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All Journal Formosa Journal of Applied Sciences (FJAS) Asian Journal of Management Analytics 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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The Effect of Fixed Asset Accounting System, Internal Control System on the Quality of Financial Statements of the Regional Government of Sungai Penuh City Irennia, Dina; Sam, Iskandar; Erwati, Misni
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 4 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i4.11177

Abstract

This study aims to determine“the effect of the fixed asset accounting system and internal control system on the quality of local government financial statements. The population in this”study consists of 30 regional government agencies (OPD), with a sample of 72 individuals from these 30 agencies, selected using the purposive sampling method. This research is quantitative in nature, using primary data. The data were processed using IBM SPSS Statistics 29. The data analysis technique employed is multiple linear regression analysis. The results indicate that the fixed asset accountingsystemand internal control system significantly affects the quality of financial statements. Additionally, according to the study, the internal control system and fixed asset accounting system both significantly affect the quality of financial statements”at the same time.
Determinants of Internal Control Systems on the Financial Performance of Billboard Tax (Badan Pengelola Pajak dan Retribusi Daerah Kota Jambi) Febro, Zahra Rasyanda; Sam, Iskandar; Tiswiyanti, Wiwik
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 5 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i5.11551

Abstract

This study aims to identify the extent of the impact of control environment, risk assessment, control activities, information and communication, and monitoring processes on financial performance. A descriptive quantitative approach is applied in this research. The sample is purposively selected based on specific criteria, with primary data collected through distributed questionnaires. For data analysis, the study utilizes descriptive statistics and multiple linear regression with SPSS 29 software. The findings reveal that, partially, the control environment has a positive and significant effect on financial performance, while risk assessment shows no significant impact on financial performance. Additionally, control activities have a positive and significant effect on financial performance, whereas information and communication, as well as monitoring, do not show a significant impact on financial performance.
Performance Measurement Analysis of Bank 9 Jambi Sutomo Branch using the Balanced Scorecard Method Azhari, Tri Agil; Sam, Iskandar; Jumaili, Salman
Formosa Journal of Applied Sciences Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i8.10334

Abstract

This research aims to analyze the performance measurement of Bank 9 Jambi Sutomo Branch using the Balanced Scorecard method on company performance. The data obtained is primary data and secondary data from PT Bank 9 Jambi Sutomo Branch in 2020, 2021 and 2022. The samples in this study were 48 respondents. The type of research used is descriptive research, with non-statistical qualitative and quantitative research techniques. The sampling method used was simple random sampling. The data quality test used is the validity test, reliability test, and frequency distribution of questionnaire statements.Bank 9 Jambi uses Key Performance Indicators (KPI) to improve company performance. The results of this research are the overall performance of PT Bank 9 Jambi Sutomo Branch in 2020-2022 using the Balanced Scorecard method in the "very good" category.
Analysis of the Financial Capabilities and Performance of Local Goverments in Muaro Jambi District Putri, Villya Marsheela; Sam, Iskandar; Erwati, Misna
Formosa Journal of Applied Sciences Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i8.10727

Abstract

This study aims to analyze the Financial Capability and Financial Performance of Regional Governments in Muaro Jambi Regency using the Financial Capability Index, Permendagri Number 62 of 2017, Independence Ratio, Fiscal Decentralization Degree Ratio, Effectiveness Ratio, Activity Ratio, and Regional Expenditure Compatibility Ratio. The results of this study indicate that the value of the Financial Capability Index of the Muaro Jambi Regency Government is in the medium category. According to Permendagri Number 62 of 2017, it is included in the low criteria. The Independence Ratio is in the very low category. The Fiscal Decentralization Degree Ratio is in the low category. The Effectiveness Ratio is in the highly effective category. Then the Activity Ratio shows that the Government allocates more funds for Apparatus Expenditure than Public Expenditure. The Regional Expenditure Compatibility Ratio shows that the government allocates more funds to Direct Expenditure.
Performance Analysis At The Manpower, Cooperatives And SMEs Department Of Jambi City In 2017-2018 Riri; Sam, Iskandar; Rahayu, Rahayu
Jurnal Cakrawala Akuntansi Vol. 15 No. 1 (2023): Jurnal Cakrawala Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v15i1.46746

Abstract

This study aims to analyze the economy of the Department of Manpower, Cooperatives, and SMEs of Jambi City by examining the percentage comparison of actual spending versus budgeted expenditure. The analysis method used is descriptive, to explain the variables under study. The subjects of this research are respondents from the Department of Manpower, Cooperatives, and SMEs, while the object of the research focuses on the economic analysis for the years 2016-2017. The data used in this study is quantitative, which can be measured or directly counted as numerical variables. Data was collected through an official data collection request sent to the Department of Manpower, Cooperatives, and SMEs of Jambi City. The results show that the performance of the Department in 2017 was 94.7%, and in 2018 it was 93.4%, with an average performance of 94.12% over the 2017-2018 period. Although there was a fluctuation in economic performance, the Department remained highly efficient. The Department was able to reduce its actual spending from 2017 to 2018, ensuring it did not exceed the budget. Despite this reduction, the Department successfully improved skilled labor absorption and the number of quality cooperatives and SMEs in Jambi City.
The Influence of Capital Expenditure, Economic Growth, and Fiscal Stress on Local Government Financial Performance Susanti, Susi; Sam, Iskandar; Yudi
Jurnal Cakrawala Akuntansi Vol. 17 No. 1 (2025): Jurnal Cakrawala Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v17i1.46767

