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The Influence of the SIPD Application on Budget Management in the Makassar City Government, South Sulawesi Province Mediaty, Mediaty; Rasyid, Laode Abdul Dani Fakhri; Muthiah, Ismah; Saprudin, Saprudin
Journal of Management and Administration Provision Vol. 5 No. 3 (2025): Journal of Management and Administration Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jmap.v5i3.664

Abstract

In this study, the researcher studies the impact of the SIPD (Regional Government Information System) application on the performance of budget management at the Makassar City Government in South Sulawesi Province. In an explanatory research design with the approach based on quantitative methods, in this research the primary data was obtained with the help of structured questionnaires offered to 100 civil servants directly participating in the planning and financial departments involved in the SIPD-based budget process. The SPSS software was used in the multiple linear regression analysis of the relationships between three independent variables, which were system functionality, ease of use, and user satisfaction and the budget management variable as a dependent variable. The findings indicated that all the three indicators had a positive and significant impact on budget management. User satisfaction had the highest effect among them which shows that user experience is important in establishing the effectiveness of digital systems in governing citizens. The coefficient of determination (R 2) was 62.3 which implies that a large percentage of budget performance change owes its existence to the use of SIPD. The findings can indicate that once properly introduced and maintained, digital tools such as SIPD can become strategic enablers to improve the financial governance of the local level. This paper adds to the body of knowledge on e-governance because it addresses this gap on post implementation assessment on SIPD in large city municipalities.
The Influence of Information on the Profit Response Coefficient in Indonesian Stock Exchange Companies Saprudin, Saprudin; Azaluddin, Azaluddin
AIQU: Journal Multidiscipliner of Science Vol. 1 No. 4 (2023): DECEMBER, AIQU: Journal Multidiscipliner of Science
Publisher : Institute Journal and Publication Muhammadiyah University of Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine whether total compensation and wages significantly influence the benefit reaction coefficient of mining organizations listed on the Indonesia Stock Exchange for the 2020-2022 period. The method used is the multiple linear regression analysis method, but before entering this method, testing will first be carried out using descriptive analysis and classical assumption tests. This research was carried out by taking data on the Indonesian Stock Exchange, namely the official website of the Indonesian Stock Exchange. The research results show that the two independent variables, namely net profit and loss and operating profit and loss, do not have a significant influence on the profit response coefficient. Net profit and loss for mining companies listed on the Indonesian stock exchange has a significant value of 0.32, which means it is below 0.05. Meanwhile, the variable lab loss from operations has a significant value of 0.729, which means it is above the value of 0.05. The author suggests that future researchers can use a longer observation period and add other variables that influence the earnings response coefficient and investors should pay attention to significant financial variables that influence the earnings response coefficient.
Analisis Dampak Investasi Modal Pemerintah Daerah Terhadap Pertumbuhan Aset, Efisiensi, dan Kinerja Keuangan Bank SulutGO Hamid, Hasan; Saprudin, Saprudin; Masiaga, Novaliastuti; Masjhur, Mohamad Abdul Radjak
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.927

Abstract

Penelitian ini bertujuan untuk mengetahui adanya pengaruh secara parsial Penyertaan modal terhadap pertumbuhan aktiva, efisiensi dan kinerja keuangan menggunakan Tobins’Q. Kajian ini dilatarbelakangi oleh gap penelitian terdahulu yang belum mengintegrasikan tiga variabel tersebut secara simultan dalam konteks bank pembangunan daerah. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan PT. Bank SulutGo dan dokumen penyertaan modal selama periode 2010–2024. Sampel pada penelitian ini merupakan perusahaan perbankan PT. Bank SulutGo pada 15 tahun periode. Teknik analisis data yang digunakan pada penelitian ini adalah analisis regresi berganda dengan menggunakan metode data panel. Berdasarkan hasil penelitian menunjukkan bahwa secara parsial penyertaan modal berpengaruh positif dan signifikan terhadap pertumbuhan aktiva, penyertaan modal berpengaruh negatif dan signifikan terhadap efisiensi dan penyertaan modal berpengaruh positif ridak signifikan terhadap pertumbuhan aktiva. Temuan ini menegaskan bahwa modal pemerintah daerah mampu mendorong ekspansi aset dan meningkatkan efisiensi, tetapi belum sepenuhnya terkonversi menjadi peningkatan profitabilitas. Implikasi penelitian ini menekankan pentingnya strategi alokasi modal yang lebih produktif, transformasi digital untuk efisiensi, serta penguatan tata kelola agar penyertaan modal dapat berkontribusi optimal terhadap keberlanjutan kinerja bank daerah.   This study aims to examine the partial influence of capital participation on asset growth, efficiency, and financial performance using Tobin's Q. This study is motivated by a gap in previous research that has not simultaneously integrated these three variables in the context of regional development banks. The research employs a quantitative approach using secondary data in the form of annual financial statements of PT. Bank SulutGo and capital participation documents for the period 2010–2024. The sample in this study consists of the banking company PT. Bank SulutGo over a 15-year period. The data analysis technique used in this study is multiple regression analysis using the panel data method. Based on the research results, it was shown that partially, capital participation has a positive and significant effect on asset growth, capital participation has a negative and significant effect on efficiency, and capital participation has a positive but not significant effect on asset growth. These findings confirm that regional government capital can drive asset expansion and improve efficiency, but it has not yet fully translated into increased profitability. The implications of this study emphasize the importance of more productive capital allocation strategies, digital transformation for efficiency, and strengthening governance so that capital participation can optimally contribute to the sustainability of regional bank performance.  
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)
HISTORY AND EDUCATION VALUES ON SENI BELUK THAT EXIST IN CILETUH-PALABUHANRATU UNESCO GLOBAL GEOPARK saprudin, saprudin; Somantri, Dody A
Jurnal JOEPALLT (Journal of English Pedagogy, Linguistics, Literature, and Teaching) Vol 13, No 2 (2025)
Publisher : Universitas Suryakancana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35194/jj.v13i2.5605

