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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Journal of Student Research Jambi Accounting Review (JAR) Indonesian Journal of Economic & Management Sciences (IJEMS) Ulil Albab
Iskandar Sam
Universitas Jambi
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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ANALISIS PENGUKURAN KINERJA KEUANGAN PADA DINAS TENAGA KERJA, KOPERASI DAN UKM PEMERINTAH KOTA JAMBI BERDASARKAN KONSEP VALUE FOR MONEY Angga Pratama; Iskandar Sam; Misni Erwati
Jambi Accounting Review (JAR) Vol. 1 No. 2 (2020): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

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Abstract

Tujuan Penelitian ini adalah untuk mengetahui kinerja anggaran keuangan Dinas Tenaga Kerja Koperasi dan UKM Kota jambi ditinjau Value For Money. Dalam penelitian ini,pengukuran nilai ekonomi menggunakan perbandingan realisasi biaya dengan anggaran biaya. Nilai efisiensi menggunakan perbandingan output dan input dari data LAKIP Dinas Tenaga Kerja Koperasi dan UKM Pemerintah Kota Jambi, sedangkan nilai efektivitas dihitung berdasarkan perbandingan nilai outcome dan output. Adapun data yang dianalisis adalah anggaran program kegiatan pada Dinas Tenaga Kerja Koperasi dan UKM pemerintah Kota Jambi tahun 2017-2019. Hasil penelitian ini dapat dikatakan ekonomis jika perhitungannya menunjukan kurang dari 100%, untuk rasio efisiensi dapat dikatakan efektif jika hasil menunjukan nilai lebiih dari 100%, sedangkan efektivitas dapat dikatakan efektif jika hasil perhitungannya menunjukan nilai mendekati 100%. Adapun perhitungan rasio ekonomi pada tahun 2017 sampai dengan 2019 adalah sebesar 94,25%, 91,71%, 94,97%. Perhitungan rasio efisiensi Pada tahun 2017 sampai dengan 2019 masing-masing sebesar 100,55%, 102,07%,101,74%. Sedangkan untuk rasio efektivitas tahun angggaran 2017 sampai dengan 2019 adalah amsing-masing adalah 100%.
ANALISIS PELAKSANAAN GOOD UNIVERSITY GOVERNANCE, SISTEM PENGENDALIAN INTERN DAN HUBUNGANNYA DENGAN KUALITAS LAYANAN DI UNIVERSITAS JAMBI Iskandar Sam; Maulidia Imastary T
Jambi Accounting Review (JAR) Vol. 3 No. 1 (2022): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

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Abstract

Penelitan ini bertujuan untuk menganalisis pelaksanaan Good University Governance (GUG), Sistem Pengendalian Intern, dan Kualitas Layanan bidang pendidikan di Universitas Jambi dan mengetahui hubungan Good University Governance (GUG), Sistem Pengendalian Intern dengan Kualitas Layanan bidang pendidikan di Universitas Jambi. Pengukuran pelaksanaan Good University Governance (GUG) menggunakan lima indikator dengan lima belas item pernyataan. Sistem Pengendalian Intern pengukurannya juga menggunakan lima indikator dengan lima belas item per-nyataan. Kualitas Layanan yang pengukuruannya menggunakan empat indikator dengan dua belas item pernyataan. Implikasi Good University Governance (GUG) dan Sistem Pengendalian Intern di Universitas Jambi dapat berjalan baik sehubungan adanya dukungan unsur pimpinan. Sedangkan Kualitas Layanan yang dterima oleh mahasiswa masih dalam kategori kurang memuaskan. Hasil pengujian hubungan menunjukkan adanya hubungan yang positif antara variabel Good University Governance (GUG), variabel Sistem Pengendalian Intern dengan variabel Kualitas Layanan.
AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA DI DESA PENYENGAT OLAK KABUPATEN MUARA JAMBI Abdana Abdana Raseki Fhonna; Iskandar Sam; Misni Erwati
Jambi Accounting Review (JAR) Vol. 3 No. 2 (2022): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

