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All Journal Asian Journal of Management Analytics Jurnal Karya Abdi Masyarakat Jambi Accounting Review (JAR) Innovative: Journal Of Social Science Research
Sam, Iskandar
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Analisis Pengendalian Intern Aset Tetap Pada Dinas Sosial Kota Jambi Soraya, Annisa; Sam, Iskandar; Erwati, Misni
Jambi Accounting Review (JAR) Vol. 4 No. 2 (2023): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v4i2.13367

Abstract

Penelitian ini bertujuan untuk mengetahui Pengendalian Intern terhadap Aset Tetap pada Dinas Sosial Kota Jambi telah diterapkan secara efektif dan efisien. Metode analisis yang digunakan adalah analisis deskriptif. Berdasarkan hasil wawancara kepada Kepala Dinas Sosial Kota Jambi ditelah dihitung total nilai 5 (lima) unsur sistem pengendalian intern aset tetap pada Dinas Sosial Kota Jambi yaitu sebesar 94,33% yang tergolong dalam kriteria sangat efektif yang terdiri Lingkungan Pengendalian sebesar 26,25%, Penilaian Risiko sebesar 20%, Kegiatan Pengendalian sebesar 23,08%, Informasi dan Komunikasi sebesar 10% dan Pemantauan sebesar 15%. Kekurangan dalam pengendalian intern aset tetap pada Kantor Dinas Sosial Kota Jambi adalah pada belum adanya pemberian pelatihan kepada pegawai Dinas Sosial Kota Jambi mengenai pengelolaan dan perawatan aset tetap, dan seluruh aset tetap Dinas Sosial Kota Jambi tidak atau belum di asuransikan.
Peningkatan Kemampuan Aparatur Desa Dalam Tata Kelola Administrasi Pemerintahan Desa Pada Desa Mendalo Indah Wiralestari, Wiralestari; Sam, Iskandar; Lutfi, Lutfi; Fitriani, Dewi; Wendry, Widya Sari
Jurnal Karya Abdi Masyarakat Vol. 4 No. 2 (2020): Jurnal Karya Abdi Masyarakat
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (38.833 KB) | DOI: 10.22437/jkam.v4i2.10520

Abstract

Pengabdian Kepada Masyakat ini berjudul PPM: Peningkatan Kemampuan Aparatur Desa Dalam Tata Kelola Administrasi Pemerintahan Desa. Pengabdian ini dilakukan di Desa Mendalo Indah yangmana memiliki sistem administrasi yang belum tertib dan lengkap. Sistem administrasi desa belum sesuai dan memenuhi kriteria yang tertuang dalam Peraturan Menteri Dalam Negeri Nomor 47 Tahun 2016 Tentang Administrasi Pemerintahan Desa. Hal ini dikarenakan kurangnya sosialisasi dan pelatihan mengenai pedoman administrasi pemerintahan desa kepada aparatur desa. Selain itu, aparatur desa yang tidak melakukan upgrade pengetahuan mereka mengenai sistem administrasi pemerintahan terbaru. Untuk itu diperlukan suatu penyuluhan dan pelatihan mengenai sistem administrasi desa yang sesuai dengan peraturan
Pemanfaatan E-Government Di Masa Pendemi Dalam Meningkatkan Pelayanan Publik Wiralestari, Wiralestari; Sam, Iskandar; Arum, Enggar D. P.; Malinda, Istiqomah; Wijaya, Rico
Jurnal Karya Abdi Masyarakat Vol. 5 No. 3 (2021): Jurnal Karya Abdi Masyarakat
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (37.283 KB) | DOI: 10.22437/jkam.v5i3.16284

