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All Journal Jurnal Media Infotama KREDO : Jurnal Ilmiah Bahasa dan Sastra Resona : Jurnal Ilmiah Pengabdian Masyarakat DWIJA CENDEKIA: Jurnal Riset Pedagogik MODELING: Jurnal Program Studi PGMI Biosfer: Jurnal Pendidikan Biologi Sawala : Jurnal Administrasi Negara Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Journal of Physics and Its Applications NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL PENDIDIKAN TAMBUSAI Gorontalo Accounting Journal Unes Law Review PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal JOEPALLT (Journal of English Pedagogy, Linguistics, Literature, and Teaching) Journal of Information System, Applied, Management, Accounting and Research Apollo Project: Jurnal Ilmiah Program Studi Sastra Inggris Building of Informatics, Technology and Science Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ekonomi Manajemen Sistem Informasi SYARIATI : Jurnal Studi Al-Qur'an dan Hukum Journal of Tropical Animal Science and Technology Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) International Journal of Business, Law, and Education Journal La Edusci Indonesian Journal of Society Engagement (IJSE) Jurnal Pengabdian kepada Masyarakat JSAP : Journal Syariah and Accounting Public Bulletin of Computer Science Research Jurnal Abdimas Bina Bangsa International Journal of Education, Social Studies, And Management (IJESSM) Tridharmadimas: Jurnal Pengabdian Kepada Masyarakat Jayakarta International Journal of Management Science and Information Technology (IJMSIT) Bussman Journal : Indonesian Journal of Business and Management RELEVAN : Jurnal Riset Akuntansi KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Formosa Journal of Science and Technology (FJST) Balance : Jurnal Akuntansi dan Manajemen INOTEK International Journal of Informatics, Economics, Management and Science PERADABAN JOURNAL of ECONOMIC and BUSINESS Barakuda 45 Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Management and Administration Provision Notary Law Journal Journal of Progressive Law and Legal Studies Scientica: Jurnal Ilmiah Sains dan Teknologi JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Riwayat: Educational Journal of History and Humanities JRIIN :Jurnal Riset Informatika dan Inovasi Buletin Ilmiah Ilmu Komputer dan Multimedia (BIIKMA) JICS : Journal Of International Community Service Al-Zayn: Jurnal Ilmu Sosial & Hukum El-Mujtama: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat Inovasi Indonesia Jurnal bahasa, sastra, seni, dan pengajarannya Open Access DRIVERset El Midad: Jurnal Jurusan PGMI Administratie: Jurnal Administrasi Publik
Saprudin Saprudin, Saprudin
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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.
Pengaruh Pajak Daerah, Retribusi Daerah, terhadap Kemampuan keuangan Daerah Kabupaten Gorontalo Saprudin, Saprudin
Gorontalo Accounting Journal Volume 1 Number 1 April 2018
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (302.543 KB) | DOI: 10.32662/gaj.v1i1.79

Abstract

This study aims to identify, analyze, test and provide empirical evidence as to what the relationship variables Local Taxes, Levies, on Financial Capability.Type This research is associative which aims to determine the relationship between two or more variables, relations who want to study in this study is causal (causal) to analyze the relationships between the variables with other variables and how a variable affects other variables.Research Shows that one). Local Taxes positive effect on the ability of the Regional Financial Daerah.2). Retribution positive effect on the ability of the Regional Local Finance rejected. Levies according to Law No. 34 of 2000 is local charges as payment for specific services or special licensing is provided and / or supplied by the local government for the benefit of private persons or entities. Equal to the tax, retribution is also a positive influence on the Regional Financial Capability area.
Pengaruh Perilaku Organisasi dan Penerapan Standar Akuntansi Pemerintahan terhadap Sistem Keuangan Desa Gusasi, Suwardi; Saprudin, Saprudin; Masiaga, Novaliastuti; Abdullah, Julie; Junus, Onong
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.v8i1.4465