Abstract

This study investigates the influence of capital expenditure, economic growth, and fiscal stress on the financial performance of Regency/City Governments in Jambi Province from 2017 to 2023. The background of this research lies in the disparity of financial performance across regions and the growing fiscal pressures faced during and after the COVID-19 pandemic. Using a quantitative approach, the study employed secondary data from the Audit Reports of the Supreme Audit Agency and analyzed them through multiple regression analysis. The findings reveal that capital expenditure and fiscal stress have a positive and significant effect on regional financial performance, while economic growth does not significantly influence it. These results suggest that local governments’ financial outcomes are more sensitive to internal fiscal management than to macroeconomic changes. The study implies that increasing capital investment and effectively managing fiscal stress can enhance financial performance, and offers recommendations for policy and future research to support sustainable regional financial governance.
The Influence of Wealth, Intergovernmental Revenue, Economic Growth, and Audit Opinion BPK on the Financial Performance of Regency/City Governments in Jambi Province for the Period 2020–2023 Lubis, Daniel Siswanto; Sam, Iskandar; Silvera, Dica Lady
Jurnal Cakrawala Akuntansi Vol. 17 No. 1 (2025): Jurnal Cakrawala Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v17i1.47052

Abstract

This study aims to examine the effect of Wealth, Intergovernmental Revenue, Economic Growth, and BPK Audit Opinion on the Financial Performance of Regency/City Governments in Jambi Province for the period 2020–2023. This research employs a quantitative approach using secondary data obtained from the Audit Board of the Republic of Indonesia (BPK) Representative Office in Jambi Province and the Central Bureau of Statistics of Jambi Province. Data were collected through documentation and processed using SPSS version 30. The results show that Wealth, Intergovernmental Revenue, Economic Growth, and BPK Audit Opinion simultaneously affect the financial performance of local governments. Partially, Wealth has a significant positive effect, while Intergovernmental Revenue has a significant negative effect. Meanwhile, Economic Growth and BPK Audit Opinion have no significant impact. These findings imply that local governments should focus on enhancing the management of regional assets to improve financial performance and reduce dependency on intergovernmental transfers to strengthen fiscal independence and effectiveness. Additionally, the lack of significant influence from Economic Growth and Audit Opinion indicates that macroeconomic indicators and audit outcomes alone may not be sufficient drivers of financial performance without strong internal financial governance
Influence of The Effectiveness of Hotel Tax, Restaurant Tax and Entertainment Tax Revenue on The Effectiveness of Local Revenue with Economic Growth As A Moderating Variable (Empirical Study on Districts/Cities in Jambi Province for the Period 2017-2023) Samila, Putri; Sam, Iskandar; Safelia, Nela
Jurnal Cakrawala Akuntansi Vol. 17 No. 1 (2025): Jurnal Cakrawala Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v17i1.47196

Abstract

This study aims to determine the effect of the effectiveness of hotel tax, restaurant tax, and entertainment tax revenues on the effectiveness of local revenue (PAD) collection, with economic growth as a moderating variable in the Regencies/Cities of Jambi Province for the period 2017–2023. This study is a quantitative research using secondary data. The population in this study consists of Regencies/Cities in Jambi Province for the period 2017–2023. The sampling technique used is saturated sampling. A total of 77 data samples were examined in this study. Data analysis was conducted using multiple linear regression analysis and Moderating Regression Analysis (MRA), with IBM SPSS Version 29 as the analytical tool. The results of the study show that (1) the effectiveness of hotel tax revenue has no significant effect on the effectiveness of local revenue collection. (2) The effectiveness of restaurant tax revenue has a significant effect on the effectiveness of local revenue collection. (3) The effectiveness of entertainment tax revenue has no significant effect on the effectiveness of local revenue collection. (4) Economic growth is not able to moderate the effect of the effectiveness of hotel tax revenue on the effectiveness of local revenue collection. (5) Economic growth is not able to moderate the effect of the effectiveness of restaurant tax revenue on the effectiveness of local revenue collection. (6) Economic growth is not able to moderate the effect of the effectiveness of entertainment tax revenue on the effectiveness of local revenue collection.
Co-Authors Arum, Enggar D. P. Azhari, Tri Agil DEWI FITRIANI Erwati, Misna Febro, Zahra Rasyanda Irennia, Dina Istiqomah Malinda Lubis, Daniel Siswanto Lutfi Lutfi Misni Erwati, Misni Muhammad Ridwan Muhlis, Fatkur Nela Safelia Novrianti, Ning Intan Putri, Kartika Malika Putri, Villya Marsheela Rahayu Rahayu Ratih Kusumastuti Rico Wijaya Z Riri Salman Jumaili Samila, Putri Sari, Sri Nafika Setiawan, Rafika Gina Silvera, Dica Lady Siregar, Ermina Soraya, Annisa SRI RAHAYU Susi Susanti Widya Sari Wendry Wiralestari, Wiralestari Wiwik Tiswiyanti Yudi