Abstract

Pengabdian Kepada Masyakat ini berjudul Peningkatan Pelayanan Publik Di Masa Pendemi Melalui E-Goverment. Pengabdian ini dilakukan di Desa Talang Kemuning Kecamatan Bukit Kerman Kabubaten Kerinci, Propinsi Jambi. Saat ini, dimana situasi pendemi-Covid 19 ini, pelayanan publik menjadi tantangan terpenting bagi pemerintahan. Pelayanan publik harus tetap berjalan dengan baik dan optimal. E-goverment adalah salah satu konsep layanan yang menggunakan teknologi informasi. Dengan menerapkan kebijakkan tersebut dapat mempercepat dan mempermudah memberikan pelayanan. Namun pada kenyataannya terdapat kendala dalam menerapkan e-goverment, yaitu masih terbatas aparatur desa yang memiliki pengetahuan di bidang teknologi informasi. Selain itu, keterbatasan pengetahuan karena kurang mendapatkan pelatihan serta data-data yang ada tidak tersinkron dengan baik bahkan tidak menggambarkan keadaan sebenarnya. Untuk itu diperlukan suatu penyuluhan dan pelatihan mengenai sistem e-goverment untuk meningkatkan pelayanan publik.
Pengaruh Free Cash Flow, Kebijakan Hutang dan Profitabilitas terhadap Kebijakan Dividen pada Perusahaan Sektor Perbankan yang Tercatat di BEI Tahun 2019-2023 Muhlis, Fatkur; Sam, Iskandar; Tiswiyanti, Wiwik
Innovative: Journal Of Social Science Research Vol. 5 No. 2 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i2.17703

Abstract

This study aims to: (1) To see the effect of free cash flow, debt policy and profitability on dividend policy in banking sector companies listed on the IDX in 2019-2023. (2) To see the effect of free cash flow on dividend policy in banking sector companies listed on the IDX in 2019-2023. (3) To see the effect of debt policy on dividend policy in banking sector companies listed on the IDX in 2019-2023. (4) To see the effect of profitability on dividend policy in banking sector companies listed on the IDX in 2019-2023. This study uses a quantitative approach with a descriptive statistical research type. Based on this study, it can be concluded that Based on the research findings, it can be concluded that: first, the variables free cash flow (fcf), debt policy, and profitability simultaneously affect dividend policy, in accordance with the research of Kresna & Ardini (2020) and Aditya Sidharta & Nariman (2021). Second, fcf does not affect dividend policy, because companies tend to allocate their funds for company development rather than distributing dividends. Third, the debt policy variable (DER) has a positive effect on dividend policy partially, which means that the higher the company's debt level, the greater the dividend given. Fourth, the profitability variable also has a positive effect on dividend policy, where the greater the profit obtained by the company, the greater the dividend distributed to shareholders.
Applicantion Model of Transparency and Accountability of Regional Government Financial Reporting: It’s Influence on the Level of Regional Government Corruption in Indonesia Sam, Iskandar; Kusumastuti, Ratih; Misni Erwati
Asian Journal of Management Analytics Vol. 3 No. 3 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i3.9057

Abstract

This research aims to empirically analyze the influence of transparency and accountability of local government financial reports (LKPD) on the level of local government corruption. It is important to carry out this research to see that the unqualified opinion (WTP) given by the Financial Audit Agency (BPK) has increased which shows that the presentation of regional government financial reports (LKPD) is getting better, but cases of corruption in government institutions continue to increase every year. The population used in this research is the City/Regency Governments throughout Riau. The type of data used in this research is secondary data. The City Government (Pemkot) that was the sample in this study was selected based on certain criteria (purposive sampling) with the aim of obtaining a sample that met the specified criteria. There are 15 city/district governments in Riau that can be used as samples in this research. The methods used in analyzing this research data are descriptive statistical analysis and inferential statistical analysis. Data processing was carried out using the IBM Statistical Package for Social Science (SPSS) version 25 and Warp PLS application programs. The research results prove that accountability influences the regional corruption index; Transparency influences the regional corruption index. Increasing accountability and transparency in government governance is an important step in efforts to reduce corruption and improve the quality of government in the regions. Concrete actions such as improving financial reporting, strengthening supervision, and increasing public access to government information must be taken to achieve this goal.
Financial Health Analyze of Building Construction Sub-Sector BUMN Companies on the Indonesian Stock Exchange Period 2020 – 2022 Putri, Kartika Malika; Sam, Iskandar; Tiswiyanti, Wiwik
Asian Journal of Management Analytics Vol. 3 No. 3 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i3.9619