Abstract

Ciletuh Palabuhanratu UNESCO Global Geopark (CPUGGp) is one of the Global Geopark Network (GGN) that located in Sukabumi West Java Indonesia. The Elements of Geopark that are Geo Diversity, Bio Diversity and Cultural Diversity. In this paper focusing on Cultural Diversity that many kinds of culture in CPUGGp. Culture diversity consist of Tangible and Intangible culture. Seni Beluk is one of the intangibles that the performance art which is the people as the artists (Tukang Beluk) has the good sound because they should have high sound. Seni Beluk that still exist around CPUGGp. Seni Beluk has the role on forming geology, biology and culture around CPUGGp. When beluk perform on the event, we can look at the the values especially non formal education. The values of education on Seni beluk such as- cooperation, mutual cooperation, communication and silaturahmi. These values are really important because the area of CPUGGp is very largest so Seni Beluk is one of the media for making cooperation and communication.
PERAN APARAT PENGAWAS INTERN PEMERINTAH (APIP) DALAM PENCEGAHAN PENYALAHGUNAAN PENGELOLAAN KEUANGAN DANA DESA KECAMATAN ATINGGOLA KABUPATEN GORONTALO UTARA Napu, Suciati; Abdullah, Julie; Saprudin, Saprudin; Masiaga, Novaliastuti
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 1 (2025): Bussman Journal | Januari - April 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i1.355

Abstract

This study aims to examine the role of the Government Internal Supervisory Apparatus (APIP) in preventing the misuse of village fund financial management in Atinggola District. The research employs a descriptive qualitative approach with purposive sampling techniques to obtain in-depth data. The data were analyzed using the interactive model of Miles and Huberman, which includes data collection, data reduction, data display, and conclusion drawing. The findings reveal that APIP's role in routine supervision, counseling and guidance, internal control, early detection, and capacity building significantly contributes to preventing the misuse of village fund management. The positive impacts include the prevention of potential misuse of village funds, increased compliance and understanding of village fund managers regarding regulations, prevention of state financial losses, enhanced community participation, and the realization of more accountable and transparent village governance
Perencanaan dan Penganggaran Responsif Gender terhadap Efektivitas Pelaksanaan Anggaran Organisasi Perangkat Daerah Luawo, Vera Vebrianti; Saprudin, Saprudin; Junus, Onong; Hasan, Wahyudin
Gorontalo Accounting Journal Volume 8 Number 1 April 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i1.4466

