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All Journal SENTRALISASI Jurnal Infrastruktur Value: Jurnal Manajemen dan Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Journal of Artificial Intelligence and Digital Business Journal Research of Social Science, Economics, and Management Eduvest - Journal of Universal Studies Jurnal Penelitian Pendidikan Indonesia
Slamet Wahyudi
Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Jakarta
Aerospace Engineering Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science Health Professions Neuroscience Social Sciences Transportation Other

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ANALISIS PERHITUNGAN PERKUATAN STRUKTUR BETON BERTULANG DENGAN BAJA PROFIL AKIBAT PENAMBAHAN BEBAN SERVER DENGAN BANTUAN PROGRAM ETABS Slamet Wahyudi; Haryo Koco Buwono
Jurnal Infrastruktur Vol 4 No 1 (2018): Jurnal Infrastruktur
Publisher : Jurnal Infrastruktur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/infrastruktur.v4i1.703

Abstract

Penelitian dilakukan pada sebuah gedung didaerah Jakarta Pusat memerlukan ekspansi ruangan untuk kebutuhan ruang server utama dengan beban 1200 kg/m2. Sehingga perlu adanya analisis untuk meninjau kekuatan strukturnya apakah masih mampu untuk menerima beban tambahan tersebut. Dan perlu dilakukan perhitungan untuk struktur perkuatannya apabila struktur existing tidak mampu menahan beban tambahan. Dengan menggunakan program ETABS dan perhitungan manual yang berdasar pada peraturan SNI dilakukan analisis tersebut. Pada analisis ini dibuat 3 modeling dengan menggunakan program ETABS. Modeling pertama adalah kondisi normal sebagai kontrol. Modeling kedua adalah struktur existing dengan beban tambahan server tanpa struktur perkuatan. Dan Modeling ketiga dengan beban tambahan dan dengan struktur perkuatan baja profil. Dari hasil output dari masing-masing modeling digunakan analisa perbandingan untuk mendapatkan peningkatan luas tulangan perlu dan gaya dalam yang terjadi serta dimensi baja profil untuk struktur perkuatannya. Hasil dari penelitian ini mendapatkan kesimpulan bahwa dengan ditambahkan beban tambahan server pada sebagian area akan menimbulkan peningkatan luas tulangan dan gaya dalam pada struktur lainnya. Dan dihasilkan dimensi baja profil struktur perkuatannya menggunakan HB-400x400x13x21, HB300x300x10x15 dan IWF-200x100x5,5x8.
Does audit fee stickiness and audit quality are reciprocal? Slamet Wahyudi
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 3 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244453

Abstract

This study examines the relationship between audit fee stickiness and audit quality to determine whether they mutually affect each other. Using panel data and fixed-effects as well as common-effects regression methods, the study evaluates how total assets, leverage, audit changes, and the Covid-19 pandemic influence both variables. This methodology was chosen for its ability to control for individual differences and handle panel data, allowing for a more accurate analysis of the relationship between audit fee rigidity and audit quality. The main findings show that total assets and audit changes have a significant positive effect on audit fee stickiness, while the Covid-19 pandemic does not significantly affect audit fee stickiness. Additionally, total assets and leverage have a significant positive impact on audit quality, whereas audit changes do not influence audit quality and the Covid-19 pandemic actually improves audit quality. Although audit fee stickiness contributes to the enhancement of audit quality, audit quality does not have a significant effect on audit fee stickiness, indicating that there is no reciprocal relationship between the two. The study suggests the need for adjustments in the audit fee setting mechanism to ensure that audit quality is maintained optimally without being influenced by fee rigidity.
Pengaruh Kompetensi Auditor, Ancaman Independensi dan Etika Profesi Terhadap Audit Judgment: Perspektif Dari Kantor Akuntan Publik di Jakarta Selatan Muhammad Rizqi Deandra; Slamet Wahyudi
Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i7.50784

Abstract

This study aims to examine the effect of auditor competence, independence threats, and professional ethics on audit judgment. This research is classified as quantitative research. The data collection method used is primary data through a field survey. The technique employed involves distributing questionnaires to 106 external auditor respondents working at Public Accounting Firms in the South Jakarta area. The sampling method used is non-probability sampling with a purposive sampling technique. The data analysis in this study was processed using SPSS version 25. The results of this study show that, partially, auditor competence has a significant effect and positive effect on audit judgment, independence threats have a negative and significant effect on audit judgment, and professional ethics have a positive and significant effect on audit judgment.
The Role of Anti-Fraud Policies in Moderating the Influence of the Fraud Hexagon on Financial Statement Fraud at Islamic Commercial Banks in Indonesia Septi Hasna Rizki; Slamet Wahyudi; Luqman Hakim
Journal Research of Social Science, Economics, and Management Vol. 5 No. 3 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i3.1101

