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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat 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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ANALYSIS OF ACCOUNTING TREATMENT OF FIXED ASSETS IN THE FORESTRY SERVICE OF JAMBI PROVINCE Zazatia, Zazatia; Sam, Iskandar; Friyani, Rita
Jurnal Cakrawala Akuntansi Vol. 17 No. 2 (2025): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v17i2.45300

Abstract

This thesis research discusses the Analysis of Fixed Asset Accounting Treatment at the Jambi Provincial Forestry Service. The main objective of this study is to evaluate whether the accounting treatment of fixed assets at the Jambi Provincial Forestry Service complies with the Government Accounting Standards Statement (PSAP) No. 07. The research was conducted using a qualitative descriptive approach, which involved collecting data through document review, observation, and interviews with relevant officials at the Forestry Service. The analysis focused on four key aspects of fixed asset accounting: recognition, measurement, depreciation, and disclosure. The findings indicate that the Jambi Provincial Forestry Service has generally applied PSAP No. 07 correctly. Fixed assets are recognized in line with ownership criteria, measured based on acquisition cost, depreciated systematically, and disclosed appropriately in financial reports. These results show that the accounting treatment of fixed assets at the Forestry Service is consistent with the requirements of PSAP No. 07. Thus, this study contributes by providing evidence that a regional government institution has implemented PSAP No. 07 properly, reinforcing the importance of compliance with government accounting standards to ensure transparency and accountability in public sector financial reporting. Keywords: Fixed Assets, Recognition, Measurement, Depreciation, Disclosure.
Analysis of Financial Performance Measurement at the Jambi City Government Manpower, Cooperatives and SMEs Office Based on the Value For Money Concept Pratama, Angga; Sam, Iskandar; Erwati, Misni
Jurnal Cakrawala Akuntansi Vol. 16 No. 1 (2024): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v16i1.46729

Abstract

This study aims to evaluate the financial budget performance of the Department of Manpower, Cooperatives, and Small-Medium Enterprises (UKM) of the Jambi City Government through the Value for Money approach. The assessment incorporates three dimensions: economy, efficiency, and effectiveness. Economic value is measured by comparing the actual expenditure to the budgeted cost. Efficiency is calculated using the input-output ratio based on the LAKIP data of the agency, while effectiveness is assessed through the outcome-output ratio. The data analyzed includes activity program budgets for the fiscal years 2017 to 2019.The findings reveal that the budget implementation during the study period was relatively economical, with economic ratios of 94.25% in 2017, 91.71% in 2018, and 94.97% in 2019 indicating that actual expenditures were consistently below budget allocations. The efficiency ratios recorded were 100.55%, 102.07%, and 101.74% for the respective years, suggesting that the programs delivered more output than input, and thus met efficiency criteria. The effectiveness ratio remained stable at 100% across all three years, demonstrating that the output achieved was aligned with the intended outcomes.This study contributes to public sector financial management literature by offering empirical evidence on the applicability of Value for Money principles in evaluating local government budget performance. The results provide practical insights for policymakers and financial managers in enhancing budget accountability and optimizing resource allocation to achieve public service goals effectively and efficiently.
The Influence of SISKEUDES, Internal Control System on Village Fund Accountability in Danau Kerinci Barat District, Kerinci Regency, Jambi Province Safira, Siska; Sam, Iskandar; Erwati, Misni
Jurnal Cakrawala Akuntansi Vol. 17 No. 1 (2025): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v17i1.47170

Abstract

This research aims to determine the influence of the Village Financial System and Internal Control System on the accountability of village fund management in West Lake Kerinci District, Kerinci Regency, Jambi Province. This research involved all villages in West Lake Kerinci District, Kerinci Regency, Jambi Province, totalling 14 villages. This research has 2 independent variables, namely the Village Financial System and Internal Control System, and 1 dependent variable, namely Village Fund Management Accountability. The population and sample in this study were 16 villages with a total of 56 respondents. The data used were primary and secondary data. Data collection techniques through distributing questionnaires. The tests used are data quality tests, classical assumption tests, multiple linear regression tests, and hypothesis tests. Based on the results of tests carried out on all data obtained from 14 villages in West Lake Kerinci District, it can be concluded that the Village Financial System and Internal Control System significantly influence the accountability of village fund management in West Lake Kerinci District, Kerinci Regency, Jambi Province.
THE ROLE OF BUDGET PLANNING, SIPD, AND HUMAN RESOURCE COMPETENCE IN ENHANCING FINANCIAL PERFORMANCE: EVIDENCE FROM A PROVINCIAL GOVERNMENT AGENCY Sari, Istiana Dwi; Sam, Iskandar; Olimsar, Fredy
Jurnal Cakrawala Akuntansi Vol. 18 No. 1 (2026): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v18i1.48181

