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All Journal Nazharat: Jurnal Kebudayaan Pedagogik : Jurnal Ilmiah Pendidikan dan Pembelajaran Fakultas Tarbiyah Unversitas Muhammadiyah Aceh JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Amalee: Indonesian Journal of Community Research & Engagement JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Indonesian Journal of Business Analytics (IJBA) Kohesi: Jurnal Sains dan Teknologi Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) JOURNAL OF COMMUNITY SERVICE AND APPLICATION SCIENCE (JCSAS) Jurnal Ekonomi, Akuntansi dan Perpajakan International Journal of Economics, Business and Innovation Research Green Economics: International Journal of Islamic and Economic Education Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Ilham Wahyudi
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Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Library & Information Science Public Health Social Sciences Other

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Ecoprint Steaming Technique for Interactive and Eco-Friendly Learning Among Primary Teachers at SD Gugus Dham Lubuk Cut Mawar Helmanda; Meutia Zahara; Nazariah; Siti Salsabila; Ilham Wahyudi; Ori Resmida
Amalee: Indonesian Journal of Community Research and Engagement Vol. 6 No. 2 (2025): Amalee: Indonesian Journal of Community Research and Engagement
Publisher : LP2M INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/amalee.v6i2.7819

Abstract

This community engagement project addresses the limited use of interactive, environmentally friendly teaching methods in primary education, particularly among teachers at SD Gugus Dham Lubuk, Aceh Besar. The study aimed to introduce and train teachers using the ecoprint steaming technique as an innovative learning approach that integrates environmental sustainability with hands-on art-based activities. The program followed a structured process of socialization, training, classroom application, and mentoring, involving 30 teachers in demonstrations and practice using natural materials such as leaves and flowers. Before the training, 85% of teachers had never been exposed to ecoprint and still relied on lecture-based methods that limited creativity and engagement. Post-training results indicated increased teacher participation, creativity in lesson planning, and readiness to apply ecoprint in classrooms. Teachers successfully integrated the method into science and art lessons, enhancing student engagement while fostering environmental awareness. Beyond these immediate outcomes, sustainability measures were established through digital modules, a class “ecoprint corner”, and continuous mentoring with local stakeholders. These efforts ensure long-term adoption of interactive, eco-friendly teaching practices. Furthermore, the initiative demonstrated the potential for sustainable creative economy activities, as teachers and students produced marketable products showcased in a school exhibition, linking education with environmental stewardship and local economic empowerment.
The Effect of Apparatus Competence and the Effectiveness of the Regional Government Information System on the Quality of Financial Statements: A Case Study of the Jambi Provincial Government: Studi Kasus pada Pemerintah Provinsi Jambi Naomi Sayuna. M; Ilham Wahyudi; Rita Friyani
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2487

Abstract

The quantitative descriptive approach utilized in this research is derived from firsthand information collected fromfinancial authorities who are in charge of creating government financial reports via questionnaires. With the aid of SPSS software the information was examined employing multiple linear regression, t-test, and F-test. The outcomes demonstrate that: (1) The quality of financial reports is positively impacted by civil servant competency, yet this effect is not statistically significant because the statistical importance level is 0.080, which exceeds 0.05; (2) With a statistical importance level of 0.000, which falls below0.05, the efficacy of SIPD results in a favorable and statistically significant impact on financial reporting standards; and (3) Additionally, they had a affirmative and considerable combined impact on the Jambi Provincial Government's fiscalreporting standards when examined simultaneously, with an F-statistic of 51.580 and a statistical importance level of 0.000. These findings suggest that a key factor in raising financial reporting standards is the efficacy of information systems. However, increasing public servant capability is still essential to making the most of SIPD.
The Effect of Green Accounting, Intellectual Capital, Managerial Ownership, and Corporate Social Responsibility on Financial Performance: Evidence from Energy Sector Companies Listed on the Indonesia Stock Exchange (2021–2024) Yehezkiel Nataleo M; Ilham Wahyudi; Rahayu
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2621

