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Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Boalemo Rivai, Sukariyati M; Saprudin, Saprudin; Junus, Onong; Masjhur, Mohamad Abdul Radjak; Hippy, Mega Nurannisa; Polapa, Lianti
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 08 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i08.2087

Abstract

This study aims to analyze the influence of human resource (HR) competency, internal control systems, information technology (IT) utilization, and organizational commitment on the quality of local government financial reports in Boalemo Regency. The research is motivated by recuring findings from the Audit Board Of Indonesia (BPK)regarding financial report deficiencies across several local government agencies (OPDs), and the low rate of follow up on BPK recommendations. A quantitative method was employed using a survey approach involving 45 respondents from 15 OPDs in the Boalemo Regency Government. The results show that all four independent variables simultaneously affect the quality of financial reports. Partially, HR Competency, internal control systems, and IT utilization have a positive and significant effect, while organizational commitment doesnot have significant effect. These findings underscore the importance of strengthening financial reporting governance through improved HR Capacity, effective Internal Control System, and optimal use of technology.
Relativistic Effects and Stellar Properties in Hipparcos Binary Stars, White Dwarfs, and Neutron Stars Yasin, Verdi; Sahroni, Taufik Roni; Siagian, Ruben Cornelius; Mardiyati, Sri; Pramarta, Pandhu; Wujarso, Riyanto; Saprudin, Saprudin; Alfin, Edward
Journal of Physics and Its Applications Vol 8, No 1 (2026): February 2026
Publisher : Diponegoro University Semarang Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jpa.v8i1.29176

Abstract

The research analyzes astrophysical phenomena in binary stars, fast stars, white dwarfs, and neutron stars, taking relativistic effects into account using Hipparcos catalog data. The objectives are to evaluate the relativistic precession of binary stars, the Shapiro delay due to the supermassive black hole Sgr A, the relativistic correction of neutron star luminosity, the distribution of star populations in the Hertzsprung–Russell diagram, the gravitational redshift of white dwarfs, and the characteristics of stars with extreme transverse velocities. Data from 10,726 binary star systems and 602 white dwarfs were processed numerically using R for data manipulation, visualization, and statistical calculations. The results show that relativistic precession in binary stars is generally small, increases in narrow orbits, and follows a power law with respect to the semi-major axis (exponent −0.453). Shapiro delay varies with projected distance to Sgr A, with most stars experiencing small delays, while some experience delays of up to 310 seconds. Neutron star luminosity shows a relativistic correction of ~0.03%, consistent with gravitational redshift and time dilation. The Hertzsprung–Russell diagram shows a clear separation between giants, main sequence stars, and white dwarfs, with a significant linear relationship between absolute magnitude and color index (B−V). The gravitational redshift of white dwarfs is controlled by radius (exponent −1.0001), while stars with extreme velocities form a heterogeneous and evenly distributed population. In conclusion, Hipparcos data support general relativity predictions and enable quantitative evaluation of stellar physics and evolution. Research novelties include systematic measurements of relativistic precession, Shapiro delay, neutron star luminosity corrections, white dwarf radius–redshift relationships, and kinematic characteristics of extreme stars.
Penerapan Akuntansi Sektor Publik, Transparansi Laporan Keuangan, dan Kepatuhan Regulasi dalam Mendorong Akuntabilitas Kinerja Pemerintah Usman, Ammaiya; Abdullah, Julie; Saprudin, Saprudin; Masjhur, Mohamad Abdul Radjak; Bilondatu, Nikma
Peradaban Journal of Economic and Business Vol. 5 No. 1 (2026): In Progress
Publisher : Pustaka Peradaban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59001/pjeb.v5i1.810

