Article Per Year (5 Year)
p-Index From 2020 - 2025
1.909
P-Index
This Author published in this journals
All Journal Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Multidisciplinary Research (FJMR) Profit: Jurnal Manajemen, Bisnis dan Akuntansi Journal of Student Research Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen International Journal of Management Research and Economics International Journal of Economic Research and Financial Accounting Kajian Ekonomi dan Akuntansi Terapan Indonesian Journal of Economic & Management Sciences (IJEMS) Jurnal Cakrawala Akuntansi
Iskandar Sam
Unknown Affiliation
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
Analisis Sistem Akuntansi Keuangan Daerah Pada Badan Pengelolaan Keuangan Dan Aset Daerah (BPKAD) Kabupaten Sarolangun Iskandar Sam; Misni Erwati; Muhammad Febriansyah
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 2 (2024): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i2.2257

Abstract

This research aims to analyze the regional financial accounting system at the Sarolangun district regional financial and asset management agency office. This research lasted for 3 months. This research is qualitative research, while the data sources used in this research consist of secondary data sourced from information at the research site, scientific journals and books related to the research object and primary data obtained directly from respondents or those who are sample in this study. Data analysis in this research used the Miles & Huberman Interactive analysis technique. The results of this research show that in carrying out the main tasks and functions in the field of effective, accurate and transparent regional financial management, the Regional Financial & Asset Management Agency uses the SIMDA Finance Application and Microsoft Excel which helps manage regional government financial data. The implementation of the regional financial accounting system at BPKAD Sarolangun Regency is in accordance with Minister of Home Affairs Regulation Number 70 of 2019 concerning Regional Government Information Systems Articles 2 and 20. Preparation of BPKAD Sarolangun Regency Financial Reports consisting of: 1) Budget Realization Report, 2) Operational Report 3) Balance Sheet , 4) Equity Change Report 5) Cash Flow Report and 6) Notes to Financial Reports where the format and description of estimates have been classified in accordance with Government Regulation Number 71 of 2010 concerning Government Accounting Standards (PSAP 01) and Minister of Home Affairs Regulation Number 64 of 2013 Concerning the Implementation of Accrual-Based Government Accounting Standards in Regional Governments.
The Effectiveness of MSME Credit Distribution in Enhancing Financial Literacy Among MSME Actors : Evidence from Conventional Commercial Banks in Jambi Province Iskandar Sam; Ratih Kusumastuti; Widya Sari Wendry
International Journal of Management Research and Economics Vol. 1 No. 4 (2023): November : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v1i4.3526

Abstract

Limited access to bank credit remains a major obstacle for Micro, Small, and Medium Enterprises (MSMEs), primarily due to their inability to meet procedural requirements and provide adequate collateral. In response, Law No. 1 of 2016 concerning Guarantees emphasizes the need to support the business sector, especially MSMEs, in overcoming financing constraints. This study aims to examine the effect of the Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), and Bank Size on the effectiveness of MSME credit distribution by Conventional Commercial Banks in Jambi Province during the 2018–2020 period. This research employs a quantitative approach using secondary data obtained from financial statements. The independent variables include CAR, NIM, and Bank Size, while the dependent variable is the percentage of MSME loan distribution. Data were analyzed using descriptive statistics and inferential statistical methods through Structural Equation Modeling (SEM) with the Partial Least Square (PLS) approach. The population comprises Conventional Commercial Banks operating in Jambi Province, selected using a purposive sampling method. The results indicate that both partially and simultaneously, CAR, NIM, and Bank Size significantly influence the effectiveness of MSME loan distribution. These findings highlight the importance of banking institutions in enhancing inclusive financial intermediation through financial literacy initiatives and responsive financing strategies tailored to the needs of MSMEs.
The Influence of Budget Objective Characteristics and Decentralization Structure on the Performance of the Merangin Regency Youth and Sports Tourism Office Windi Afriani Azhari; Iskandar Sam; Salman Jumali
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 4 No. 2 (2025): Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v4i2.3372

