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All Journal JDM Jurnal Manajemen Terapan dan Keuangan JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal ASET (Akuntansi Riset) Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi Kompetif Journal of Economics and Business Letters Jurnal Pengabdian Masyarakat Bestari (JPMB) Balance : Jurnal Akuntansi dan Manajemen CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Journal of Innovation in Management, Accounting and Business Journal of Business Studies and Management Review Jambi Accounting Review (JAR) Innovative: Journal Of Social Science Research Journal of Economics, Entrepreneurship, Management Business and Accounting Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Blantika : Multidisciplinary Journal Journal of Management and Innovation Entrepreneurship (JMIE) Jurnal Pengabdian Masyarakat dan Penelitian Terapan AKRUAL : Jurnal Akuntansi dan Keuangan` Green Economics: International Journal of Islamic and Economic Education Jurnal Cakrawala Akuntansi 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 Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA BADAN PENGLOLAAN KEUANGAN DAN PENDAPATAN DAERAH (BPKPD) PROVINSI JAMBI): Rizki, Muhammad Fiqih Julian; Wahyudi, Ilham; Olimsar, Fredy
Jurnal Manajemen Terapan dan Keuangan Vol. 13 No. 05 (2024): Jurnal Manajemen Terapan dan Keuangan (Edisi Khusus)
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v13i05.36484

Abstract

Penelitian ini menganalisis pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan Pemerintah Daerah menggunakan metode kuantitatif. Data primer dikumpulkan melalui kuesioner berskala interval dari 82 responden di Badan Pengelolaan Keuangan dan Pendapatan Daerah Provinsi Jambi yang terlibat dalam proses keuangan. Analisis data dilakukan dengan regresi linier berganda menggunakan program IBM Statical Package for Social Sciences versi 25. Hasil penelitian menunjukkan bahwa Sistem Informasi Akuntansi tidak berpengaruh signifikan terhadap Kualitas Laporan Keuangan, sementara Sistem Pengendalian Internal memiliki pengaruh signifikan. Secara simultan, Sistem Informasi Akuntansi dan Sistem Pengendalian Internal bersama-sama berpengaruh signifikan terhadap Kualitas Laporan Keuangan. Penelitian ini memberikan wawasan penting mengenai faktor-faktor yang mempengaruhi kualitas laporan keuangan pemerintah daerah dan dapat menjadi acuan untuk meningkatkan kualitas pelaporan keuangan di sektor publik.
Analisis Kinerja Keuangan Pada Rumah Sakit Islam Arafah Jambi (Studi Empiris Pada Rumah Sakit Islam Arafah Jambi Periode 2018-2022) sukarda, sukarda; Wahyudi, Ilham; Wijaya Z, Rico
Jurnal Akuntansi & Keuangan Unja Vol 9 No 1 (2024): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v9i1.41368

Abstract

The purpose of this research is to analyze and evaluate the implementation of the existing financial performance analysis at the Arafah Islamic Hospital, Jambi. The research method used by researchers is a qualitative descriptive method in which the method is carried out by collecting data related to financial statements such as: balance sheets, income statements and equity. The research also conducted interviews, observations, and documentation with the directors and hospital management as well as conducting analysis. The results of the research conducted by the researcher can then be concluded that: The Financial Performance Analysis at Arafah Islamic Hospital Jambi is good, because of the 8 indicators that the researchers did there were 6 that were good or 85% good enough including Current Ratio, Debt Collection Period, Turnover Fixed Assets, Return on Fixed Assets (ROA), Return on Equity (ROE), and Inventory Turnover Ratio. However, the ratio of subsidy claims and cash equivalents is not good or 15%.
THE EFFECT OF GOOD CORPORATE GOVERNANCE, AUDIT COMMITTEE COMPOSITION, AND WHISTLEBLOWING SYSTEM ON FRAUD DISCLOSURE Agerta, Maya Tiara; Wahyudi, Ilham; Olimsar, Fredy
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 2 (2024): October 2024
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 TRANSFER PRICING, SALES GROWTH DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (STUDI KASUS PADA PERUSAHAAN SEKTOR ENERGY YANG TERDAFTAR DI BEI PERIODE 2019-2022) Firdaus, Ahmad Amri; Wahyudi, Ilham; Herawaty, Netty
Jurnal Dinamika Manajemen Vol. 13 No. 2 (2025): Jurnal Dinamika Manajemen
Publisher : Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jdm.v13i2.43451