Abstract

Studi ini menyelidiki pengaruh Akuntansi Hijau, Modal Intelektual, Kepemilikan Manajerial, dan Tanggung Jawab Sosial Perusahaan (CSR) terhadap kinerja keuangan perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2021–2024. Pendekatan kuantitatif digunakan dengan menggunakan data sekunder yang diambil dari laporan tahunan dan laporan keberlanjutan. Dari populasi 87 perusahaan energi, pengambilan sampel bertujuan menghasilkan 21 perusahaan, menghasilkan 84 observasi perusahaan-tahun. Regresi linier berganda dilakukan dengan menggunakan SPSS 26, didukung oleh uji asumsi klasik. Temuan menunjukkan bahwa Akuntansi Hijau, Modal Intelektual, Kepemilikan Manajerial, dan pengungkapan CSR secara bersama-sama memberikan efek positif yang signifikan terhadap Pengembalian Aset (ROA). Secara parsial, masing-masing variabel independen juga menunjukkan hubungan yang positif dan signifikan secara statistik dengan ROA. Hasil ini menunjukkan bahwa praktik akuntansi lingkungan, efisiensi sumber daya tak berwujud, keselarasan kepemilikan internal, dan pengungkapan tanggung jawab sosial secara kolektif memperkuat profitabilitas dalam industri energi Indonesia.
PENGARUH MODAL INTELEKTUAL, KINERJA KEUANGAN DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN (Studi Kasus Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Periode 2020-2024) Maula Hayati Saptarini; Ilham Wahyudi; Rahayu
Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Vol. 3 No. 1 (2025): November
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jimea.v3i1.6092

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Modal Intelektual, Kinerja Keuangan  dan Struktur Kepemilikan  terhadap nilai perusahaan. Dalam penelitian ini, menggunakan tiga variabel independen, yaitu modal intelektual, kinerja keuangan, dan struktur kepemilikan. Sampel penelitian ini terdiri dari perusahaan perbankan yang terdaftar di Bursa Efek Indonesia dari tahun 2020-2024. Pemilihan sampel dilakukan melalui metode purposive sampling, sehingga diperoleh 46 perusahaan yang memenuhi kriteria. Teknik pengumpulan data yang digunakan adalah metode dokumentasi dengan pendekatan kuantitatif. Pengujian hipotesis menggunakan analisis regresi data panel. Hasil penelitian menunjukkan bahwa modal intelektual berpengaruh negatif terhadap nilai perusahaan, kinerja keuangan berpengaruh positif terhadap nilai perusahaan dan struktur kepemilikan tidak berpengaruh terhadap nilai perusahaan.
Pengaruh Profitabilitas, Arus Kas Operasi, dan Ukuran Perusahaan terhadap Financial Distress Sektor Consumer Cyclicals di BEI pada Saat dan Setelah Pandemi COVID-19 Sylvhia Rachanie; Ilham Wahyudi; Rico Wijaya Z
Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Vol. 3 No. 1 (2025): November
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jimea.v3i1.6084

Abstract

Studi ini bermaksud untuk melihat pengaruh profitabilitas, arus kas operasi, dan ukuran perusahaan terhadap financial distress pada perusahaan di sektor consumer cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) pada saat dan setelah COVID-19, serta membandingkan tingkat financial distress pada kedua periode tersebut. Populasi penelitian mencakup seluruh perusahaan sektor consumer cyclicals yang terdaftar di BEI pada tahun 2020-2024, dengan pemilihan sampel menggunakan teknik purposive sampling yang menghasilkan 67 perusahaan sebagai objek penelitian. Analisis data dilakukan menggunakan pendekatan Structural Equation Modeling berbasis Partial Least Square (SEM PLS) dengan bantuan software WarpPls 8.0, sedangkan pengukuran financial distress menggunakan model Zmijewski. Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh signifikan terhadap financial distress pada saat COVID-19, namun tidak berpengaruh setelah COVID-19. Arus kas operasi berpengaruh signifikan terhadap financial distress baik saat maupun setelah COVID-19, sedangkan ukuran perusahaan hanya berpengaruh signifikan pada saat COVID-19. Selain itu, ditemukan adanya perbedaan tingkat financial distress antara periode saat dan setelah COVID-19, di mana kondisi keuangan perusahaan menunjukkan perbaikan setelah COVID-19. 
Peningkatan Pemasaran Produk UMKM Dapur Makli melalui Digitalisasi dengan Pendekatan Penta Helix di Kelurahan Sukadana M. Zahran Asyrof Pasha; Verinazul Septriansyah; Muhammad Fawwaz Arrayyan; Aldo Saputra; Aulia Frieza Septiana; Della Shintia; Diana; Edward Junior Saputra; Ilham Wahyudi; M Danil Erdiansyah; Miftahurrizqah Khairunnisa; Olivia; Rati; Surya Pratama Adita
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 4 No 2 (2026): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/jpmabe.v4i2.11804