Abstract

This research examines the influence of budget planning, the Regional Government Information System (SIPD), and human resource competence on the financial performance of the Regional Agency for Financial and Revenue Management (BPKPD) in Jambi Province. The research is motivated by variations in revenue realization and operational expenditure efficiency observed between 2021 and 2023. A quantitative survey method was employed, with data collected from 10 respondents across six technical divisions. Financial performance was measured using indicators related to budget realization, expenditure efficiency, and compliance with financial management procedures. The data were analyzed using multiple linear regression with SPSS 27. The results indicate that budget planning, SIPD implementation, and human resource competence have a positive and significant effect on financial performance, both individually and explain more than half of the variation in financial performance. These findings provide empirical evidence that effective planning, adequate use of information systems, and competent human resources are important factors in improving financial performance within provincial government agencies.
THE EFFECT OF THE SISKEUDES AND HUMAN RESOURCE COMPETENCY ON THE TRANSPARENCY OF THE VILLAGE GOVERNMENT BUDGET IN THE BATANG ASAM DISTRICT, TANJABAR REGENCY, JAMBI PROVINCE Febriani, Ananda Fitri; Sam, Iskandar; Erwati, Misni
Jurnal Cakrawala Akuntansi Vol. 18 No. 1 (2026): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v18i1.48617

Abstract

Transparency in the management of village government budgets is an important aspect of good governance and public accountability in the management of village funds. The use of the Village Financial System (SISKEUDES) and the Competence of Village Human Resource are expected to support transparent financial management at the village level. This study aims to analyse the influence of SISKEUDES and Human Resource Competence on the transparency of village government budgets in Batang Asam Regency, Tanjung Jabung Barat Regency, Jambi Province. This study uses a quantitative approach with primary data collected through questionnaires distributed to village government officials. The research population included all villages in Batang Asam Regency, with a total sample of 88 respondents from 11 villages. The data were analyzed using multiple linear regression analysis, supported by data quality test and classical assumption test. The result showed that SISKEUDES and Human Resource Competencies together had a significant effect on budget transparency. Partially, SISKEUDES has a positive and significant effect, while Human Resource Competence does not have a significant effect. This study contributes to improving the understanding of technology supported village financial management in rural Indonesia and provides practical recommendations for policymakers to strengthen transparency in village financial management.
OPTIMALISASI KETERBUKAAN INFORMASI KEUANGAN MELALUI MODEL KOLABORASI PENTAHELIX: PELATIHAN BAGI PENGELOLA KEUANGAN DI KELURAHAN OLAK KEMANG KECAMATAN DANAU TELUK KOTA JAMBI Sam, Iskandar; Kusumastuti, Ratih; Erwati, Misni; Rahayu, Rahayu; Lutfi, Lutfi
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2024): Volume 5 No. 3 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i1.55879

Abstract

Program pengabdian kepada masyarakat dengan judul "Optimalisasi Keterbukaan Informasi Keuangan melalui Model Kolaborasi Pentahelix: Pelatihan bagi Pengelola Keuangan di Kelurahan Olak Kemang Kecamatan Danau Teluk Kota Jambi" dilaksanakan oleh tim dosen dari Fakultas Ekonomi dan Bisnis, Universitas Jambi. Kegiatan ini bertujuan untuk meningkatkan keterbukaan informasi keuangan di Kelurahan Olak Kemang, yang memiliki tantangan dalam pengelolaan keuangan yang transparan dan akuntabel. Keterbukaan informasi keuangan yang baik sangat penting untuk meningkatkan kepercayaan masyarakat serta mendukung pengambilan keputusan yang lebih baik. Tujuan dari program ini adalah untuk memberikan pelatihan kepada pengelola keuangan di kelurahan tentang pentingnya keterbukaan informasi keuangan dan bagaimana menerapkan prinsip-prinsip transparansi dalam pengelolaan keuangan. Model kolaborasi pentahelix, yang melibatkan lima elemen: pemerintah, akademisi, pelaku bisnis, masyarakat, dan media, digunakan sebagai kerangka kerja untuk mencapai tujuan ini. Dengan kolaborasi yang erat antara semua pihak, diharapkan dapat tercipta sistem pengelolaan keuangan yang lebih baik dan lebih transparan. Hasil pelaksanaan program pengabdian ini menunjukkan pencapaian yang signifikan dalam meningkatkan pemahaman dan keterampilan pengelola keuangan di Kelurahan Olak Kemang. Selama pelatihan, peserta mendapatkan pengetahuan mengenai prinsip-prinsip keterbukaan informasi keuangan, teknik pengelolaan keuangan yang baik, serta penggunaan teknologi untuk mendukung transparansi. Sebanyak 85% peserta mengalami peningkatan pengetahuan yang signifikan setelah mengikuti pelatihan, dan 90% dari mereka mengaplikasikan prinsip-prinsip tersebut dalam pengelolaan keuangan sehari-hari. Selain itu, program ini berhasil membangun jaringan kolaborasi antara pengelola keuangan, pemerintah setempat, dan akademisi, yang akan berkontribusi pada pengembangan sistem informasi keuangan yang lebih baik di masa depan. Dengan adanya keterbukaan informasi keuangan, diharapkan kepercayaan masyarakat terhadap pengelolaan keuangan di Kelurahan Olak Kemang dapat meningkat, serta mendukung pembangunan ekonomi yang lebih transparan dan akuntabel.
Co-Authors Anaguswa, Riri Cofantry Angga Pratama Arum, Enggar D. P. Azhari, Tri Agil DEWI FITRIANI Erwati, Misna Febriani, Ananda Fitri Febro, Zahra Rasyanda Fredy Olimsar 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, Istiana Dwi 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