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Abstract

Penelitian ini bertujuan untuk mengetahui akuntabilitas pengelolaan alokasi dana desa, seberapa efektif dan efisien alokasi dana desa pada Desa Penyengat Olak Kabupaten Muara Jambi. Teknik pengumpulan data primer dalam penelitian ini menggunakan kuesioner yang disebarkan kepada responden. Teknik pengumpulan data sekunder dalam penelitian ini menggunakan laporan realisasi anggaran (LRA). Responden dalam penelitian ini adalah perangkat desa yang berjumlah 30 responden. Hasil analisis menunjukkan bahwa tingkat akuntabilias pengelolaan Alokasi Dana Desa (ADD) pada Desa Penyengat Olak Kabupaten Muara Jambi sudah sangat baik dimana tahap perencanaan hingga pertanggungjawaban telah dapat dilaksanakan dengan baik. Tingkat efektivitas dan efisien realisasi Alokasi Dana Desa (ADD) pada Desa Penyengat Olak Kabupaten Muara Jambi sudah efektif dan efisien.
Analisis Kinerja Keuangan Pemerintah Kabupaten Merangin Tahun 2018-2021 Arya Ramadhan; Iskandar Sam; Fredy Olimsar
Journal of Student Research Vol 1 No 4 (2023): Juli: Journal of Student Research
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jsr.v1i4.1683

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan pemerintah daerah Kabupaten Merangin Tahun 2018-2021 dilihat dari: (1) Rasio Kemandirian Keuangan Daerah, (2) Rasio Efektivitas dan Efisiensi Pendapatan Asli Daerah, (3) Rasio Keserasian dan (4) Rasio Pertumbuhan.Penelitian ini merupakan penelitian kuantitatif deskriptif. Teknik Pengumpulan data dalam penelitian ini menggunakan dokumentasi. Teknik Analisis Data yang digunakan adalah analisis deskriptif dengan rumus: Rasio Kemandirian Keuangan Daerah, Rasio Efektivitas dan Efisiensi Pendapatan Asli Daerah, Rasio Keserasian dan Rasio Pertumbuhan. Hasil Penelitian ini menunjukan bahwa Kinerja Keuangan Pemerintah Daerah Kabupaten Merangin dilihat dari: (1) Rasio Kemandirian Keuangan Daerah pola hubungannya tergolong dalam pola hubungan instruktif karena rata-rata rasionya sebesar 8,14%. (2) Rasio Efektivitas dan Efisiensi Pendapatan Asli Daerah diketahui efektivitas PAD tergolong cukup efektif dengan rata-rata rasio sebesar 98% dan rasio efisiensi PAD tergolong tidak efisien dengan rata-rata rasio sebesar 102%. (3) Rasio Keserasian diketahui bahwa rata-rata belanja operasi daerah masih sangat tinggi dengan rata-rata sebesar 82% dibandingkan dengan rata-rata belanja modal sebesar 18% sehingga dapat dikatakan bahwa Kabupaten Merangin masih kurang memperhatikan pembangunan daerahnya. (4) Rasio Pertumbuhan diketahui bahwa pertumbuhan PAD secara rata-rata mengalami pertumbuhan positif namun masih dalam kategori rendah
Analisis Kinerja Keuangan Pemerintah Desa Rantau Karya Kabupaten Tanjung Jabung Timur Periode 2019-2021 Ine Ardita Hartono; Iskandar Sam; Gandy Wahyu Maulana Zulma
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 2 (2023): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i2.3985

Abstract

The purpose of this research is to analyze the financial performance of the Rantau Karya Village Government of East Tanjung Jabung Regency in 2019-2021. Village Government Financial Performance is an important indicator for evaluating the efficiency of financial management, transparency and accountability in the use of public resources. This research method uses a quantitative descriptive approach using financial data contained in the financial reports of the Rantau Karya Village Government during the period studied. The data used includes village receipts and expenditures, as well as significant village income and expenditure items. The results showed that the Financial Performance of the Rantau Karya Village Government could be categorized as very high based on the Village Financial Dependence Ratio, whereas the Effectiveness Ratio of Village Original Income showed ineffective performance, and the Village Spending Efficiency Ratio was categorized as less effective. It is hoped that this research can provide valuable insights for the village government, stakeholders, and society in general to improve village government financial management. The results of this study can also be a reference for local governments in formulating policies related to village financial management.
Peran Whistleblowing dalam Pencegahan Fraud Pengelolaan Dana Desa di Provinsi Jambi Ratih Kusumastuti; Iskandar Sam; Derist Touriano
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 8 No. 1 (2023): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v8i1.27100