Abstract

This research aims to determine the influence of budgetary goal characteristics and decentralization structure on the performance of the Regional Device Organization Disparpora of Merangin Regency. The sample in this study is the Health Company using the probability sampling technique, resulting in 35 trial samples and 50 respondents for the research sample. The analysis methods used in this research are classical assumption tests, multiple linear regression analysis, and hypothesis testing with the aid of SPSS V 27 For Windows software. The method of data collection was through documentation and literature study. The research results conclude that the characteristics of the budget and the structure of decentralization together have a significant impact on the performance of the regional device organization of the Department of Tourism, Youth, and Sports of Merangin Regency.
Analisis Kinerja Serta Kondisi Keuangan Pemerintah Daerah Kota Sungai Penuh pada Periode Tahun Anggaran 2017-2023 Cherlita Anjani; Iskandar Sam; Rahayu Rahayu
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 2 (2025): Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v2i2.1130

Abstract

This study analyzes the financial performance and condition of the Sungai Penuh City Government from 2017 to 2023. Financial performance is measured using key ratios such as independence, effectiveness, efficiency, activity, growth, and solvency. Financial condition is assessed through the Brown Model (10-Point Test). Using a descriptive quantitative approach, the research is based on secondary data from APBD realization reports. The results show fluctuating performance, with high fiscal dependence on central government transfers and inconsistent growth in PAD and spending efficiency. The city's financial condition is categorized as moderate, with solvency as a critical concern. Supported by legitimacy and signaling theories, the study emphasizes the importance of transparency and financial strategy to build public trust and improve regional fiscal health.
Accountability and Transparancy of APBDes Management in Batu Putih Village Lilis Wahyu Ningsih; Iskandar Sam; Ratih Kusumastuti
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.373

Abstract

This study aims to analyze accountability and transparency in the management of the Village Revenue and Expenditure Budget (APBDes) in Batu Putih Village, Pelawan District, Sarolangun Regency. The method used is a qualitative descriptive approach with data collection techniques through interviews, observations, and documentation. The results of the study indicate that the management of the APBDes has been carried out according to the stages set out in the regulations, namely planning, implementation, recording, reporting, and accountability. Accountability is reflected in the obligation of the village government to prepare financial reports in a timely manner. Meanwhile, transparency can be seen from efforts to convey information to the public, although it is still limited to certain media and has not reached all levels of society. Community participation in the planning process also still needs to be improved. In conclusion, village financial management is quite good, but it needs to be improved in terms of public involvement and openness of information to realize a transparent and responsible village government.
Analysis of Accountability and Transparency Management of Village Fund Allocations (ADD) Case Study in Muaro Panco Barat Village Niken Hervina; Iskandar Sam; Fredy Olimsar
Formosa Journal of Multidisciplinary Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i6.9284

Abstract

This research aims to determine and analyze the Accountability of Village Fund Allocation Management (ADD) in Muaro Panco Barat Village AS WELL AS determine and analyze the Transparency of Village Fund Allocation Management (ADD) in Muaro Panco Barat Village. The method in this research uses a qualitative method to describe the data that has been collected as it is without the intention of drawing general conclusions. Based on the results of the research described in the previous discussion, several conclusions can be drawn, namely Based on the results that the level of accountability in the management of Village Fund Allocation (ADD) in Muaro Panco Barat Village, Renah Pembarap District, Merangin Regency is very good, where the planning, administration, reporting and accountability stages have been completed. can be implemented very well and the implementation stages are carried out well. Then the level of transparency in the management of Village Fund Allocation (ADD) in Muaro Panco Barat Village, Renah Pembarap District, Merangin Regency is very good.
Analysis of Fraudulent Behavior using the Fraud Hexagon Approach at Jambi University Hulu, Grecia Febnasdi Rahelia; Iskandar Sam; Misni Erwati
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i2.8939