Abstract

This study examines the impact of public sector accounting implementation, financial reporting transparency, and regulatory compliance on the performance accountability of local government agencies in Gorontalo City. Using a quantitative survey method, data were gathered through questionnaires administered to financial officials across various local government units. The results demonstrate that while financial reporting transparency significantly and positively affects performance accountability, public sector accounting implementation and regulatory compliance do not show a significant influence. These findings suggest that existing accounting systems and regulations are often treated as mere administrative formalities rather than being effectively internalized to drive substantive accountability. Theoretically, this research highlights the gap between systemic design and practical execution in public sector management. Practically, it implies an urgent need for local governments to transcend symbolic compliance by strengthening transparency mechanisms through accessible, user-friendly financial disclosures. Furthermore, enhancing human capital through performance-based training and intensifying internal oversight are critical to ensuring that accounting practices and regulations tangibly improve public service quality and communal trust. Penelitian ini menganalisis pengaruh implementasi akuntansi sektor publik, transparansi laporan keuangan, dan kepatuhan regulasi terhadap akuntabilitas kinerja instansi pemerintah di Kota Gorontalo. Dengan menggunakan metode survei kuantitatif, data dikumpulkan melalui kuesioner yang disebarkan kepada pejabat pengelola keuangan di berbagai unit kerja perangkat daerah. Hasil penelitian menunjukkan bahwa meskipun transparansi laporan keuangan berpengaruh positif dan signifikan terhadap akuntabilitas kinerja, implementasi akuntansi sektor publik dan kepatuhan regulasi tidak menunjukkan pengaruh yang signifikan. Temuan ini mengindikasikan bahwa sistem akuntansi dan regulasi yang ada sering kali dianggap sebatas formalitas administratif dan belum terinternalisasi secara efektif untuk mendorong hasil akuntabilitas yang substantif. Secara teoretis, penelitian ini menyoroti adanya celah antara desain sistemik dan praktik pelaksanaan dalam manajemen sektor publik. Secara praktis, hasil penelitian ini menegaskan kebutuhan mendesak bagi pemerintah daerah untuk melampaui kepatuhan simbolis dengan memperkuat mekanisme transparansi melalui publikasi keuangan yang mudah diakses dan dipahami masyarakat. Selain itu, peningkatan kualitas sumber daya manusia melalui pelatihan akuntansi berbasis kinerja dan penguatan pengawasan internal diperlukan untuk memastikan bahwa praktik akuntansi dan regulasi benar-benar mampu meningkatkan kualitas pelayanan publik dan kepercayaan masyarakat.
NATIVE AMERICAN ORAL TRADITION IN SHERMAN ALEXIE’S RESERVATION BLUES Az-zahra, Anbar Mufida; Saprudin, Saprudin; Pertala, Erik Candra
Jurnal JOEPALLT (Journal of English Pedagogy, Linguistics, Literature, and Teaching) Vol. 14 No. 1 (2026)
Publisher : Universitas Suryakancana

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Abstract

The oral tradition of Native Americans is vital in maintaining their cultural identity, particularly in the face of the challenges posed by modernization and the long-standing impacts of colonialism that have threatened the existence of their original culture. Sherman Alexie’s novel Reservation Blues illustrates these elements of oral tradition and their functions within Native American culture. This research employs a phenomenological approach and Ruth Finnegan’s oral tradition theory to analyze how the elements of oral tradition in the novel serve as tools for critique and the restoration of Spokane’s cultural identity. Oral tradition is a cultural heritage from the past that needs to be preserved because, if it is not maintained and passed down to younger generations, it will simply disappear. Oral tradition serves as a means to recognize and understand the collective trauma experienced by the community at that time and to rebuild the identity of Native American society. This research concludes that the elements of oral tradition in the novel function to preserve cultural identity, reflect collective trauma, and critique the marginalization of the Spokane community. The narratives of oral tradition are also connected to Native American cultural values, revealing their struggles and resilience in the face of modernization and colonialism.
DEPICTION OF MEDIEVAL SCOTTISH CULTURE IN DISNEY’S BRAVE Saprudin, Saprudin; Salsabila, Andi
Jurnal JOEPALLT (Journal of English Pedagogy, Linguistics, Literature, and Teaching) Vol. 14 No. 1 (2026)
Publisher : Universitas Suryakancana