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh Transfer Pricing, Sales Growth dan Leverage terhadap penghindaran pajak pada perusahaan sektor energy yang terdaftar di BEI Periode 2019-2022. Penelitian ini merupakan penelitian kuantitatif. Jenis data yang digunakan adalah data sekunder yang bersumber dari Bursa Efek Indonesia (BEI) atau situs resmi masing-masing perusahaan. Populasi dalam penelitian ini berjumlah 85 perusahaan. Metode pengumpulan data yang digunakan yaitu purposive sampling dan didapat data sebanyak 17 perusahaan. Adapun metode analisis yang digunakan yaitu statistik deskriptif, uji asumsi klasik, regresi linear berganda dan uji hipotesis. Hasil dari penelitian ini adalah transfer pricing memiliki pengaruh yang signifikan terhadap penghindaran pajak. Sedangkan, sales growth dan leverage tidak memiliki pengaruh signifikan terhadap penghindaran pajak. Secara bersama-sama transfer pricing, sales growth dan leverage berpengaruh secara simultan terhadap penghindaran pajak.
Analisis Rasio Keuangan Untuk Memprediksi Kondisi Financial Distress (Studi Empiris Pada Perusahaan Property dan Real Estate yang Terdaftar Di BEI Tahun 2018-2020) Zulma, Gandy Wahyu Maulana; Wahyudi, Ilham; Sutyowati, Sutyowati
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 17 No. 1 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v17i1.7090

Abstract

This study aims to compare which financial distress analysis model is the best and provide evidence of whether financial ratios have an effect on predicting financial distress conditions in companies. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange from 2018 to 2020. The sampling method used is purposive sampling. The sample used in this study was 35 companies with an observation period of 3 years with sampling criteria. The type of data used is secondary data. The analytical method used in this research is logistic regression analysis with statistical techniques and descriptive analysis. The results of this study indicate that (1) Return On Equity (ROE) has a significant effect in predicting financial distress conditions; (2) Current Ratio (CR), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Current Liabilities to Total Asset Ratio (CLAR), and Return On Assets (ROA) have no significant effect in predicting financial distress. ; (3) Grover Method is the most significant method to be used in predicting financial distress conditions in property and real estate companies listed on the Indonesia Stock Exchange in 2018-2020.
Faktor-Faktor yang Mempengaruhi Minat Pemanfaatan Computer-Assisted Audit Techniques (CAATs) oleh Auditor: Pendekatan UTAUT Septari, Al-Iqrom; Hizazi, Ahmad; Wahyudi, Ilham; Yuliusman, Yuliusman
Jurnal Akuntansi & Keuangan Unja Vol 10 No 02 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i02.47293

Abstract

The adoption of CAATs in Indonesia (especially in the southern part of Sumatra) is still relatively low, despite the efforts of auditing professional bodies to encourage the application of modern audit technologies among audit firms to deal with the rapid growth in information technology usage among business organizations. This study uses the Unified Theory of Acceptance and Use of Technology (UTAUT) to explore of CAATs' usage and try to find answers to what factors may affect their adoption and acceptance. Using 86 valid responses from external auditors, the paper found that CAATs adoption is influenced by performance expectancy, effort expectancy, facilitating conditions, and self-efficacy. The findings suggest that policymakers should encourage external auditors to use CAATs by educating them about the advantages of doing so, improving their skills through increased CAATs training programs, creating incentive systems that encourage auditors to use CAATs, increasing investments in the management and technical infrastructure that supports CAATs, and using both intrinsic and extrinsic motivation.
Pengaruh Tax Planning, Profitability dan Ukuran Perusahaan terhadap Earnings Management pada Perusahaan Manufaktur Sektor Barang Konsumen Primer yang Terdaftar di BEI periode 2021-2023 Zai, Neliana; Wahyudi, Ilham; Gowon, Muhammad
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 2 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i2.1659

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh tax planning, profitability, dan ukuran perusahaan terhadap earnings management pada perusahaan manufaktur sektor barang konsumen primer yang terdaftar di Bursa Efek Indonesia periode 2021-2023. Variabel tax planning diukur dengan Effective Tax Rate (ETR), variabel profitability diukur dengan Return on Asset (ROA), variabel ukuran perusahaan diukur dengan logaritma natural dari total aset (Ln.Total Aset), dan variabel earnings management diukur dengan Discretionary Aaccruals (DA). Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan selama periode 2021-2023. Sampel dalam penelitian ini sebanyak 255 data, dengan teknik pengambilan sampel menggunakan metode purposive sampling.  Analisis data dilakukan dengan bantuan software SPSS versi 27 menggunakan metode regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial profitability berpengaruh positif dan signifikan terhadap earnings management. Sedangkan, tax planning dan ukuran perusahaan tidak berpengaruh signifikan terhadap earnings management. Secara simultan tax planning, profitability, dan ukuran perusahaan berpengaruh singnifikan terhadap earnings management. Penelitian ini memberikan kontribusi dalam membantu pihak manajemen memehami faktor-faktor internal yang dapat mendorong praktik earnings management
PENGARUH TRANSFER PRICING, SALES GROWTH DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK Firdaus, Ahmad Amri; Wahyudi, Ilham; Herawaty, Netty
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 7 No 1 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to determine and analyze the effect of Transfer Pricing, Sales Growth and Leverage on tax avoidance in energy sector companies listed on the IDX for the 2019-2022 period. This research is quantitative research. The type of data used is secondary data sourced from the Indonesia Stock Exchange (IDX) or the official website of each company. The population in this study amounted to 85 companies. The data collection method used was purposive sampling and obtained data for 17 companies. The analysis methods used are descriptive statistics, classical assumption tests, multiple linear regression and hypothesis testing. The result of this study is transfer pricing has a significant influence on tax avoidance. Meanwhile, sales growth and leverage have no significant effect on tax avoidance. Together transfer pricing, sales growth and leverage simultaneously affect tax avoidance.
Pengaruh Mekanisme Tata Kelola Perusahaan Terhadap Penghindaran Pajak: Studi Pada Perusahaan Sektor Consumer Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Sianturi, Dame; Wahyudi, Ilham; Hernando, Riski
Jurnal Akuntansi & Keuangan Unja Vol 10 No 03 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i03.47410

