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Iskandar Sam
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Jurnal Cakrawala Akuntansi
Published by Universitas Jambi
ISSN : 19794851     EISSN : 31231918     DOI : https://doi.org/10.22437/jca.
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
As a means of informing diverse research perspectives, Jurnal Cakrawala Akuntansi welcomes authors from various institutional backgrounds. We are committed to publishing high-quality studies that utilize relevant methods and approaches to explore the Indonesian economy and business context. While the journal accepts broad research within economics and business, our primary focus encompasses specific and critical disciplines in accounting, including: Financial Accounting and Reporting Management Accounting and Decision Making Audit and Assurance Services Public Sector and Government Accounting Behavior in Accounting and Finance Forensic Accounting and Financial Investigation Methodologies Used in Research in Accounting Innovation and Technology in Accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 42 Documents
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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 Economic Value Added (EVA), Return On Investment (ROI ), and Company Size Against Company Value Indahwati, Vanessa; Hizazi, Achmad; Mansur, Fitrini
Jurnal Cakrawala Akuntansi Vol. 15 No. 1 (2023): 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.v15i1.46730

Abstract

This study is entitled the influence of economic value added (EVA), return on investment (ROI), and company size on company value. The case study of this research is on basic and chemical industry sector companies on the Indonesia Stock Exchange in 2016-2017. The sample in this study was 56 basic and chemical industry companies listed on the Indonesia Stock Exchange in 2016-2017. The data analysis method used multiple linear regression analysis. The results of this study indicate that economic value added (EVA), return on investment (ROI), and company size simultaneously affect company value. economic value added (EVA) partially has a positive effect on company value, return on investment (ROI) partially has a positive effect on company value and company size partially has a positive effect on company value in basic and chemical industry companies listed on the Indonesia Stock Exchange
The Influence Of Digital Transformation, Soft Skills, And Labor Market Considerations On The Perceptions Of Accounting Students To Become Public Accountants Dwi Putra, Rifal; Yudi, Yudi; 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.v17i1.46731

Abstract

This study aims to examine the effect of digital transformation, soft skills, and labor market considerations on the perceptions of accounting students in choosing a career as a public accountant. The method used is quantitative with a causal associative approach. The data were collected through a questionnaire of 158 Jambi University accounting students class of 2021 and analyzed using multiple linear regression with the help of SPSS version 25. The results of the study partially show that digital transformation has no effect on the perception of accounting students to become public accountants. Meanwhile, soft skills and labor market considerations have a positive effect on student perceptions. Simultaneously, the three variables affect student perceptions in determining career choices as public accountants. These findings indicate that although technology is an important part of the accounting profession, students are more influenced by soft skills readiness and labor market conditions in shaping their perceptions and interest in a career as a public accountant.
Study On The Use Of Management Accounting Information Systems In Planning And Decision Making (PT. ASKRINDO Cabang Jambi) Fiqri, Sulthoni; Yuliusman, Yuliusman; Safelia, Nela
Jurnal Cakrawala Akuntansi Vol. 16 No. 2 (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.v16i2.46732

Abstract

This research aims to examine the management accounting information system and to analyze the use of the management accounting information system in decision making at PT. Askrindo Jambi Branch. The research method uses a qualitative approach through data collection by interviews, observation and documentation. The research results show that PT. Askrindo Jambi Branch already has an information system called ACS (Askrindo Core System). The use of the ACS system is used in the management accounting information system for planning, and also when making decisions at PT. Askrindo's Jambi branch is interconnected between technical fields at branch level (Jambi) and then evaluated by directors at central level. Both theoretical and practical contributions are made by this study. Theoretically, it improves how MAIS successfully aligns central decision-making with branch-level operations in a service-oriented financial institution. Practically speaking, the study identifies gaps in PT Askrindo Jambi's information flow and shows how MAIS can be improved to increase responsiveness, speed up decision-making, and align operations—providing advice for comparable businesses going through digital transformation.
The Influence Of Total Quality Management (TQM), Performance Measurement System, Reward System And Organizational Culture On Managerial Performance (Case Study At PT. Pos Indonesia (Persero) Jambi City) Mutiya, Aprillia; Yuliusman, Yuliusman; Yustien, Reni
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.v16i1.46733