Abstract

The purpose of this study is to describe and provide empirical evidence regarding the role of whistleblowing in preventing fraud in the management of Village Funds. This research is a quantitative descriptive study. Source of data used in this research is primary data. Data collection was carried out using a survey method in the form of a questionnaire. The population in this study are villages that receive Village Funds spread across 9 districts in Jambi Province. The sample used in this study used a purposive sampling technique in 18 villages spread over 9 regencies in Jambi Province. data analysis using Structural Equation Modeling (SEM). The results of the study prove that Whistleblowing has a significant positive effect on Fraud Prevention. Then, Financial Reporting Compliance has a positive effect on Fraud Prevention. The results of the Moderation Test prove that Morality is not a moderating variable for the whistleblowing relationship with Fraud Prevention.
Analysis of the Financial Performance of the Local Government of Tebo Jambi Regency using the Value for Money Method (2018-2022 Fiscal Year) A.M. Furqon; Iskandar Sam; Wiwik Tiswiyanti
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i4.5378

Abstract

This study aims to analyze the financial condition by assessing the financial performance of the Regional Government of Tebo Regency. The data used in this study is secondary data sourced from reports on the realization of the Tebo Regency local government budget for the period 2018 to 2022. The ratio analysis used in this study is: 1) Economic Ratio, 2) Efficiency Ratio, 3) Effectiveness Ratio. The results of the study show the performance of the Regional Government of Tebo Regency for the 2018-2022 fiscal year in Economic Ratio including economic criteria, the performance of the Regional Government of Tebo Regency for the 2018-2022 fiscal year in Efficiency Ratio including inefficient criteria, the performance of the Local Government of Tebo Regency for the 2018-2022 fiscal year in Ratio Effectiveness including very effective category
Evaluation of the Performance of Perumda Air Minum Tirta Khayangan Sungai Penuh City Using the Balanced Scorecard Method for 2019-2022 Muhammad Fajran; Iskandar Sam; Salman Jumaili
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 4 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v2i4.5764

Abstract

The purpose of this study is to examine and describe how the Regional Public Company (Perumda) Drinking water, Tirta Khayangan, Sungai Penuh City uses the Balanced Scorecard with the perspectives of finance, customers, internal business processes, growth and learning. Customers and employees of Perumda Air Minum Tirta Khayangan and the company's financial statements for 2019, 2020, 2021 and 2022 are used as the population of this study. The simple random sampling technique with the slovin formula in this study obtained a total sample of 100 customer respondents and 101 respondents from the Perumda Air Minum Tirta Khayangan City of Sungai Penuh. Descriptive research with a quantitative focus was used for this study.
Analisis Kinerja Keuangan pada Pemerintah Daerah Kota Jambi Tahun Anggaran 2019-2021 Rizkiza Aurin; Iskandar Sam; Rahayu Rahayu
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 4: Maret 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i4.1463

Abstract

Analysis of Financial Performance in Jambi City Local Government Fiscal Year 2019 - 2021 is the title of this study. The purpose of this research is to assess the financial performance of the Jambi City Regional Government utilizing the Decentralization Ratio, Regional Financial Independence Ratio, Regional Financial Dependency Ratio, PAD Effectiveness Ratio, and Ratio Shopping Efficiency. This is a quantitative descriptive study. This study makes use of secondary data in the form of the Jambi City Government's Regional Budget Realization Report (APBD) for the 2019 - 2021 Fiscal Year. The results demonstrate that the Jambi City Government's Financial Performance, as measured by the Ratio of Degrees of Decentralization, is classified as incapable of carrying out decentralization efficiently. The proportion Regional Financial Independence is defined as still relying on central and/or provincial government support, which is very high, and has not demonstrated independence in its regional financial performance. The Regional Financial Dependence Ratio classifies regions as having a strong reliance on the federal and/or provincial governments. It is effective since it is in the range of 90% - 99%, and the Expenditure Efficiency Ratio is efficient.
Co-Authors A.M. Furqon Abdana Abdana Raseki Fhonna Angga Pratama Arya Ramadhan Derist Touriano Dewi Fitriani Enggar D. P. Arum Fredy Olimsar Ine Ardita Hartono Istiqomah Malinda SB Lutfi Maulidia Imastary T Misni Erwati, Misni Muhammad Fajran Rafika Gina Setiawan Rahayu Rahayu Rahayu Rahayu Ratih Kusumastuti Rico Wijaya Z Rizkiza Aurin Salman Jumaili SRI RAHAYU Widya Sari Wendry Wiralestari, Wiralestari Wiwik Tiswiyanti Zulma, Gandy Wahyu Maulana