Abstract

This research aims to analyze the financial health of state-owned companies in the building construction sub-sector on the Indonesia Stock Exchange in 2020-2022 using 8 ratios, namely ROE, ROI, Cash Ratio, Current Ratio, Collection Periods, Inventory Turnover, Total Asset Turnover, and TMS to TA . The type of data used in this research is secondary data. This type of research is descriptive research with a quantitative approach. The results of the research show that PT Wijaya Karya received a BB rating in the "LESS HEALTHY" category from 2020-2022, then PT Pembangunan Perumahan in 2020 received a B rating and increased to a BB rating in the "LESS HEALTHY" category during 2021-2022, then PT Adhi Karya in 2020-2021 received a B rating and increased in 2022 to BB with the "LESS HEALTHY" category, then PT Waskita Karya in 2020 obtained a CCC rating with the "NOT HEALTHY" category then in 2021-2022 it increased to a B rating with “LESS HEALTHY” category.
The Influance of Financial Performance Analysis on Stock Prices in Cement Sub-Sector Companies Listed on the Indonesian Stock Exchange for the Period 2017-2023 Sari, Sri Nafika; Sam, Iskandar; Ridwan, Muhammad
Asian Journal of Management Analytics Vol. 4 No. 2 (2025): April 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v4i2.14008

Abstract

This study aims to investigate the effect of financial performance on the share price of companies listed on the Indonesia Stock Exchange (IDX). To achieve this goal, this study applies quantitative methods with multiple linear regression analysis. The data analyzed and used as a basis includes financial statements and company stock prices from 2017 to 2023. The results show that financial performance, as measured through various ratios such as Current Ratio (CR), Debt to Equity Ratio (DER), and Earnings per Share (EPS), has a significant influence on stock prices. This finding indicates that EPS contributes positively to stock price, while CR and DER show a negative impact. The conclusion of this study confirms that a company's financial performance has a great influence on its traded share price. Therefore, it is recommended that companies focus more on paying attention to and improving their financial performance, in order to encourage an increase in stock prices and strengthen investor confidence.
The Influence of the Implementation of Local Government Information Systems, Human Resources, and Internal Control on the Qualitative Characteristics of Jambi City Government Financial Reports Siregar, Ermina; Sam, Iskandar; Tiswiyanti, Wiwik
Asian Journal of Management Analytics Vol. 4 No. 2 (2025): April 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v4i2.14054

Abstract

This study aims to analyze the effect of the application of the Regional Government Information System (SIPD), the quality of human resources (HR), and internal control on the qualitative characteristics of the financial statements of the Jambi City Government. The quality of local government financial reports is an important indicator in assessing the accountability and transparency of public financial management. By utilizing data from the Jambi City Government, this study uses a quantitative method with a survey approach to test the proposed hypothesis. The results showed that the implementation of SIPD, the quality of human resources, and internal control significantly positively affected the qualitative characteristics of financial statements, which include relevance, reliability, comparability, and understandability. This study provides practical implications for local governments in improving the quality of financial statements through optimizing information systems, developing human resource competencies, and strengthening internal control systems.
Village Government Financial Performance Analysis in Fiscal Year 2022-2024 (Case Study in Independent Village in Muara Bulian District) Novrianti, Ning Intan; Sam, Iskandar; Ridwan, Muhammad
Asian Journal of Management Analytics Vol. 4 No. 2 (2025): April 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v4i2.14293

Abstract

This research aims to evaluate the financial performance of the Independent Village Government in Muara Bulian District for the 2022-2024. The analysis focuses on key aspects of village financial management, such as budget planning, budget execution, and financial accountability. A descriptive quantitative approach is applied in this study. The findings suggest that the Independent Village Government in Muara Bulian District has managed village finances fairly well, despite facing challenges related to efficiency and transparency in budget usage. Several programs funded by the APBDesa have been successfully executed; however, there is still room for improvement in managing village assets and overseeing budget usage. Based on these results, the study recommends enhancing the capacity of village officials in financial management and strengthening the internal monitoring system to ensure more effective and targeted use of the budget.
Co-Authors Arum, Enggar D. P. DEWI FITRIANI Istiqomah Malinda Lutfi Lutfi Misni Erwati, Misni Muhammad Ridwan Muhlis, Fatkur Novrianti, Ning Intan Putri, Kartika Malika Ratih Kusumastuti Rico Wijaya Z Sari, Sri Nafika Siregar, Ermina Soraya, Annisa Wendry, Widya Sari Wiralestari, Wiralestari Wiwik Tiswiyanti