Abstract

This study aims to provide empirical evidence on the influence of Total Quality Management (TQM), performance measurement systems, reward systems, and organizational culture—both simultaneously and partially—on managerial performance. The research was conducted at PT Pos Indonesia (Persero) in Jambi City, with a sample of 46 respondents selected using purposive sampling. Data were analyzed using multiple linear regression, supported by validity and reliability tests, classical assumption tests, and hypothesis testing. Data processing was carried out using SPSS version 22 for Windows.The findings reveal that TQM, performance measurement systems, reward systems, and organizational culture, when tested simultaneously, have a significant influence on managerial performance. However, when examined partially, only TQM and reward systems demonstrate a statistically significant effect on managerial performance, whereas performance measurement systems and organizational culture do not show a significant impact.This study contributes to organizational performance literature by confirming that quality management practices and effective reward mechanisms are essential drivers of managerial performance. In contrast, the lack of significant influence from performance measurement systems and organizational culture suggests the need for deeper structural alignment and cultural reinforcement within the organization. Practically, the results offer strategic insights for companies aiming to enhance managerial effectiveness through quality-centric management and motivational incentives.
The Influence of Corporate Social Responsibility, Organizational Commitment, Transformational Leadership Style and Internal Control System on Organizational Reputation: Palm Oil Companies Fitriansyah, Arya Haqi; Hizazi, Achmad; Lady Silvera , Dica
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.v17i1.46734

Abstract

The This study aimed to identify the influences corporate social responsibility, organizational commitment, transformational leader-ship style and internal control system on organizational reputation. Data from four companies with 38 respondents were collected using a Google form or direct questionnaire sent to Palm Oil companies and analyzed using the multiple-linear regression analysis with SPSS 30. The study's findings suggest that organizational commitment, transformational leadership style, and corporate social responsibility all have some bearing on an organization's reputation. On the other hand, reputation is not significantly impacted by the internal control system. This finding imply that companies should keep giving the internal control system top priority in order to promote further advancements. This study makes a contribution by providing a thorough examination of organizational commitment, transformational leadership, CSR and the internal control system. The study offers a more comprehensive understanding of how organizational reputation is formed by combining these variables into a single model. This study is an improvement from earlier research that usually investigates at these factors separately in restricted combinations.
The Influence Of Budget Participation, Budget Goal Clarity, And Accounting Control On The Performance Of Regional Government Organizations Cahyani, Utami Fajar; Gowon, Muhammad; Erwati , Misni
Jurnal Cakrawala Akuntansi Vol. 15 No. 2 (2023): 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.v15i2.46735

Abstract

The aim of this study was provided empirical evidence of the influence of participation in budgeting, clarity of budget targets, and accounting control on the performance of regional apparatus organizations in Bungo District Offices. This research included in quantitative research. The data used in this study are primary data obtained from respondents through questionnaires. The respondents of this study are the chairmans, secretaries, heads of financial subsections, and financial staff. The sample determined by the purposive sampling method. The data analysis method used is multiple linear regression analysis using SPSS 22.0. Hypothesis testing using the F test and t test. The results of this study indicate that: 1) Participation in Budget Arrangement, Budget Targets Clarity, and Accounting Control affect the Performance of Regional Apparatus Organizations, 2) Participation in Budget Arrangement affects the Performance of Regional Apparatus Organizations, 3) Clarity of Budget Objectives influences the Performance of Regional Apparatus Organizations, 4) Accounting Control influences the Organization Performance of Regional Apparatuses.
Influence Participation Compilation Budget On Managerial Performance With Commitment Organization and Motivation Work As Variables Moderation Hady Octama, Ghaly Naufal; Yudi, Yudi; Wijaya , Rico
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.v16i1.46736