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Abstract

Literature does not merely serve as entertainment but also functions as a medium for delivering messages, meanings, and the author’s experiences and ideas within the context of reality and culture. One such medium is film. This research focuses on the representation of Scottish culture during the medieval era in the film Brave (2012), directed by Brenda Chapman. The study examines traditional cultural symbols as part of the narrative structure and meaning-making process, which also aid in introducing and understanding Scottish culture. The research employs a descriptive qualitative method with an objective approach, analyzing symbols through Perrine’s theory. The data are examined based on the film’s intrinsic elements, particularly symbols related to Scottish culture. The results show that symbols such as the tartan, bagpipe, and festival in Brave not only depict Scottish culture but also reflect values such as clan pride, solidarity, and the conflict between tradition and individual freedom. These symbols also convey moral messages about freedom and destiny. The study concludes that Brave successfully presents Scottish culture by combining traditional elements with social messages that remain relevant to contemporary life.
RECONCEPTUALIZING EDUCATIONAL MANAGEMENT THROUGH A CRITICAL PARADIGM: A KNOWLEDGE-BASED LITERATURE STUDY Saprudin, Saprudin; Nuryati, Nuryati; Gustini, Evi; Alawiah, Tuti; Murnasih, Murnasih
El Midad Vol. 18 No. 1 (2026): El-Midad: Jurnal Jurusan PGMI
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/elmidad.v18i1.14711

Abstract

The growing complexity of contemporary education systems has intensified the demand for effective educational management; however, prevailing practices remain largely dominated by technocratic and administrative rationalities that prioritize efficiency, accountability, and measurable performance. Such approaches tend to instrumentalize knowledge and marginalize the epistemological, ethical, and social dimensions of education. This study aims to reconceptualize educational management through a critical paradigm by examining how knowledge-based management is conceptualized, legitimized, and practiced within contemporary scholarly discourse. Employing a qualitative Systematic Literature Review with a critical–conceptual orientation, this study synthesizes peer-reviewed literature published between 2016 and 2025, with particular emphasis on recent studies. Data were analyzed through thematic content analysis and critical synthesis to identify dominant managerial assumptions, epistemological orientations, power relations, and their implications for educational management theory and practice. The findings reveal that while knowledge-based management has gained prominence, it is predominantly framed within instrumental and performance-oriented logics that reinforce hierarchical governance and limit participatory practices. By contrast, the critical paradigm repositions educational management as a knowledge-based social practice that is inherently value-laden, politically situated, and oriented toward reflexivity, dialogue, and social justice. This study contributes theoretically by integrating knowledge-based educational management with critical epistemology and offers a reflective framework for reorienting educational management from administrative effectiveness toward transformative and emancipatory practice.
PARADOKS PROMOSI JABATAN APARATUR SIPIL NEGARA DALAM MERIT SYSTEM: STUDI KASUS: PROMOSI JABATAN DI LINGKUNGAN PEMPROV KALIMANTAN TENGAH Luthfie, Muhammad; Sastrawan, Berry; Saprudin, Saprudin; Hamka, Hamka
Administratie: Jurnal Administrasi Publik Vol. 5 No. 1 (2023): Administratie: Jurnal Administrasi Publik
Publisher : Universitas Djuanda

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Abstract

The research focused on the process of promotion to high pratama position or echelon 2 in Central Kalimantan Province which was allegedly colored by deviations from the mandate of the ASN Law or paradoxes. The aim of the research is to analyze political intervention in the promotion of positions within the Central Kalimantan Provincial Government and to analyze the paradox of promotion to ASN positions in the Merit System within the Central Kalimantan Provincial Government. The research method uses a qualitative approach with case studies combined with grounded theory. The results of the study show that political intervention occurred in the implementation of promotions to high pratama or echelon 2 positions in the Central Kalimantan Provincial Government and the paradox of promotion can be seen from the absence of a relationship between the results of promotion and the merit system.
KEPEMIMPINAN IDEAL UNTUK PELAYANAN KESEHATAN OPTIMAL DI RUMAH SAKIT UMUM DAERAH CIBINONG MENURUT IBNU KHALDUN Miranti, Derissa; Saprudin, Saprudin
Administratie: Jurnal Administrasi Publik Vol. 6 No. 1 (2024): Administratie: Jurnal Administrasi Publik
Publisher : Universitas Djuanda

