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Iskandar Sam
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Universitas Jambi, Pinang Masak Campus Department of Accounting, Faculty of Economics and Business, Universitas Jambi Jalan Raya Jambi – Muara Bulian KM 15 Fax: (0741) 583317 E-mail: jurnalcakrawala@unja.ac.id
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INDONESIA
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 56 Documents
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BEYOND COMPLIANCE: DETERMINANTS OF ACCRUAL ACCOUNTING SUCCESS IN JAMBI GOVERNMENT Naufal, Muhammad Dzakwan; Afrizal, Afrizal; Ridwan, Muhammad
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.v18i2.50018

Abstract

Despite achieving consecutive unqualified opinions, Jambi Province's persistent asset discrepancies and expenditure recording errors reveal that formal regulatory mandates in Indonesia have failed to guarantee substantive compliance in accrual-based government accounting. This study examines the key determinants of accrual-based government accounting standards implementation within the Jambi Provincial Government, focusing on human resources, infrastructure, and information technology. A survey was conducted involving 100 employees directly engaged in financial administration, reporting, budgeting, internal control, and information system management across regional government organizations. Data were collected between 22 September and 10 October 2025 to capture post-audit conditions and were analysed using multiple linear regression with SPSS 26. The findings indicate that human resources, infrastructure, and information technology simultaneously have a significant effect on accrual-based standards implementation. Partially, human resources and information technology exert significant positive influences, while infrastructure does not show a meaningful contribution. This study contributes to the literature by integrating empirical findings with institutional theory and resource-based theory, demonstrating that technological readiness and human resource quality serve as primary drivers of public sector accounting reform effectiveness beyond the mere availability of physical facilities.
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.
DRIVERS OF VILLAGE FINANCIAL SYSTEM EFFECTIVENESS: ASSESSING HR COMPETENCIES, EDUCATION, AND SOCIALIZATION IN KUMPEH ULU Wijaya, Renal; Arum, Enggar Diah Puspa; Tiswiyanti, Wiwik
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.v18i2.58360

Abstract

This study examines the influence of human resource competence, education, and socialization on the effectiveness of the Village Financial System (SISKEUDES) in Kumpeh Ulu District, Muaro Jambi Regency. SISKEUDES is designed to enhance transparency, accountability, and efficiency in village financial management; however, its successful implementation depends on official capacity. Primary data were collected through structured questionnaires. The final data analized is 96 observasions from 8 villages. Data were analyzed using SPSS software through descriptive statistics, data quality testing (validity and reliability), classical assumption tests (normality, multicollinearity, and heteroscedasticity), and multiple linear regression analysis. The results show that human resource competence, education, and socialization each have a positive and significant influence on SISKEUDES implementation, both individually and simultaneously. This study advances public financial management literature by establishing a unified model that explains how internal competencies and external support jointly drive digital system effectiveness at the localized district level. Practically, the findings provide local policy-makers with empirical evidence to transition from generic capacity-building to targeted, high-impact training programs for village personnel.
BUDGETARY PARTICIPATION, INFORMATION ASYMMETRY, AND BUDGET IN LOCAL GOVERNMENT: EVIDENCE FROM TEBO REGENCY Sanjaya, Pebi; Mansur, Fitrini; Erwati, Misni
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.v18i2.58362

Abstract

This study examines the effects of budget participation and information asymmetry on budget slack at the Tebo Regency Manpower and Transmigration Office. Budget slack occurs when employees intentionally underestimate revenue or overestimate expenditures, reducing the efficiency and accountability of public financial management. A quantitative approach with an associative research design was employed. The study involved all 30 employees responsible for budget preparation, using a saturated sampling (census) technique. Data were collected through structured questionnaires and analyzed using Partial Least Squares (PLS). The findings indicate that budget participation has a positive and significant effect on budget slack, suggesting that greater employee involvement in budgeting may increase the likelihood of creating slack. Information asymmetry also has a positive and significant effect, indicating that unequal access to information between subordinates and supervisors encourages budget slack. Furthermore, budget participation and information asymmetry jointly have a significant influence on budget slack. These results highlight the importance of improving transparency, communication, and internal control to minimize budget slack and enhance accountability and effectiveness in public sector financial management.
COMPANY AND AUDITOR CHARACTERISTICS AS DETERMINANTS OF AUDIT REPORT LAG: EVIDENCE FROM CONSUMER CYCLICALS COMPANIES ON THE INDONESIA STOCK EXCHANGE 2021-2024 Wirgentia, Sarah Nafisa; Safitri, Rika Henda; Yusrianti, Hasni
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.v18i2.58963

Abstract

Timely disclosure of audited financial statements is essential for investor confidence and market efficiency. However, delays in publishing audited financial statements remain prevalent, resulting in audit report lag. The consumer cyclicals sector recorded the highest number of companies experiencing such delays among sectors during 2021-2024. This study aims to examine the effect of company and auditor characteristics on audit report lag in consumer cyclicals companies listed on the Indonesia Stock Exchange during 2021-2024. This quantitative study uses secondary data obtained from annual reports and audited financial statements. The sample comprises 90 companies selected using purposive sampling, resulting in 360 observations. Data were analysed using panel data regression with EViews 12, with the Fixed Effect Model (FEM) identified as the most appropriate model. The results indicate that financial condition has a positive and significant effect on audit report lag, whereas audit tenure has a negative and significant effect. The other variables do not have significant effects on audit report lag. These findings contribute to the literature by highlighting financial condition and audit tenure as key determinants of audit report lag and provide practical implications for companies and auditors in improving audit completion timeliness.

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