Abstract

This research aims to determine and analyze fraudulent behavior using the fraud hexagon approach at Jambi University. The fraud hexagon used in this research consists of several factors, namely pressure, opportunity, rationalization, ability, arrogance, and collusion. This research uses quantitative and descriptive research methods. The type of data used is primary data collected using a questionnaire from 106 respondents who are leaders and employees whose scope of work is in the finance and procurement of goods/services at Jambi University. The results of this research show that if fraudulent behavior occurs at Jambi University, the most dominant factor in the fraud hexagon is the pressure factor
Analysis of the Financial Performance of the Government of Tangkit Baru Village, Sungai Gelam District, Muaro Jambi Regency for the 2020-2022 Period Sarra, Siti; Iskandar Sam; Misni Erwati
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 3 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i3.9532

Abstract

This research aims to determine the financial performance of the Tangkit Baru Village Government by using the Degree of Decentralization, Regional Financial Dependency, and Regional Financial Independence, Village Original Income Effectiveness Ratio and SWOT Analysis. This research is quantitative descriptive using secondary data consisting of Tangkit Baru Village Revenue and Expenditure Budget Realization Report for the 2020-2022 Period. The research results show that the Degree of Financial Performance of the Tangkit Baru Village Government is based on Decentralization Ratio is categorized as extremely poor, The Village Original Income Ratio is quite effective, and the regional financial dependency ratio is very high; the regional financial independence ratio is very low and involves an educational relationship pattern
Analysis of the Financial Performance of the Jambi City Government Using Variance Analysis for the 2020-2022 Fiscal Year Utami, Endang Surahyani; Iskandar Sam; Salman Jumaili
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.v2i4.10738

Abstract

This research aims to evaluate the Financial Performance of the Jambi City Government through Variance Analysis for the 2020-2022 budget year. This research uses a qualitative descriptive approach by utilizing secondary data originating from the Jambi City Revenue and Expenditure Budget Realization Report for the same period. The findings show that the Financial Performance of the Jambi City Government as assessed through Income Variance Analysis is classified as Poor, Income Growth is identified as positive, the Degree of Decentralization is classified as Sufficient, the Regional Financial Dependency Ratio is classified as Very High, the Regional Financial Independence Ratio is classified as Low, the PAD Effectiveness Ratio is considered to be Fairly Effective. In terms of Performance Expenditure Variance Analysis, it is rated as Good, Operational Expenditure Analysis is rated as Fairly Good, Capital Expenditure Analysis is also rated as Fairly Good, and the Regional Expenditure Efficiency Ratio is classified as Efficient
The Application of Behavioral Aspects to the Accounting System Pt Perkebunan Nusantara Vi (Ptpn Vi) Jambi Region Ratih Kusumastuti; Iskandar Sam; Misni Erwati; Mifthahul Nurzanah
Indonesian Journal of Business Analytics Vol. 4 No. 5 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i5.11466

Abstract

The purpose of this study was to present empirical support for the use of behavioral features in the accounting system. We carried out our investigation at PT Perkebunan Nusantara VI (PTPN VI). The sample technique used was called purposeful sampling. The research sample consisted of 45 respondents. two types of statistical analysis: descriptive and inferential. It is anticipated that the literature on accounting information systems and behavioral accounting will benefit from the study's examination of the behavioral components of the accounting system. Because understanding the behavioral characteristics of the accounting system can be taken into account when making decisions or policies for the company's advancement, the practical benefits of the research's findings assist the business. The results demonstrated that the accounting system is impacted by motivation. At PT. Perkebunan Nusantara VI (PTPN VI) Jambi Region, perception has no discernible impact on the accounting system, learning has no effect, and emotion has a partial impact.
Co-Authors Arya Ramadhan Cherlita Anjani Fredy Olimsar Hulu, Grecia Febnasdi Rahelia Lilis Wahyu Ningsih Mifthahul Nurzanah Misni Erwati, Misni Muhammad Febriansyah Niken Hervina Rahayu Rahayu Ratih Kusumastuti Rita Friyani Salman Jumaili Salman Jumali Sarra, Siti Utami, Endang Surahyani Widya Sari Wendry Windi Afriani Azhari Zazatia