Abstract

This study aims to analyze the effect of Gender-Responsive Planning and Budgeting on the effectiveness of budget implementation in Regional Government Organizations (OPD) in Gorontalo Regency. Involving 64 respondents from 32 OPDs and using multiple regression analysis, the results show that Gender-Responsive Planning does not have a significant effect due to the mismatch between budget realization and the planned targets. In contrast, Gender-Responsive Budgeting has a significant effect; however, limited budget allocations, particularly the decrease in General Allocation Funds (DAU), hinder gender equality programs. Therefore, the Inspectorate’s supervision is essential to ensure consistency between planning, budgeting, and budget implementation.
Co-Authors Aan Kurniawan Abdul Radjak Masjhur, Mohamad Abdullah, Julie Abdullah, Julie Abdullah Abdullah, Winarsih Abubakar Iskandar Adrian Muluk, Muhammad Afdhal Chatra Perdana Afni, Meyke Nur Agus Mulyawan, Agus Agus Tri Widodo, Agus Tri Ahmad Syaufi Ainun, Vivi Aji Pangestu, Ilham Alawiah, Tuti Alfian Dwi Saputra Amalia, Resti Amelia, Anisya Citra 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 Az-zahra, Anbar Mufida Azaluddin, Azaluddin Bayu Nur Kasah Bilondatu, Nikma Budi Kurniawan 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 Edward Alfin Erlina Erlina Fahmi, Muhammad Hafizh Faishal, Achmad fatimah Fatimah Fatma Hamid, Fatma Fauzi, Kiki Rizki Fenty Sukmawaty Firdaus, Adam Fitriana, Febi Francisca Hermawan Galaxy Andi Putra Pratama Ginting, Yohanes Gusasi, Suwardi Gustini, Evi Halimatu Syadiah, Siti Nurhayati Hamidiyah, Emmy Hariansyah, Oke Hartono, Bayu Hasan Hamid Hasan, Wahyudin Haura, Al Hifni, Syaiful Hikmah, Nor Hippy, Mega Nurannisa Ibrahim, Umair Ichsan Anwary, Ichsan Ifrani, Ifrani Ilfi Rahmi Putri Indah Masri 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 M. Agil Setiawan M. Rifa’i Eka Pratama Maruapey, M. Husein Masiaga, Novaliastuti Masjhur, Mohamad Abdul Radjak Maulidina, Dian MAYANG SARI Mediaty 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 Murnasih, Murnasih Mustika, Cindyva Thalia Mutawali, Mutawali Muthiah, Ismah Muttaqin, Salwa Destria Napitupulu, Bertha Elvy Napu, Suciati Nasri Nasri, Nasri Nauli, Emma Saur Ni Putu Eka Widiastuti Nor Ainah, Nor Nurbayani, Yuni Nuryati Nuryati Nuryati, Tutty Omiyani*, Selva Parhan, Parhan Parisu, Chairan Zibar L. Perani Rosyani Pertala, Erik Candra Polapa, Lianti Potale, Marlen Pramarta, Pandhu Pratama, Anggi Tias Putra, Ari Kurniawan Putra, Bagas Mahendra Putri, Indah Karunia Qurrata'ayun, Faradina Rafi, Hani 'Athiyya Rafid Abdullah Fasya Rahman, Nurdin Abdul Randy Kuswanto Rano Wijaya Rasyid, Laode Abdul Dani Fakhri Rayhan Hermando Rio Mukti Setyawan Rita Milyartini Rita Rahmawati Rivai, Sukariyati M Rizal Muhamad Ikhwanudin Ady Rizkiana, Fidia Indah Rizky Olvia, Ghea Rosta, Moses Safira Maulidia Sahroni, Taufik Roni Saksono, Lalang Salin, Salin Salsabila, Andi Salsabila, Sahda Sandag, Eltie Christi Saprudin Satrio Miftachul Choiri Sawitania Christiany Dwi Utami Boru Situmorang Sejati, Mahanany Citraning Putri Sembiring, Rinawati Setiawan, M Agil Setiawan, Muhamad Rino Shifa, Mutiara Siagian, Ruben Cornelius Siska Hestiana Sitasari, Ita Sofyan Hadi Somantri, Dody A Sri Hayati, Sri Sri Mardiyati Suaili, Achmad Sugeng Karyadi Sulthoni, Abdilah Umar Sumarni Sahjat, Sumarni Suprapto Suprapto Suprayogi Yusuf, Virya Susilawati, Susilawati Sutarno Sutarno Suweda Anggana Putera, I Gede Syafiudin, Ahkmad Syahrida, Syahrida Syuhada, Sonia Taslim Buaja, Taslim Taufik Budhi Pramono Tavinayati Tavinayati, Tavinayati Tornado, Anang Shophan TRIYANA GUNAWAN, TRIYANA Uliyandari, Mellyta Upik Djaniar Urfa, Mursalati Usman, Ammaiya Vebriani, Vidi Victor Pattiasina Vina Nurviyani Wa Ode Intan Kurniawati Wahnan, Nursahida Wardana, Rendy Wikrama Wijinindyah, Ayutha Winarno, Gunardi Djoko Windiarta, Talitha Putri Wiwi Idawati Wujarso, Riyanto Yahya, Amir Yakup Parto Yasin, Verdi Yayang Sulistyawati Yuda Permadi, Yuda Yudi Sukmayadi Yulia Qamariyanti Yulian Yusuf, Niken Yunia Panjaitan Yusuf, Swandi Zainal Abidin Zakiyah Zakiyah