Abstract

This study aims to analyze the influence of organizational behavior and the implementation of government accounting standards on the village financial system (SISKEUDES) in Gorontalo Regency. The research employs a quantitative approach by involving village treasurers as respondents. The findings reveal that organizational behavior does not have a significant effect on the village financial system. This condition is suspected to be related to non-compliance with procedures, lack of transparency, and weak coordination within the village organization. On the other hand, the implementation of government accounting standards has a positive effect on the village financial system. This indicates that a good understanding of accounting standards by village officials can encourage the preparation of more accurate, transparent, and accountable financial reports.
Perlindungan Hukum terhadap Pekerjaan Rumah Tangga yang Bekerja melalui Lembaga Penyalur Pekerja Rumah Tangga Ainah, Nor; Saprudin, Saprudin
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

Tujuan dari penelitian adalah untuk Untuk menganalisis hubungan hukum terhadap pekerja rumah tangga dengan lembaga penyalur tenaga kerja pekerja rumah tangga dan majikan serta menganalisis implementasi sanksi bagi lembaga penyalur pekerja rumah tangga yang tidak memiliki izin operasional. Metode yang digunakan dalam penelitian ini adalah metode penelitian Normatif. Hasil penelitian menunjukkan bahwa Pertama, bahwa hubungan antara lembaga penyalur pekerja rumah tangga, pekerja rumah tangga, dan majikan dalam kasus ini memenuhi definisi alih daya. Yayasan Val The Consultant bertindak sebagai pemberi kerja, pekerja rumah tangga sebagai penerima kerja alih daya, dan orang tua anak sebagai pengguna jasa alih daya. Kedua, Lembaga penyalur pekerja rumah tangga yang tidak berizin seperti Yayasan Val The Consultant Indonesia, menimbulkan masalah karena tidak memenuhi syarat-syarat yang diatur dalam undang-undang. Implementasi terkait sanksi bagi lembaga penyalur pekerja rumah tangga yaitu dengan diterapkan sanksi sesuai dengan berdasarkan Pasal 515 ayat (1) Peraturan Pemerintah Nomor 5 Tahun 2021 tersebut.
Co-Authors Aan Kurniawan Abdul Radjak Masjhur, Mohamad Abdullah, Julie Abdullah, Julie Abdullah Abdullah, Winarsih Abubakar Iskandar Adrian Muluk, Muhammad Afdhal Chatra 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 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 Fauzi, Kiki Rizki Fenty Sukmawaty Firdaus, Adam Francisca Hermawan Galaxy Andi Putra Pratama Ginting, Yohanes Gusasi, Suwardi Gustini, Evi Halimatu Syadiah, Siti Nurhayati Hamidiyah, Emmy Hamka Hamka, Hamka 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 Luthfie, Muhammad M. Agil Setiawan M. Rifa’i Eka Pratama Maruapey, M. Husein Masiaga, Novaliastuti Masjhur, Mohamad Abdul Radjak Maulidina, Dian MAYANG SARI Mediaty 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 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 Polapa, Lianti Potale, Marlen Pramarta, Pandhu Pratama, Anggi Tias purba, Orinton Putra, Ari Kurniawan Putra, Bagas Mahendra Putri, Indah Karunia Qurrata'ayun, Faradina Rafi, Hani 'Athiyya Rafid Abdullah Fasya 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, Sahda Sandag, Eltie Christi Saprudin Sastrawan, Berry 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 Suprapto Suprapto Suprayogi Yusuf, Virya Susilawati, Susilawati Suweda Anggana Putera, I Gede Syafiudin, Ahkmad Syahrida, Syahrida Syuhada, Sonia Taufik Budhi Pramono Tavinayati Tavinayati, Tavinayati Tornado, Anang Shophan TRIYANA GUNAWAN, TRIYANA Upik Djaniar Urfa, Mursalati Usman, Ammaiya Vebriani, Vidi Victor Pattiasina Vina Nurviyani Wa Ode Intan Kurniawati 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