demonstrasi. Hasil kegiatan menunjukkan bahwa strategi terdiri dari pencatatan transaksi secara konsisten, pemisahan rekening bisnis dan pribadi, dan pengkategorian yang jelas.
Local Wisdom Practices in Managing Fisheries Resources of the Klawing River Salsabila, Sahda; Junaidi, Teuku; Suweda Anggana Putera, I Gede; Pramono, Taufik Budhi; Situmorang, Sawitania Christiany Dwi Utami Boru; Windiarta, Talitha Putri; Putri, Indah Karunia; Rizkiana, Fidia Indah; Saprudin, Saprudin; Winarno, Gunardi Djoko
Barakuda 45: Jurnal Ilmu Perikanan dan Kelautan Vol 7 No 2 (2025): November
Publisher : Fakultas Perikanan dan Ilmu Kelautan Universitas 17 Agustus 1945 Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47685/barakuda45.v7i2.702

Abstract

The Klawing River plays an essential role as a source of livelihood for local communities and as a habitat for various fish species, yet it is increasingly under pressure from human activities and environmental changes. This study aims to identify the forms of local wisdom practiced by fishing communities in managing fishery resources and to assess their relevance to modern challenges. The research was conducted in five villages representing the upstream, middle, and downstream sections of the river using a qualitative descriptive approach through interviews and observations involving 40 respondents. The results show that local wisdom is reflected in the use of traditional fishing gear (nets, gillnets, fishing lines, paser, wuwu, and mijahan), the application of the pranata mangsa as a seasonal fishing guide, social solidarity among fishers, and the Gredug Sampah tradition focused on maintaining river cleanliness. These practices now face limitations due to climate change, the introduction of invasive species, and economic pressures. The declining accuracy of the pranata mangsa indicates the need to integrate traditional ecological knowledge with modern climatological information to enhance community adaptation to ecosystem dynamics. Therefore, the synergy between local wisdom and scientific approaches is crucial for achieving an adaptive and sustainable fishery resource management system in the Klawing River.
ISLAMIC DEVELOPMENT IN THAILAND Bueto, Niarmeen; Saprudin, Saprudin
Jurnal JOEPALLT (Journal of English Pedagogy, Linguistics, Literature, and Teaching) Vol 12, No 1 (2024)
Publisher : Universitas Suryakancana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35194/jj.v12i1.4016

