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All Journal Formosa Journal of Applied Sciences (FJAS) Asian Journal of Management Analytics Jurnal Pengabdian Masyarakat Bhinneka Jurnal Karya Abdi Masyarakat Jambi Accounting Review (JAR) Innovative: Journal Of Social Science Research Indonesian Journal of Economic & Management Sciences (IJEMS) Jurnal Akuntansi Kontemporer Jurnal Cakrawala Akuntansi
Sam, Iskandar
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Asian Journal of Management Analytics

 1 
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 Anaguswa, Riri Cofantry Angga Pratama Arum, Enggar D. P. Azhari, Tri Agil DEWI FITRIANI Erwati, Misna Febro, Zahra Rasyanda FRIYANI, RITA Gowon, Muhammad Heriyani, Heriyani Ida Masriani, Ida Irennia, Dina Istiqomah Malinda Lubis, Daniel Siswanto Lutfi Lutfi Misni Erwati, Misni Muhammad Ridwan Muhlis, Fatkur Nela Safelia Novrianti, Ning Intan Nur Hasanah Putri, Kartika Malika Putri, Villya Marsheela Rahayu Rahayu Ratih Kusumastuti Rico Wijaya Z Safira, Siska Salman Jumaili Samila, Putri Sari, Sri Nafika Setiawan, Rafika Gina Silvera, Dica Lady Siregar, Ermina Soraya, Annisa SRI RAHAYU Sumarni Sumarni Susi Susanti Widya Sari Wendry Wiralestari, Wiralestari Wiwik Tiswiyanti Yudi Yudi Zazatia, Zazatia