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Abstract

Saat ini, layanan kesehatan membutuhkan pemimpin yang dapat merespon dengan cepat dan memiliki solusi yang tepat terhadap permasalahan kesehatan. Menurut Ibnu Khaldun, pemimpin harus mempunyai karakter yang mempengaruhi masyarakat yang dipimpinnya. Seorang pemimpin tidak hanya harus karismatik tapi juga dekat dengan masyarakat. Syarat seorang pemimpin yang karismatik dan memenuhi standar yang ditetapkan dalam suatu wilayah kedaulatan adalah memperkuat kedaulatan negaranya agar tidak mudah disingkirkan atau diambil alih oleh negara lain. Menurut Pasal 4 Undang-Undang kesehatan, pelayanan kesehatan yang optimal merupakan hak setiap warga negara. Metode yang digunakan adalah dengan mencari jurnal panduan ideal pelayanan kesehatan yang optimal, meliputi desain kajian sampel dan hasil penelitian pada jurnal yang dicari. Saat ini layanan kesehatan membutuhkan pemimpin yang dapat merespons dengan cepat dan memiliki solusi yang tepat terhadap permasalahan kesehatan. Selain kriteria kepemimpinan ideal yang disebutkan di atas industri kesehatan saat ini tidak hanya membutuhkan kepemimpinan krisis tetapi juga kepemimpinan digital dan kepemimpinan transformasionalis.
STRATEGI KEBIJAKAN PELINDUNGAN PEKERJA MIGRAN PERKEBUNAN KELAPA SAWIT INDONESIA DI MALAYSIA Saprudin, Saprudin; Luthfie, Muhammad
Administratie: Jurnal Administrasi Publik Vol. 5 No. 2 (2023): Administratie: Jurnal Administrasi Publik
Publisher : Universitas Djuanda

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Abstract

Kebijakan pengiriman TKI ke luar negeri, khususnya ke Malaysia, merupakan salah satu pilihan bagi Indonesia untuk menyalurkan tenaga kerja untuk mengurangi pengangguran. Tingginya jumlah tenaga kerja Indonesia di luar negeri berdampak positif terhadap peningkatan devisa negara dalam menanggulangi pengangguran di dalam negeri. Namun, di sisi negatifnya ada risiko perlakuan tidak manusiawi terhadap tenaga kerja Indonesia. Artikel ini bertujuan untuk mengetahui strategi kebijakan pemerintah dalam melindungi pekerja migran khususnya di perkebunan kelapa sawit. Hasil analisis SWOT menunjukkan bahwa penggunaan SMO membuat posisi buruh migran menjadi rentan, antara lain eksploitasi, degradasi, pemotongan gaji, penahanan paspor oleh majikan, tidak ada kontrak kerja (dianggap ilegal), tidak ada data rinci mengenai buruh migran di Malaysia, dan konversi visa kunjungan menjadi visa kerja. Untuk sementara waktu, Malaysia mengalami krisis tenaga kerja yang berdampak pada tingkat produksi industri kelapa sawit di Malaysia berpeluang meningkatkan bergaining potition dalam melindungi TKI. Strategi perlindungan tenaga kerja dengan meningkatkan standar kompetensi, meliputi: kriteria kerja, hasil kerja, elemen kompetensi dan ruang lingkup dalam hal pelatihan, keterampilan, pengetahuan dan kemampuan. Melakukan reformasi kebijakan nasional terkait penempatan tenaga kerja.
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 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 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 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 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 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