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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal ASET (Akuntansi Riset) Jurnal Akuntansi Kompetif Journal of Economics and Business Letters Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jambi Accounting Review (JAR) Journal of Economics, Entrepreneurship, Management Business and Accounting Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Pengabdian Masyarakat dan Penelitian Terapan Green Economics: International Journal of Islamic and Economic Education Fundamental and Applied Management Journal Journal of Economic Education and Entrepreneurship Studies Harmoni Economics: International Journal of Economics and Accounting
Ilham Wahyudi
Accounting Department, Faculty Of Economics And Business, Universitas Jambi, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Implementasi Metode Hidroponik dalam Kemandirian Pangan dan Pertumbuhan Ekonomi (Studi Indonesia - Malaysia) Rico Wijaya; Ilham Wahyudi; Enggar Diah Puspa Arum; Wiralestari; Aulia Beatrice Brilliant
Jurnal Pengabdian Masyarakat dan Penelitian Terapan Vol. 4 No. 1 (2026): Jurnal Pengabdian Masyarakat dan Penelitian Terapan (Januari - Maret 2026)
Publisher : Greenation Publisher & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jpmpt.v4i1.1918

Abstract

Wilayah Terengganu di Malaysia terletak di Pantai Timur Semenanjung Malaysia. Daerah pesisir ini sulit untuk bercocok tanam dengan metode penanaman tradisional, tidak hanya karena kondisi lingkungan yang keras tetapi juga karena kualitas tanah yang kurang subur untuk menanam tanaman seperti sayuran. Kondisi geografis Kuala Terengganu yang demikian membuat sebagian besar penduduknya berprofesi sebagai nelayan. Wilayah Kuala Terengganu juga mengedepankan sektor pariwisata sebagai penggerak perekonomian negara. Sehingga sedikit penduduk Kuala Terengganu yang mengerti tentang cara bercocok tanam. Hal ini tentu membuat kebutuhan akan sayuran dan bahan pangan lainnya yang bersumber dari bercocok tanam sulit terpenuhi. Oleh karena itu, budidaya tanaman berbasis Hidroponik sangat dibutuhkan untuk meningkatkan pengetahuan dan keterampilan warga dalam mengatasi kesulitan bercocok tanam di daerah pesisir, sehingga akan berdampak pada ketersediaan sumber daya pangan khususnya sayuran dan mampu menciptakan lapangan kerja baru. Untuk mencapai hal tersebut perlu dilakukan penyuluhan dan pendampingan mengenai metode penanaman berbasis hidroponik, manajemen usaha dan pemasaran sayuran yang dibudidayakan pada saat sudah berjalan dan tentunya perlu dukungan dari Pemerintah Daerah agar dapat memperluas pengembangan metode Hidroponik yang berdampak pada peningkatan perekonomian masyarakat di sekitar Kuala Terengganu.
Implementasi Akuntansi Masjid Berbasis Komputer dalam Meningkatkan Kualitas Laporan Keuangan Masjid Rico Wijaya; Ilham Wahyudi; Agus Solikhin; Aulia Beatrice Brilliant; Heriyani
Jurnal Pengabdian Masyarakat dan Penelitian Terapan Vol. 4 No. 1 (2026): Jurnal Pengabdian Masyarakat dan Penelitian Terapan (Januari - Maret 2026)
Publisher : Greenation Publisher & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jpmpt.v4i1.1919