Abstract

Kegiatan pengabdian kepada masyarakat ini dilaksanakan pada UMKM Dapur Makli yang berlokasi di Jalan Guru-Guru 2 RT 04 Lingkungan 1, Kelurahan Sukadana. Usaha kuliner rumahan milik Ibu Yuliana ini sebelumnya masih mengandalkan penjualan langsung dan promosi dari mulut ke mulut sehingga jangkauan pemasaran terbatas. Tujuan utama kegiatan ini adalah meningkatkan pemasaran produk UMKM melalui digitalisasi dengan pendekatan Penta Helix yang melibatkan unsur pemerintah, akademisi, pelaku usaha, komunitas, dan media. Metode kegiatan meliputi identifikasi permasalahan, perencanaan program, pelatihan dan pendampingan pemasaran digital, implementasi penggunaan media sosial, serta evaluasi hasil kegiatan. Subjek kegiatan adalah pelaku UMKM dengan teknik pengumpulan data berupa observasi, wawancara, dan dokumentasi, sedangkan analisis data dilakukan secara deskriptif kualitatif. Hasil kegiatan menunjukkan bahwa digitalisasi melalui pemanfaatan WhatsApp dan Facebook mampu meningkatkan akses informasi terkait menu, harga, dan lokasi usaha, serta memperluas jangkauan konsumen di luar lingkungan sekitar. Selain itu, terjadi peningkatan jumlah pesanan secara bertahap dan peningkatan pemahaman pelaku usaha terhadap pemasaran digital. Kesimpulannya, penerapan pendekatan Penta Helix dalam digitalisasi UMKM Dapur Makli memberikan kontribusi positif dan efektif dalam meningkatkan pemasaran produk secara berkelanjutan.
Transfer Pricing, Thin Capitalization, and Intangible Assets' Impact on Tax Avoidance: Evidence from Indonesian Manufacturing Firms (2022-2024) Disya Yuke Farhana; Enggar Diah Puspa Arum; Ilham Wahyudi; Wiralestari Wiralestari
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 2 (2026): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i2.2225

Abstract

This study examines the effect of transfer pricing, thin capitalization, and intangible assets on tax avoidance among manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2022-2024. Using a purposive sampling method, 90 firms were selected, yielding 262 firm-year observations after removing 8 outliers from an initial pool of 270. Tax avoidance is proxied by the Cash Effective Tax Rate (CETR); transfer pricing by the Related Party Transaction ratio (RPT); thin capitalization by the Debt-to-Equity Ratio (DER); and intangible assets by the ratio of intangible assets to total assets. The results indicate that transfer pricing has a significant negative effect on tax avoidance, thin capitalization has a significant negative effect on tax avoidance, and intangible assets do not significantly affect tax avoidance. The model is jointly significant (F = 25.422; p < .001) with an Adjusted R² of 21.92%, indicating that 21.92% of the variation in tax avoidance is explained by the three independent variables. These findings carry important implications for tax authorities seeking to strengthen oversight of related-party transactions and the capital structures of multinational enterprises.
The Impact of Sustainability Commitments on Corporate Fiscal Policies: An Empirical Analysis of Indonesian Consumer Cyclical Entities Nola Safira; Wiralestari Wiralestari; Ilham Wahyudi; Enggar Diah Puspa Arum
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 2 (2026): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i2.2243

Abstract

This research investigates how Environmental, Social, and Governance (ESG) practices influence the tax liabilities of consumer cyclical companies in Indonesia between 2020 and 2024. By employing the Effective Tax Rate (ETR) as a proxy for tax burden, the study analyzes 160 data points from 32 purposively selected firms. Utilizing a Fixed Effect Model for panel data regression, the empirical results indicate that superior ESG performance significantly correlates with a higher ETR. This suggests that corporations with higher sustainability transparency tend to exhibit better tax compliance and avoid aggressive tax avoidance schemes. Grounded in stakeholder and legitimacy theories, these findings underscore that ethical ESG adoption strengthens public accountability and enhances the integrity of corporate governance within the Indonesian capital market.
Co-Authors Adriani Adnani Afrizal Aldo Saputra Amri Amir Ananda Yuliska Rahma Anne Putri Annisa Dewi P Aries Tanno Arinal, Veri Arribatullah, Arribatullah Aulia Frieza Septiana Cut Mawar Helmanda Debby Santy S Della Shintia Diana Disya Yuke Farhana Edward Junior Saputra Ellya Roza Enggar Diah Puspa Arum Erzia Yetri Fitriyasni Fitriyasni Gowon, Muhammad Haryadi Ima Tri Wardani Imam Alfariqi Kuliman Laravia Nendri M Danil Erdiansyah M. Rohyan Zidan M. Zahran Asyrof Pasha M.Rafli Fadillah Mairinal Avis Maula Hayati Saptarini Meutia Zahara Miftahurrizqah Khairunnisa Moh. Rizal Syafiie Muhammad Fawwaz Arrayyan Muhammad Yani Naomi Sayuna. M Nazariah Nazariah Nazariah Nola Safira Olivia Ori Resmida Putri Hermayani Rahayu Rati Rico Wijaya Z Rita Friyani Rizki Ghina Izdihar Rustam -, Rustam Sari Wulandari Silvia anjani Nst Siti Salsabila Surya Pratama Adita Sylvhia Rachanie Verinazul Septriansyah Wika Lutfiah Sakinah Wiralestari Wiralestari Yehezkiel Nataleo M