Article Per Year (5 Year)
p-Index From 2021 - 2026
3.98
P-Index
This Author published in this journals
All Journal Formosa Journal of Applied Sciences (FJAS) Jurnal Perspektif Pembiayaan dan Pembangunan Daerah 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
Unknown Affiliation
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

Published : 28 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 28 Documents
Search

 1   2   3 
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.
Local government performance as a mediator between institutional capacity and community welfare in Jambi Province Sam, Iskandar; Haryadi, Haryadi; Rahayu, Sri; Putra, Wirmie Eka; Sumarni, Sumarni
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 14 No. 2 (2026): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/ppd.v14i2.55950

Abstract

Fiscal decentralization is intended to improve community welfare by strengthening local governments' fiscal capacity, organizational characteristics, and bureaucratic human resources. However, the mechanisms through which these institutional factors influence welfare remain insufficiently understood. This study investigates the direct and indirect effects of regional financial conditions, government size, and State Civil Apparatus (ASN) conditions on community welfare through local government performance in the district and municipal governments of Jambi Province, Indonesia. The analysis is based on balanced panel data from 11 local governments covering the 2014–2024 period and employs Partial Least Squares Structural Equation Modeling (PLS-SEM) using WarpPLS 8.0. The results indicate that regional financial conditions negatively affect government performance but positively affect community welfare. Government size has no significant effect on government performance but negatively affects community welfare. In contrast, ASN conditions positively influence both government performance and community welfare. Government performance, however, neither significantly affects community welfare nor mediates the relationships between regional financial conditions, government size, ASN conditions, and community welfare. These findings suggest that fiscal capacity and ASN quality contribute to community welfare primarily through direct mechanisms rather than through formal administrative performance. The study contributes to the literature on fiscal decentralization, Public Financial Management Theory, and Public Value Theory by demonstrating that administrative performance alone is insufficient to translate institutional capacity into improved welfare outcomes. The findings further underscore the importance of strengthening expenditure quality, enhancing ASN professionalism, and adopting outcome-oriented performance management to maximize the welfare benefits of fiscal decentralization.
FINANCIAL PERFORMANCE ANALYSIS OF TRANSPORTATION COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2021-2023 Waddah, Atik; Sam, Iskandar; Lutfi, Lutfi
Jurnal Cakrawala Akuntansi Vol. 18 No. 2 (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.v18i2.51812

Abstract

This study aims to analyze the financial performance of transportation companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The analysis focuses on evaluating company performance using profitability and activity ratios, including Net Profit Margin, Return on Equity, Return on Assets, Gross Profit Margin, and Total Assets Turnover. This research employs a quantitative descriptive approach using secondary data obtained from audited annual financial statements. The research sample consists of six transportation companies selected through purposive sampling based on data availability and listing consistency during the observation period. The results show that the financial performance of transportation companies varies significantly among firms. Several companies demonstrate relatively better profitability and asset utilization, indicating effective cost control and operational efficiency, while others exhibit lower performance due to inefficiencies in managing costs and assets. This study provides a clear assessment of the financial health and operational efficiency of Indonesian transportation companies from 2021 to 2023. It also offers practical guidance to help managers improve cost control and assist investors in making well-informed decisions.
THE EFFECT OF VILLAGE BUDGET ACCOUNTABILITY AND TRANSPARENCY ON COMMUNITY EMPOWERMENT IN TANJUNG LANJUT VILLAGE MUARO JAMBI REGENCY Saputra, Anju; Sam, Iskandar; Jumaili, Salman
Jurnal Cakrawala Akuntansi Vol. 18 No. 2 (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.v18i2.54069

Abstract

This study is motivated by the importance of accountability and transparency in village budget management to enhance community empowerment. This study aims to analyse the effect of accountability and transparency on community empowerment in Tanjung Lanjut Village, Sekernan District, Muaro Jambi Regency, Jambi Province. This research employed a quantitative approach using a survey method through questionnaires distributed to 64 respondents. The data were analysed using multiple linear regression with the assistance of SPSS version 29. Hypothesis testing was conducted using the t-test to examine partial effects and the F-test to examine simultaneous effects at a 5% significance level. The results show that accountability has a positive and significant effect on community empowerment, and transparency also has a positive and significant effect on community empowerment. Simultaneously, both variables significantly affect community empowerment. This study contributes to the literature by providing empirical evidence on the role of accountability and transparency as determinants of community empowerment at the village government level, a context that remains underexplored in prior research. Unlike studies conducted in urban or institutional settings, this study demonstrates that even in rural governance, sound financial management practices are critical drivers of public trust and active community participation. These findings offer practical guidance for village policymakers to prioritize transparent and accountable budget management as a strategic lever for sustainable community empowerment.
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 Haryadi - Heriyani, Heriyani Ida Masriani, Ida Irennia, Dina Istiqomah Malinda Lubis, Daniel Siswanto Lutfi Lutfi Misni Erwati 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 Saputra, Anju Sari, Istiana Dwi Sari, Sri Nafika Setiawan, Rafika Gina Silvera, Dica Lady Siregar, Ermina Soraya, Annisa SRI RAHAYU Sumarni Sumarni Susi Susanti Waddah, Atik Widya Sari Wendry Wiralestari, Wiralestari Wiwik Tiswiyanti Yudi Yudi Zazatia, Zazatia