Abstract

Pengabdian masyarakat ini bertujuan untuk mengimplementasikan akuntansi masjid berbasis aplikasi "Akoontan" menggunakan Excel di Desa Bukit Jaya. Kegiatan ini didasari oleh kebutuhan akan pengelolaan keuangan masjid yang lebih transparan, akuntabel, dan terstruktur. Selama ini, pengurus masjid sering kali menghadapi kesulitan dalam mencatat dan melaporkan keuangan secara sistematis, yang dapat mengakibatkan kurangnya kepercayaan masyarakat terhadap pengelolaan dana masjid. Program ini dirancang untuk memberikan pelatihan dan pendampingan kepada pengurus masjid, agar mereka mampu menggunakan aplikasi "Akoontan" untuk mencatat transaksi keuangan, menyusun laporan keuangan, serta mengelola dana secara lebih efektif. Metode yang digunakan meliputi survey, brainstorming, pemaparan materi, praktek aplikasi akoontan dan evaluasi kegiatan. Hasil dari kegiatan ini menunjukkan peningkatan pemahaman dan keterampilan pengurus masjid dalam menggunakan aplikasi akuntansi berbasis Excel, yang berdampak positif pada kualitas laporan keuangan yang dihasilkan. Penelitian ini menyimpulkan bahwa penggunaan aplikasi "Akoontan" berbasis Excel merupakan solusi yang praktis dan efektif untuk memperbaiki pengelolaan keuangan masjid di Desa Bukit Jaya. Keberhasilan program ini dapat dijadikan model untuk pengabdian serupa di wilayah lain dengan kondisi yang sejenis.
Exploring The Mediating Role of Complaint Resolution in The Relationship Between Excellent Service, Competitive Advantage, and Customer Loyalty Untung Murdiyanto; Johannes; Ilham Wahyudi
Fundamental and Applied Management Journal Vol. 4 No. 2 (2026): June
Publisher : Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/famj.v4i2.888

Abstract

This study investigates the determinants of customer loyalty in the port service industry by examining the direct and indirect effects of Excellent Service and Competitive Advantage on Customer Loyalty, with Complaint Resolution as a mediating variable. Anchored in Utility Theory, Customer Loyalty Theory, and Competitive Advantage Theory, the research adopts a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze survey data collected from clients of PT Pelabuhan Indonesia (Persero) Regional 2. The findings reveal that both Excellent Service and Competitive Advantage significantly influence customer loyalty. However, Competitive Advantage alone does not suffice to build long-term loyalty unless supported by effective complaint resolution mechanisms. The mediating role of Complaint Resolution is found to be statistically significant, underscoring the importance of responsive and fair grievance handling systems in enhancing customer retention. These results suggest that in a competitive service environment such as port operations, fostering loyalty requires not only continuous service innovation and operational efficiency but also a strategic commitment to customer-oriented problem solving. The study contributes to the growing body of literature on service loyalty in the maritime logistics sector and offers practical implications for service improvement and relationship management in port service enterprises.
The Influence of Window Dressing and Leverage on Investment Decisions in Consumer Non-Cyclical Companies Listed on the Indonesia Stock Exchange Riyan Ardika; Ilham Wahyudi; Muhammad Ridwan
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 3 (2025): August: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i3.281

Abstract

Consumer non-cyclical companies represent a stable sector that provides essential goods and services, often attracting investors seeking long-term, low-volatility opportunities. This study investigates how financial strategies—specifically window dressing and leverage—influence investment decisions in 68 consumer non-cyclical companies listed on the Indonesia Stock Exchange for the period 2019–2023. Investment decisions are measured using two key valuation indicators: Price to Book Value (PBV) and Price to Earnings Ratio (PER). Window dressing is quantified through changes in quarterly cash holdings, while leverage is proxied by the Debt to Equity Ratio (DER). Employing a quantitative descriptive method, this research uses purposive sampling and multiple linear regression analysis, preceded by classical assumption tests. The findings reveal that both window dressing and leverage have a significant positive effect on PBV, indicating that these factors play a role in shaping market perceptions of firm value. Conversely, neither variable has a significant influence on PER, suggesting that investors in this sector rely more on consistent fundamentals than on short-term financial appearances or capital structure when evaluating profitability. These results support signaling theory, emphasizing that while financial signals can influence market behavior, their effectiveness depends on the credibility of the signal and the investor’s focus. This study provides practical implications for managers aiming to enhance firm value and for investors seeking to interpret financial signals more accurately.
THE EFFECT OF PROFITABILITY AND LEVERAGE ON TAX AVOIDANCE IN THE HEALTHCARE SECTOR FOR THE PERIOD OF 2020-2024 Sri Widiyati; Wiralestari; Ilham Wahyudi; Enggar Diah Puspa Arum
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 3 No. 3 (2026): Maret
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v3i3.3770

