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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.
THE INFLUENCE OF SUSTAINABILITY PERFORMANCE ON THE VALUE OF BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Putra, Ari Kurniawan; Junus, Onong; Masiaga, Novaliastuti; Abdullah, Julie; Saprudin, Saprudin
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5681

Abstract

In order to increase your company's value and entice investors, you must ensure that your sustainability performance is maintained by adhering to criteria for environmental performance, social performance, and governance performance. The impact of ESG performance indicators on a company's value is examined in this study using Tobin's q. This study takes a look at one banking firm that is listed on the Indonesia Stock Exchange. It uses a 5-year purposive selection technique. This study analyzed the data utilizing multiple regression analysis using a panel data strategy. Findings indicate that ESG (environmental, social, and governance) performance influences company value. The existing literature on the potential effects of ESG data on investment choices and the optimization of company value is expanded upon by this study. In order for investors to make well-informed choices on which companies to put their money into, this study emphasizes the importance of ESG performance in company operations.
Multi-Risk Analysis of Geological Disasters In The Jailolo Coastal Area As A Disaster Mitigation-Based Tourism Development Strategy Amelia, Risky; Pasongli, Hernita; Nelannya Latupeirissa, Asry; Saprudin, Saprudin; Aswan, Marwis
Jurnal Pendidikan, Sains, Geologi, dan Geofisika (GeoScienceEd Journal) Vol. 5 No. 1 (2024): February
Publisher : Mataram University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/goescienceed.v5i1.290