Abstract

Based on SFAC (Statement of Financial Accounting Concepts) No. 8, the purpose of financial reporting is to provide relevant financial information to external users to support their decision-making. This study aims to examine the influence of pressure, capability, collusion, opportunity, rationalization, and ego on financial statement fraud at Islamic Commercial Banks in Indonesia by considering the role of anti-fraud policies as a moderating variable. This study employs a quantitative approach using panel data from eight Islamic Commercial Banks over the period 2018–2024, analyzed using fixed-effects regression. The results indicate that anti-fraud policies are unable to moderate the influence of pressure and capability on financial statement fraud. However, anti-fraud policies effectively moderate the influence of collusion, opportunity, rationalization, and ego, thereby reducing or weakening financial statement fraud. These findings reinforce the validity of fraud theory in the context of Islamic Commercial Banks and emphasize the importance of implementing effective anti-fraud policies to mitigate behavioral and systemic fraud risks. The practical implications of this study highlight the need to strengthen internal oversight and organizational ethical culture as part of a sustainable fraud prevention strategy in the Islamic commercial banking sector.
Pengaruh GCG, Pengendalian Internal, Whistleblowing terhadap Pencegahan Fraud dengan Moderasi Komite Audit Muhammad Saddam Fahrezi; Slamet Wahyudi
Value : Jurnal Manajemen dan Akuntansi Vol. 21 No. 2 (2026): Mei - Agustus 2026
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v21i2.8634

Abstract

Financial statement fraud continues to pose a danger to the viability and integrity of businesses, underscoring the necessity of strong control systems to stop fraud. With the audit committee acting as a moderating variable, this study attempts to examine how the whistleblower system, internal control, and good corporate governance (GCG) affect the prevention of financial statement fraud. This study used a quantitative methodology using primary data gathered from 100 PT Pegadaian (Persero) employees via questionnaires. Convenience sampling was the method employed. Partial Least Squares–Structural Equation Modeling (PLS-SEM) using SmartPLS 4.0 was used to evaluate the data. The findings show that both effective company governance and the whistleblower system have a positive and significant impact on preventing financial statement fraud. On the other hand, the audit committee and internal control have little impact. The audit committee does not moderate the link between the whistleblower system and GCG on financial statement fraud prevention, according to the moderating study. It does, however, considerably lessen the unfavorable link between financial statement fraud prevention and internal control. This study adds to the body of knowledge on fraud prevention by showing that formal oversight mechanisms through audit committees are not as important in preventing financial statement fraud as the efficacy of whistleblowing systems and the application of sound corporate governance.
Pengaruh profesionalisme independensi Skeptisme Auditor Terhadap Pendeteksian Fraud dengan Peran Whistleblowing System sebagai Variabel Moderasi FARID AQNI YUSRIZAL; SLAMET WAHYUDI
JURNAL AKUNTANSI DAN KEUANGAN Vol 15 No 1 (2026): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/gxevwr84

Abstract

Pendeteksian kecurangan (fraud) merupakan tanggung jawab krusial bagi auditor guna menjaga integritas laporan keuangan. Penelitian ini bertujuan untuk menguji secara empiris pengaruh profesionalisme, independensi, dan skeptisisme profesional terhadap pendeteksian fraud, serta mengevaluasi apakah Whistleblowing System (WBS) dapat memperkuat hubungan tersebut. Fenomena fraud di Indonesia yang dinamis, seperti yang dilaporkan oleh BPK dengan potensi kerugian negara mencapai triliunan rupiah, melatarbelakangi pentingnya studi ini. Penelitian menggunakan metode kuantitatif dengan menyebarkan kuesioner kepada 70 auditor di Kantor Akuntan Publik (KAP) Jakarta Selatan. Analisis data menggunakan Structural Equation Modeling-Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa profesionalisme, independensi, dan skeptisisme berpengaruh positif signifikan terhadap pendeteksian fraud. Whistleblowing System terbukti memoderasi dan memperkuat pengaruh independensi terhadap pendeteksian fraud, namun tidak berperan sebagai moderator fungsional bagi profesionalisme dan skeptisisme. Hasil ini memberikan implikasi bagi KAP untuk meningkatkan independensi melalui dukungan sistem pelaporan yang aman.
Pengaruh Etika Profesi, Locus of Control, dan Risiko Audit terhadap Kualitas Audit pada Kantor Akuntan Publik di DKI Jakarta Setiawan Surya Rahmat; Slamet Wahyudi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.12899