Abstract

The purpose of this study is to examine how profitability and leverage affect tax evasion in healthcare firms that are listed on the Indonesia Stock Exchange between 2020 and 2024. Due to its potential to result in large losses in state income, tax avoidance has emerged as a critical concern, and businesses must effectively manage their capital structures and earnings. This study exerts a purposive sampling methodology in conjunction with a descriptive quantitative method, yielding 55 observational samples from 11 firms. Tax avoidance is measured by the Effective Tax Rate (ETR), profitability by Return on Assets (ROA), and leverage by the Debt to Equity Ratio (DER). SPSS version 23 was utilized to analyze the data using multiple linear regression. Profitability has a negative and substantial impact on tax evasion, according to the partial test findings (t-test) with a significance value of 0.003. This suggests that businesses with greater profit levels are more likely to comply with their tax duties to avoid fines. Leverage, on the other hand, has no discernible impact on tax evasion (sig. 0.556), suggesting that the healthcare industry uses debt more for operational funding than for tax-cutting measures. Both factors significantly influence tax evasion at the same time with an F-value of 5.599 (sig. 0.006) and a coefficient of determination of 17.7%. Regulators and investors can better understand business tax behavior in the healthcare industry thanks to this study.
APIP Capability and Local Financial Supervision in Corruption Prevention: An Islamic Economic Perspective in Jambi Rahayu Rahayu; Sri Rahayu; Enggar DP Arum; Ilham Wahyudi
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i4.1332

Abstract

Purpose – This study aims to analyse the effect of Good Corporate Governance (GCG), Local Financial Management (LFM), and APIP Capability on Corruption Prevention in local governments of Jambi Province. Design/methodology/approach – The research employed a quantitative approach with a causalcomparative design. The population consisted of 12 local governments in Jambi Province, all included as research samples through a total sampling technique. Data were collected from secondary sources, including MCP KPK, SAKIP, SPBE, and APIP capability reports issued by BPKP for the period 2020– 2022. Statistical analysis was performed using multiple linear regression with SPSS 25. The measurement model was tested for validity and reliability, with all indicators showing loading factors > 0.70, AVE > 0.50, and CR > 0.70, indicating acceptable construct validity and reliability. Finding/Results – The results show that the model is significant overall (F-test p = 0.018) with an explanatory power of R² = 0.521, meaning 52.1% of corruption prevention is explained by GCG, LFM, and APIP capability. However, partial testing indicates that only APIP capability significantly influences corruption prevention (β = 11.027; p = 0.011), while GCG (β = 0.042; p = 0.895) and LFM (β = 0.183; p = 0.372) are not significant. Originality/Value – This study contributes to the literature by emphasizing the dominant role of internal government supervision (APIP) in preventing corruption at the regional level, where previous studies focused primarily on external anti-corruption institutions. The integration of agency theory and institutional theory highlights why internal monitoring mechanisms are more effective than normative governance frameworks in reducing corruption risks
The effect of tax planning, deferred tax expense, and earnings management on tax avoidance with corporate governance as a moderating variable Rani Nur Az-zahra Osman; Wiralestari Wiralestari; Ilham Wahyudi; Enggar Diah Puspa Arum
Journal of Economics and Business Letters Vol. 6 No. 2 (2026): April 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v6i2.1746

Abstract

This study examines the effects of tax planning, deferred tax expenses, and earnings management on tax avoidance, with corporate governance as a moderating variable. The research sample comprises 52 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period, yielding 260 firm-year observation. Data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) through SmartPLS 4. The findings reveal that tax planning, deferred tax expenses, and earnings management each have a significant positive effect on tax avoidance. Corporate governance effectively moderates (weakens) the relationship between tax planning and tax avoidance and between earnings management and tax avoidance. However, corporate governance does not significantly moderate the effect of deferred tax expenses on tax avoidance. These findings offer theoretical contributions to agency and tax compliance theories in the Indonesian context and provide practical implications for tax authorities, regulators, and corporate management in designing more effective oversight mechanisms to mitigate aggressive tax avoidance practices.
ANALYSIS OF THE INFLUENCE OF BEHAVIORAL ACCOUNTING ON VILLAGE FINANCIAL SYSTEMS IN KERINCI REGENCY Deki Andriadi; Afrizal; Ilham Wahyudi
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 4 (2023): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i4.807