Abstract

This study aims to examine the effect of budget participation on managerial performance, with organizational commitment and work motivation serving as moderating variables. The respondents in this study consist of middle- and lower-level managers in sub-district offices located in Jambi City, particularly those with below-average IKU (Key Performance Indicator) values. A total of 54 questionnaires were distributed, from which 40 valid responses were obtained for data analysis. The study employs multiple linear regression analysis using SPSS version 22.0 to test the hypotheses.The findings reveal that budget participation has a significant positive influence on managerial performance in sub-district offices in Jambi City. Furthermore, work motivation is found to moderate the relationship between budget participation and managerial performance. However, organizational commitment does not significantly moderate this relationship.The study contributes to the literature by highlighting the conditional effects of individual psychological factors—particularly motivation—on the effectiveness of participatory budgeting in improving managerial performance. These insights are especially relevant for public sector institutions striving to enhance organizational efficiency and accountability through inclusive budgeting practices.
The Impact of Liquidity, Profitability, Leverage, and Cash Flow on Financial Distress in Wholesale Sector Companies Listed on The IDX from 2016-2019 Alfia, Lilik; Hizazi, Achmad; Mansur, Fitrini
Jurnal Cakrawala Akuntansi Vol. 16 No. 2 (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.v16i2.46737

Abstract

This research aims to examine the effect of liquidity, profitability, leverage and cash flow on financial distress in large trading sub-sector companies listed on the Indonesia Stock Exchange in 2016-2019. This research was conducted by purposive sampling method. Data collection techniques using secondary data. The financial distress variable is proxied using the Altman Z-Scored formula. Data obtained from large trading subsector companies listed on the Indonesia Stock Exchange (IDX) from 2016-2019 using the Multiple Linear Regression method using SPSS 23. The results of this study indicate that: (1) liquidity has an effect on financial distress (2) profitability has an effect on financial distress, high profitability indicates the company is able to maximize its assets (3) leverage has no effect on financial distress, even though the company has a lot of debt to finance its operations (4) cash flow has no effect on financial distress. This study contributes to the expanding corpus of research on corporate financial distress. The results are consistent with current financial theories that highlight the importance of profitability and liquidity as critical markers of a business's financial health. On the other hand, the lack of discernible impact from cash flow and leverage. These findings support further investigation into qualitative and contextual elements
Credit Performance and BOPO Ratio at Banks in Indonesia Before and During Covid-19 Ibrahim, Azzahra Adira; Eka Putra, Wirmie; Safelia, Nela
Jurnal Cakrawala Akuntansi Vol. 16 No. 2 (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.v16i2.46738

Abstract

The purpose of this study is to look the differences in credit performance and BOPO ratio in Conventional and Islamic banks in Indonesia before and during Covid-19. This comparison is done by using NPL/NPF and BOPO ratio variables. The population in this study were all Conventional and Islamic banks in Indonesia, while 92 samples were selected for conventional banks and 14 samples for Islamic banks using purposive sampling technique with several criteria. The research data is in the form of secondary data sourced from the March 2019 – December 2020 quarterly report which are supported by data from OJK. The research analysis tool using the wilcoxon test. The results of the research that have been carried out show that NPL and BOPO at Conventional Banks show differences between before and during Covid-19, while NPF and BOPO at Islamic Banks before and during Covid-19 remain. According to this study, Indonesian conventional banks saw changes in their credit risk (NPL) and efficiency (BOPO) during COVID-19, but Islamic banks saw little change. This should, in theory, strengthen Islamic banking models' ability to withstand crises. In practice, it implies that Islamic banks should keep concentrating on operational effectiveness while conventional banks require more robust risk management during economic downturns.

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