Abstract

Kualitas audit merupakan pilar utama dalam menjaga kepercayaan publik terhadap kredibilitas sebuah laporan keuangan. Oleh karena itu, auditor senantiasa dituntut untuk mempertahankan kualitas dan profesionalisme pekerjaannya. Penelitian ini bertujuan untuk menguji dan menganalisis secara empiris pengaruh etika profesi, locus of control, dan risiko audit terhadap kualitas audit pada auditor yang bekerja di Kantor Akuntan Publik (KAP) wilayah DKI Jakarta. Penelitian ini menggunakan pendekatan kuantitatif analitik. Data primer dikumpulkan melalui instrumen kuesioner berskala Likert empat poin yang dibagikan kepada para responden. Dari total 100 kuesioner yang disebarkan, sebanyak 79 kuesioner (response rate 79%) terisi dengan lengkap dan dianalisis lebih lanjut menggunakan pendekatan Partial Least Squares (PLS) dengan bantuan perangkat lunak SmartPLS 4. Hasil evaluasi model pengukuran (outer model) menunjukkan bahwa seluruh indikator penelitian valid dan reliabel. Uji model struktural menghasilkan nilai R-Square (R²) sebesar 0,826, yang mengindikasikan bahwa ketiga variabel independen tersebut secara simultan mampu menjelaskan 82,6 persen variasi kualitas audit. Hasil pengujian hipotesis membuktikan bahwa etika profesi berpengaruh positif dan signifikan terhadap kualitas audit (koefisien 0,425; statistik t 6,743). Locus of control juga memberikan pengaruh positif dan signifikan (koefisien 0,420; statistik t 7,139). Risiko audit terbukti berpengaruh positif dan signifikan, sekaligus menjadi prediktor dengan pengaruh paling kuat (koefisien 0,612; statistik t 13,128). Seluruh variabel memiliki nilai p-value di bawah 0,001.
PENGARUH KOMPETENSI AUDITOR, KEPATUHAN TERHADAP KODE ETIK, DAN SISTEM PENGENDALIAN MUTU TERHADAP EFEKTIVITAS PENDETEKSIAN KECURANGAN OLEH AUDITOR DI KANTOR AKUNTAN PUBLIK WILAYAH JAKARTA SELATAN Riduan Syah; Slamet Wahyudi
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2025): MARET : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i1.1374

Abstract

This study aims to examine the influence of Auditor Competence, the Code of Ethics for Public Accountants, and the Quality Control System on Fraud Detection by Auditors. This research falls under the category of quantitative research. The data collection method used is primary data through the distribution of questionnaires. The technique applied involves distributing questionnaires to 135 external auditors working at Public Accounting Firms located in South Jakarta. The sampling technique used is judgment sampling. The research data were analyzed using SPSS version 25. The results of the study indicate that, partially, Auditor Competence has a positive and significant effect on Fraud Detection by Auditors, the Code of Ethics for Public Accountants has a positive and significant effect on Fraud Detection by Auditors, and the Quality Control System also has a positive and significant effect on Fraud Detection by Auditors
Voluntary Disclosure Programs, Tax Morale, and Tax Penalties: Their Influence on Individual Taxpayer Compliance in the Context Tax Regulations Harmonization Law Zahra Arifiana; Slamet Wahyudi
SENTRALISASI Vol. 14 No. 2 (2025): May
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i2.4474

Abstract

This study aims to ascertain how individual taxpayer compliance is affected by tax morality, tax penalties, and voluntary disclosure programs.  At the Kantor Pelayanan Pajak (KPP) Pratama Jakarta Kebayoran Baru Dua, the study was conducted using primary data from surveys.  Later, the data was examined using multiple linear regression analysis.  The study's conclusions imply that tax fines, tax ethics, and voluntary disclosure initiatives have a major influence on individual taxpayer compliance. In theory, this study advances knowledge that voluntary disclosure initiatives may eventually raise taxpayer awareness and compliance.  The internal component of tax morale, which is impacted by societal norms, government trust, and the fairness of the tax system, can be strengthened by the deterrent effect of tax sanctions as an external factor. In practice, this means that while voluntary disclosure programs can boost compliance in the short term, their long-term efficacy hinges on raising taxpayer tax morale through tax education and the imposition of severe but appropriate tax penalties to avoid stifling morale.
Digital Transformation and ESG Disclosure: Antecedents of Audit Quality on Financial Reporting Quality in Manufacturing Companies Slamet Wahyudi; Arief Fitrijanto; Djusmalinar Djusmalinar
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 5 (2026): JIAKES Edisi Oktober 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i5.5614

Abstract

Financial reporting quality remains a critical concern as companies face increasing demands for transparency, digital transformation, and sustainability accountability. In manufacturing companies, differences in digital technology adoption, ESG disclosure, and audit quality may contribute to variations in financial reporting quality. This study analyzes the effect of digital transformation and ESG disclosure on financial reporting quality, with audit quality as a mediating variable in manufacturing companies listed on the Indonesia Stock Exchange for 2023–2025. The study used a quantitative approach with panel data from 72 manufacturing companies over three years, resulting in 216 observations. Data were analyzed using EViews through panel data regression model selection, hypothesis testing, and the Sobel mediation test. The results indicate that digital transformation and ESG disclosure positively and significantly affect audit quality. Digital transformation, ESG disclosure, and audit quality also positively and significantly affect financial reporting quality. Audit quality partially mediates the relationship between digital transformation and financial reporting quality and mediates the relationship between ESG disclosure and financial reporting quality. These findings highlight the importance of strengthening digitalization, ESG transparency, and audit quality to enhance credible and high-quality financial reporting.
Co-Authors Arief Fitrijanto Djusmalinar Djusmalinar FARID AQNI YUSRIZAL Haryo Koco Buwono Luqman Hakim Muhammad Rizqi Deandra Muhammad Saddam Fahrezi Riduan Syah Septi Hasna Rizki Setiawan Surya Rahmat Zahra Arifiana