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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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Analisis Hubungan Penerapan Environmental, Social, and Governance (ESG) Reporting dengan Profitabilitas Perusahaan (Studi Empiris pada Perusahaan Sektor Energi yang terdaftar di BEI Periode 2021-2023) Mulya, Melati; Wahyudi, Ilham; Olimsar, Fredy
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i3.19750

Abstract

Penelitian ini bertujuan untuk menganalisis hubungan antara penerapan Environmental, Social, and Governance (ESG) reporting dengan profitabilitas perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2021–2023. Latar belakang dari penelitian ini didasarkan pada meningkatnya kebutuhan akan transformasi energi global serta tekanan terhadap perusahaan untuk mengadopsi praktik bisnis berkelanjutan yang tercermin dalam pelaporan ESG. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang dianalisis dengan metode regresi data panel. Profitabilitas diukur menggunakan Return on Assets (ROA), sedangkan pelaporan ESG dianalisis secara terpisah melalui tiga aspek utama: lingkungan, sosial, dan tata kelola. Hasil penelitian menunjukkan bahwa secara simultan, penerapan ESG reporting memiliki hubungan positif dan signifikan terhadap profitabilitas. Secara parsial, aspek lingkungan dan tata kelola memiliki pengaruh yang signifikan terhadap profitabilitas, sedangkan aspek sosial tidak menunjukkan pengaruh signifikan. Temuan ini menegaskan bahwa pelaporan keberlanjutan sangat penting untuk meningkatkan kinerja keuangan perusahaan sektor energi di tengah tantangan transisi menuju ekonomi hijau. Penelitian ini membantu dalam pengembangan strategi keberlanjutan perusahaan serta menjadi pedoman bagi pembuat kebijakan dan investor. Kata Kunci: ESG Reporting, Profitabilitas, Sektor Energi, Bursa Efek Indonesia.
Pengaruh Mekanisme Good Corporate Governance Terhadap Financial Distress pada Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023 Zuhairoh, Zulva; Wahyudi, Ilham; Jumaili, Salman
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i3.19772

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh mekanisme good corporate governance terhadap financial distress pada perusahaan sektor consumer cyclicals yang terdaftar di Bursa Efek Indonesia periode 2021–2023. Latar belakang penelitian ini didasari oleh banyaknya perusahaan sektor consumer cyclicals di Indonesia menghadapi risiko financial distress akibat dinamika ekonomi dan persaingan yang ketat. Oleh karena itu, penerapan mekanisme Good Corporate Governance (GCG) menjadi krusial untuk memastikan pengelolaan perusahaan yang sehat dan mencegah potensi financial distress. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang dianalisis dengan metode analisis regresi logistik. Hasil penelitian menunjukkan bahwa secara parsial kepemilikan manajerial berpengaruh signifikan terhadap financial distress. Sedangkan dewan komisaris, dewan direksi, komite audit dan kepemilikan institusional tidak berpengaruh signifikan terhadap financial distress. Temuan ini menegaskan bahwa penerapan GCG merupakan langkah penting dalam menjaga kestabilan keuangan dan keberlangsungan perusahaan. Tata kelola yang baik mencerminkan komitmen terhadap transparansi, akuntabilitas, dan manajemen yang bertanggung jawab. Kata Kunci: Bursa Efek Indonesia, Financial Distress, Mekanisme GCG, Sektor Consumer Cyclicals.
Towards inclusive green growth: a holistic analysis of sustainable development goals in the agritourism sector of Jambi Province Junaidi, Junaidi; Zulgani, Zulgani; Wahyudi, Ilham; Zevaya, Faradina
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 12 No. 2 (2024): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/ppd.v12i2.29273