Abstract

The purpose of this study is to detemine the effect of good corporate governance mechanisms on tax avoidance in consumer cyclicals sector companies listed on the indonesia stock exchange (IDX) in 2021-2023. This study is quantitative and employs a documentation methode. The study population comprised 164 companies. The sample selection methode used purposive sampling, resulting in 49 companies, with a total sample size of 147 meeting the criteria. The data used were secondary data  from company annual reports, and documentation was used as the data collection methode. The data analysis techniques used were descriptive statistics and multiple linear regression analysis using SPSS version 27 software. The results of this study revealed that the variables of managerial ownership, institutional ownership, independent board of commissioners, and audit committee, have a significant effect on detecting tax avoidance, and managerial ownership, institutional ownership, independent board of commissioners, and audit committee have simultaneous effect
Governance Improvement of Cooperative: The Case of KUD Selikur Makmur Jambi Arum, Enggar Diah Puspa; Wahyudi, Ilham; Wijaya, Rico; Wiralestari, Wiralestari; Brilliant, Aulia Beatrice
Jurnal Pengabdian Masyarakat Bestari Vol. 3 No. 11 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmb.v3i11.11893

Abstract

The failure of organizations to implement governance effectively allows for various problems, including fraud, that have the potential to bring the organization to destruction. One case of ineffective cooperative governance occurred at KUD Selikur Makmur located in South Bahar District, Muaro Jambi Regency, Jambi Province. The purpose of this community service is to assist KUD Selikur Makmur in improving its governance and financial management. The Plan Do Check Act (PDCA) method, which is divided into three stages-preparation, implementation, and evaluation-was used to carry out the activities. This community service activity resulted in a governance model for KUD Selikur Makmur and improved the knowledge and skills of financial staff in carrying out their activities.
Co-Authors Achmad Fahmi Dj Achmad Hizazi Afrizal Afrizal Afrizal Afrizal Afrizal Afrizal Afrizal Agerta, Maya Tiara Agus Solikhin Ahmad Hizazi Akun Fadly Al Haitamy, Eri Bestary Amri Amir Andi Juhanesa Putra Anissa Wulan Dupa Annisa Dewi P Aprindah Jenny D Aulia Beatrice Brilliant Azza Kasni Debby Santy S Deki Andriadi Dewi Sutra Dian Rafiah Dini Hariyati Adam Dwi Arum R Dwiana Suharti IH Eka Julianti Efris Saputri Enggar Diah Puspa Arum Enggar DP Arum Erik Pernando Erja Humairah Lydia Erzia Yetri Faradina Zevaya Firdaus, Ahmad Amri Fredy Olimsar Gowon, Muhammad Haryadi Hazmi Arimiko S Heriyani Hizazi, Ahmad Johannes Johannes Junaidi Junaidi Lidya Febriani M Indra Gunawan Marizha Dwi R Maya Tiara Agerta Misni Erwati Misti Mardiana Muhammad Ridwan Muhammad Ridwan Mukhzarudfa, Mukhzarudfa Mulya, Melati Nela Safelia Netty Herawaty Nurapni Jami P Nurfitriani , Nurfitriani Oki Permata Putri, Novica Rahayu Rahayu Rani Nur Az-zahra Osman Ratih Kusumastuti Rico Wijaya Rico Wijaya Z Riski Hernando Rita Friyani Riyan Ardika Rizki Ghina Izdihar Rizki, Muhammad Fiqih Julian Salman Jumaili Salwa, Amirah Septari, Al-Iqrom Shelsa Moertiriany Putri Sianturi, Dame Sipatuhar, Elisabhet Siska Siska Siswahyudianto Sri Rahayu Sri Rahayu Sri Rahayu Sri Wahyuni Sri Widiyati sukarda, sukarda Suryadi Susfayetti Sutyowati, Sutyowati Tari Apriani ulfamawaddah ulfamawaddah Untung Murdiyanto Wiralestari Wiralestari Wiralestari Wiralestari, Wiralestari Wiwik Tiswiyanti Yohannes Sibarani Yudi Yudi Yulia Sapitri Yuliusman - Zai, Neliana Zuhairoh, Zulva Zulgani Zulgani Zulma, Gandy Wahyu Maulana