Abstract

The coast of Jailolo is a tourism area that has the potential of natural resources, namely the potential of village tourism. Developing village tourism potential greatly supports economic activities in increasing community income. The high potential for geological disasters has a negative impact on the Jailolo coastal area, especially village tourism destinations. The low level of community resilience to geological disasters is limited information and a need for more data on disaster risk in the Jailolo coastal area. Therefore, maximum efforts should be made to increase community knowledge related to tourism optimisation, reducing the impact and risk of geological disasters. For mitigation efforts to be maximally and well coordinated, a tourism development strategy is needed on the potential of village tourism on the coast of Jailolo based on disaster mitigation, including multi-risk mapping of geological disasters on the coast of Jailolo. The resulting multi-risk map can be used for safe planning and safe land use and reduces the risk of geological disasters in the Jailolo coastal tourism area. The method used was an exploratory and evaluative survey method with a quantitative approach. Primary data sources were collected by surveying vulnerable communities using questionnaires and interviews to obtain information on capacity. Data processing was carried out in the form of scoring and then mapped with the help of QuantumGIS software. The data analysis technique refers to the Regulation of BNPB No. 2 of 2012 on Disaster Risk Assessment. It uses the Multi Criteria Analysis method with the help of Geographic Information System (GIS) software. The results showed that the Jailolo coastal tourist destination has a high risk of earthquake and tsunami disasters (score 3, red colour). Earthquake and tsunami multi-risk mapping in the Jailolo coastal tourist destination area, West Halmahera, is one of the strategies for developing disaster mitigation-based tourist destinations. Keywords: coastal; tourism; multi-risk; geological disaster
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.
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.
Co-Authors Aan Kurniawan Abdul Radjak Masjhur, Mohamad Abdullah, Julie Abdullah, Winarsih Abubakar Iskandar Achmad, Rahim Adam, Nurna Adrian Muluk, Muhammad Afdhal Chatra Perdana Agus Mulyawan, Agus Agus Tri Widodo, Agus Tri Ainun, Vivi Aji Saputra, Aji Alfian Dwi Saputra Amalia, Resti Amelia, Risky Ananda Zahratun Nisa Andre Surya Andika Apriani, Leny Aqidah, Vika Maslahatul Arief, Muhammad Arsalim, Arsalim Asep Noor By Asry Nelannya Latupeirissa Aswan, Marwis Atin Suprihatni Aulia Agustian Drajat Awalludin, Dudi Azaluddin, Azaluddin Bayu Nur Kasah 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 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 Halimatu Syadiah, Siti Nurhayati Hamidiyah, Emmy Hariansyah, Oke Hartono, Bayu Hasan Hamid Hasan, Wahyudin Haura, Al Hernita Pasongli Husen, Ria Rizkia Ibrahim, Umair Ichsan Anwary, Ichsan Ilfi Rahmi Putri Ilmy, Muhammad Azianoor Indah Masri Indra Budaya, Indra Indra Ismayudi Tanjung Irent Berliana Agustin Ishak, Sucindah Ismail Ibrahim Ismail, La Ode Jauhar Helmie Juanda, La Judijanto, Loso Junaidi, Teuku Junus, Onong Karlena, Neni Kiki Rizki Fauzi Liasulistia Ningsih Limatahu, Iqbal Listyowati, Dwi Lossen, Rahma Luawo, Vera Vebrianti M. Agil Setiawan M. Rifa’i Eka Pratama Mardia Hi Rahman, Mardia Hi Masiaga, Novaliastuti Masjhur, Mohamad Abdul Radjak Maulidina, Dian MAYANG SARI Mediaty Mudhita, Ida Ketut Mufthie, Aries Muhamad Husein Maruapey Muhammad Najib Muhammad Rifqi Saifulloh Muhammad Rispan Affandi Muhammad Rudy Herliansyah Muhammad Yasin Muhammad, Nurlaela Muhram, La Ode Mulyani Zulaeha Mustika, Cindyva Thalia Mutawali, Mutawali Muthiah, Ismah Muttaqin, Salwa Destria Nana, Nana Napitupulu, Bertha Elvy Napu, Suciati Nasri Nasri, Nasri Nauli, Emma Saur Ni Putu Eka Widiastuti Nor Ainah, Nor Nurbayani, Yuni Nurdin Rahman Nuryati, Tutty Omiyani*, Selva Parhan, Parhan Parisu, Chairan Zibar L. Perani Rosyani Potale, Marlen Pratama, Anggi Tias Putra, Ari Kurniawan Putra, Bagas Mahendra Putri, Indah Karunia Qurrata'ayun, Faradina Rafi, Hani 'Athiyya Rafid Abdullah Fasya Rahman, Nurdin Abd Rahman, Nurdin Abdul Randy Kuswanto Rasyid, Laode Abdul Dani Fakhri Rayhan Hermando Rio Mukti Setyawan Rita Rahmawati Rizal Muhamad Ikhwanudin Ady Rizkiana, Fidia Indah Rizky Olvia, Ghea Rosta, Moses Safira Maulidia Saksono, Lalang Salim, Astuti Salkin Lutfi Salsabila, Sahda Sandag, Eltie Christi Saprudin Satrio Miftachul Choiri Sehe, Nurjana D Sejati, Mahanany Citraning Putri Sembiring, Rinawati 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 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 Taslim Buaja, Taslim Taufik Budhi Pramono Tavinayati Tavinayati, Tavinayati Tornado, Anang Shophan TRIYANA GUNAWAN, TRIYANA Uliyandari, Mellyta Umacina, Fitri Liliyani Upik Djaniar Urfa, Mursalati Vebriani, Vidi Victor Pattiasina Vina Nurviyani Wa Ode Intan Kurniawati Wahnan, Nursahida Wahyu Ningrum, Rohima Wardana, Rendy Wikrama Widyasari, Halleyna Wijinindyah, Ayutha Winarno, Gunardi Djoko Windiarta, Talitha Putri Wiwi Idawati Wujarso, Riyanto Yakup Parto Yayang Sulistyawati Yulia Qamariyanti Yulian Yusuf, Niken Yunia Panjaitan Yusuf, Dwi Sukmawati A. Yusuf, Swandi Zainal Abidin Zakiyah Zakiyah