Abstract

In the current era of globalization, village financial reporting is needed by users of financial reports, both central and local governments. The village financial system is part of village financial reporting. This study delves into the intricate relationship between behavioral accounting and village financial systems within Kerinci Regency. By examining how behavioral accounting practices impact these systems, this research sheds light on the dynamics that govern financial management in local communities. Drawing on a comprehensive analysis of data collected from various villages, this study reveals noteworthy insights into the effects of behavioral accounting practices on financial decision-making processes. Through an empirical investigation, it becomes evident that behavioral accounting practices can significantly influence the financial behavior of village administrations. The study uncovers that certain behavioral biases and cognitive patterns among administrators can impact financial reporting accuracy and budget allocation strategies. Furthermore, the research underscores the significance of effective training and awareness programs to mitigate potential negative effects of behavioral biases in financial decision-making. This study underscores the vital role of behavioral accounting in shaping the financial landscape of village systems. By recognizing and addressing the behavioral factors that influence financial decisions, village administrations can enhance the effectiveness and transparency of their financial management practices. These findings provide valuable insights for policymakers, administrators, and stakeholders seeking to improve the financial sustainability and accountability of village systems in Kerinci Regency and similar contexts.
THE EFFECT OF GOOD CORPORATE GOVERNANCE, AUDIT COMMITTEE COMPOSITION, AND WHISTLEBLOWING SYSTEM ON FRAUD DISCLOSURE Maya Tiara Agerta; Ilham Wahyudi; Fredy Olimsar
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 2 (2024): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i2.2242

Abstract

This study aims to investigate how fraud disclosure is influenced by good corporate governance, the audit committees' composition, and the whistleblowing system in financial sector companies. The rationale behind the selection of financial sector corporations is the high disclosure rate of fraud cases in this industry, which includes businesses that play a significant role in the economy and govern the financial sector in society. The Indonesia Stock Exchange's official website provides the secondary data for this quantitative analysis, which employs a purposive sampling strategy. With the aid of Statistical Product Service Solution (SPSS) version 29, ordinal logistic regression tests were used to analyze the data. The findings show that while whistleblowing systems have a favorable effect on fraud disclosure, sound corporate governance and the makeup of audit committees have no effect on it.
PENGARUH LEVERAGE, SALES GROWTH, DAN ARUS KAS OPERASI TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia pada Tahun 2022-2024) Erik Pernando; Enggar Diah Puspa Arum; Ilham Wahyudi
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2795

Abstract

This study aims to analyze the effect of leverage, sales growth, and operating cash flow on financial distress in consumer cyclicals companies listed on the Indonesia Stock Exchange for the 2022–2024 period. This study uses a quantitative approach with secondary data obtained from the company's financial statements and analyzed using multiple linear regression through the classical assumption test and simultaneous (F-test) and partial (t-test) hypothesis testing. The results show that leverage, sales growth, and operating cash flow simultaneously influence financial distress. Partially, leverage has a significant positive effect, sales growth has a significant positive effect, while operating cash flow has a significant negative effect. These findings indicate that a company's funding structure and ability to generate operating cash flow are important factors in determining a company's financial condition. Therefore, companies need to manage debt and cash flow effectively to minimize the risk of financial distress. Keywords: Leverage, Sales Growth, Operating Cash Flow, and Financial Distress
Co-Authors Achmad Fahmi Dj Achmad Hizazi Afrizal Afrizal Agus Solikhin Akun Fadly Aprindah Jenny D Aulia Beatrice Brilliant Deki Andriadi Dewi Sutra Dian Rafiah Dini Hariyati Adam Dwi Arum R Dwiana Suharti IH Enggar Diah Puspa Arum Enggar Diah Puspa Arum Enggar DP Arum Eri Bestary Al Haitamy Erik Pernando Erja Humairah Lydia Fredy Olimsar Gowon, Muhammad Hazmi Arimiko S Heriyani Johannes Johannes Junaidi Junaidi Lidya Febriani M Indra Gunawan Marizha Dwi R Maya Tiara Agerta Misti Mardiana Muhammad Ridwan Mukhzarudfa, Mukhzarudfa Nela Safelia Nurapni Jami P Nurfitriani , Nurfitriani Oki Permata Rahayu Rahayu Rani Nur Az-zahra Osman Ratih Kusumastuti Rico Wijaya Rico Wijaya Z Rita Friyani Riyan Ardika Rizki Ghina Izdihar Siska Siska Sri Rahayu Sri Rahayu Sri Widiyati Susfayetti ulfamawaddah ulfamawaddah Untung Murdiyanto Wiralestari Wiralestari Wiralestari, Wiralestari Wiwik Tiswiyanti Yuliusman -