Abstract

Islam in Thailand in Pattani and other southern Thailand regions. The entry of Muslim workers from Malaysia and Indonesia into Thailand is one of the causes of the development of Islam in Thailand. The aim of this study is to describe the development of Islam in Thailand and religious freedom in Thailand. The method used in this study is the method of social relations with data sources of the results of observation of the development of Islam in Thailand. The results of this study were found Thailand is one of the Southeast Asian nations where Buddhism is practiced by the majority of the population. But in Thailand, there is a region called Southern Thailand that has a large Muslim population. In Pattani and a few other provinces, specifically. Islam was brought to Thailand through Arab trade. Ancient Thai paintings of the Arabs in the Ayuthaya region and the Arabs' success in founding Daulah Islamiyah provide as evidence for this. Despite being a minority religion in Thailand, Islam nonetheless maintains a significant presence there because to the Patani United Liberation Organization (PULO)
Co-Authors Aan Kurniawan Abdul Radjak Masjhur, Mohamad Abdullah, Julie Abdullah, Julie Abdullah Abdullah, Winarsih Abubakar Iskandar Afdhal Chatra Afni, Meyke Nur Agus Mulyawan, Agus Agus Tri Widodo, Agus Tri Ahmad Syaufi Ainun, Vivi Alfian Dwi Saputra Amalia, Resti Ananda Zahratun Nisa Andre Surya Andika Anggita Permata Yakup Apriani, Leny Aqidah, Vika Maslahatul Arief, Muhammad Arsalim, Arsalim Asep Noor By Atin Suprihatni Aulia Agustian Drajat Awalludin, Dudi Bayu Nur Kasah Bueto, Niarmeen Cahyono, Yono Chakra Yoga Pambayun Dalimunthe, Ahmad Alwi Akbar Destriana, Ayu Gita Dewi, Sita Diana Rahmawati Diani Fitri Supriadi Djou, Nurmat Durya, Ngurah Pandji Mertha Agung Dwiki Aldiansyah Erlina Erlina Fahmi, Muhammad Hafizh Faishal, Achmad fatimah Fatimah Fauzi, Kiki Rizki Fenty Sukmawaty Firdaus, Adam Francisca Hermawan Galaxy Andi Putra Pratama Ginting, Yohanes Gusasi, Suwardi Halimatu Syadiah, Siti Nurhayati Hamidiyah, Emmy Hamka Hamka, Hamka Hariansyah, Oke Hartono, Bayu Hasan, Wahyudin Haura, Al Hikmah, Nor Hippy, Mega Nurannisa I Gede Suweda Anggana Putera Ibrahim, Umair Ichsan Anwary, Ichsan Ifrani, Ifrani Indra Budaya, Indra Indra Ismayudi Tanjung Irent Berliana Agustin Ishak, Sucindah Ismail Ibrahim Ismail, La Ode Isnawati Isnawati Jauhar Helmie Juanda, La Judijanto, Loso Julia Julia Junaidi, Teuku Junus, Onong Kalay, Vindy Nerson Karlena, Neni Kiki Rizki Fauzi Liasulistia Ningsih Limarjani, Sustinah Listyowati, Dwi Luawo, Vera Vebrianti Luthfie, Muhammad M. Agil Setiawan M. Rifa’i Eka Pratama Maruapey, M. Husein Masiaga, Novaliastuti Masjhur, Mohamad Abdul Radjak Maulidina, Dian MAYANG SARI Miftakhuddin Miftakhuddin, Miftakhuddin Miranti, Derissa Mudhita, Ida Ketut Mufthie, Aries Muhammad Azianor Ilmy Muhammad Najib Muhammad Rifqi Saifulloh Muhammad Rispan Affandi Muhammad Rudy Herliansyah Muhammad Yasin Muhram, La Ode Mulyani Zulaeha Mustika, Cindyva Thalia Mutawali, Mutawali Muttaqin, Salwa Destria Napitupulu, Bertha Elvy Napu, Suciati Nasri Nasri, Nasri Nauli, Emma Saur Nor Ainah, Nor Nurbayani, Yuni Omiyani*, Selva Parhan, Parhan Parisu, Chairan Zibar L. Perani Rosyani Polapa, Lianti Potale, Marlen Pratama, Anggi Tias purba, Orinton Putra, Bagas Mahendra Putri, Ilfi Rahmi Putri, Indah Karunia Qurrata'ayun, Faradina Rafi, Hani 'Athiyya Rafid Abdullah Fasya Rano Wijaya Rayhan Hermando Rio Mukti Setyawan Rita Milyartini Rita Rahmawati Rivai, Sukariyati M Rizal Muhamad Ikhwanudin Ady Rizkiana, Fidia Indah Rizky Olvia, Ghea Rohmawati Bareta, Ainun Rosta, Moses Safira Maulidia Saksono, Lalang Salin, Salin Salsabila, Sahda Sandag, Eltie Christi Saprudin Sastrawan, Berry Satrio Miftachul Choiri Sawitania Christiany Dwi Utami Boru Situmorang Sejati, Mahanany Citraning Putri Setiawan, M Agil Setiawan, Muhamad Rino Shifa, Mutiara Siska Hestiana Sitasari, Ita Situmorang, Sawitania Christiany Dwi Utami Boru Sofyan Hadi Somantri, Dody A Sri Hayati, Sri Suaili, Achmad Sugeng Karyadi Sulthoni, Abdilah Umar Suprapto Suprapto Suprayogi Yusuf, Virya Suweda Anggana Putera, I Gede Syafiudin, Ahkmad Syahrida, Syahrida Syaiful Hifni Syuhada, Sonia Taufik Budhi Pramono Tavinayati Tavinayati, Tavinayati Tornado, Anang Shophan TRIYANA GUNAWAN, TRIYANA Upik Djaniar Urfa, Mursalati Vebriani, Vidi Victor Pattiasina Vina Nurviyani Wa Ode Intan Kurniawati Wijinindyah, Ayutha Winarno, Gunardi Djoko Windiarta, Talitha Putri Wujarso, Riyanto Yahya, Amir Yakup Parto Yayang Sulistyawati Yudi Sukmayadi Yulia Qamariyanti Yulian Yusuf, Niken Yunia Panjaitan Yusuf, Swandi Zainal Abidin Zakiyah Zakiyah