Abstract

This research aims to measure the extent of inclusive green growth in Jambi Province by considering the components of the Inclusive Green Growth Index that contribute to the potential of agrotourism and sustainable growth. It seeks to identify and analyze tourism potentials that can be leveraged to support inclusive green growth in various districts of Jambi Province. Additionally, the study aims to formulate strategies applicable to tourism villages in Jambi Province to realize agrotourism areas focused on improving the well-being of communities and the environment. This research employs both quantitative and descriptive qualitative methodologies. Data sources include primary and secondary data collected through interviews, observations, literature studies, and documentation. Informants were selected using purposive sampling, covering three regencies in Jambi Province: mountainous areas in Merangin Regency, non-mountainous and non-marine areas in Muaro Jambi Regency, and marine areas in Tanjung Jabung Timur Regency. The results indicate that Jambi Province has not yet achieved green inclusivity, with an Inclusive Green Growth Index value of 3.191. The study identifies several sample areas with green development potential, including Rantau Kermas Village in Merangin Regency, Tangkit Baru Village in Muaro Jambi Regency, and Kuala Simbur Village in Tanjung Jabung Timur Regency. Key findings include the green potential of tourism and plantations, dance arts, micro-hydropower plants (PLTMH), electricity, awards, funding, fishermen, locations, culinary, mangrove forests, customary forests, and marine products. Strategies to realize agrotourism areas based on improving community well-being and the environment include strengthening organizations, enhancing the quality of human resources, developing infrastructure, funding programs, applying customary law sustainability, offering tour packages, forming customary forest management groups, conducting research and development, implementing disaster mitigation measures, promoting tourism, and initiating the adopt-a-tree program.
Analysis of the Fraud Triangle in Detecting Financial Statement Fraud Sipatuhar, Elisabhet; Wahyudi, Ilham; Wijaya, Rico
Jurnal Cakrawala Akuntansi Vol. 16 No. 1 (2024): 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.v16i1.46747

Abstract

This study aims to examine and analyze the influence of financial stability, external pressure, financial targets, nature of industry, and rationalization on financial statement fraud. The research population comprises state-owned enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the period 2014–2018. A purposive sampling technique was applied, resulting in a final sample of 12 companies. Data were analyzed using logistic regression with SPSS software. The empirical findings reveal that financial stability and the nature of the industry have a significant effect on the detection of financial statement fraud. In contrast, external pressure, financial targets, and changes in auditors do not show a significant impact on fraudulent financial reporting. This study contributes to the literature on forensic accounting and fraud detection by highlighting key financial and contextual indicators that can serve as early warning signs for financial misreporting. The results also provide practical implications for auditors, regulators, and corporate governance bodies to strengthen fraud risk assessments in state-owned enterprises.
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.
CORPORATE GOVERNANCE, FIRM CHARACTERISTICS, AND FIRM VALUE: THE MEDIATING ROLE OF TAX AVOIDANCE IN INDONESIAN ENERGY COMPANIES Suryadi; Wahyudi, Ilham; Z, Rico Wijaya
Journal of Business Studies and Management Review Vol. 9 No. 2 (2026): JBSMR, Vol 9 No.2 June 2026
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jbsmr.v9i2.57963

Abstract

This research seeks to enhance understanding of the implications of corporate governance, firm characteristics, and tax avoidance on firm value, especially in the context of Indonesian energy companies. The energy sector holds significant strategic value for Indonesia’s economy; yet, there are gaps in research concerning the nexus of governance, corporate characteristics, tax planning, and firm value. This research focuses on 216 firm-year records from energy companies listed on the Indonesian Stock Exchange from 2021-2024. Analysis is conducted through Partial Least Squares Structural Equation Modelling (PLS-SEM) using the SmartPLS 4 software. Corporate governance is operationalized through the metrics of independent commissioners, board size, managerial ownership, and institutional ownership, and corporate characteristics are firm size, profitability, and leverage. The proxy for tax avoidance is the effective tax rate, while firm value is represented by Tobin’s Q. Findings indicate that corporate governance and firm characteristics both have an impact on tax avoidance. However, corporate governance and tax avoidance were found to exert no significant influence on firm value. Tax avoidance does not mediate the relationship between corporate governance and firm value or between firm characteristics and firm value. The results imply that, in valuing firms, energy sector investors in Indonesia are more concerned with the fundamental financial performance of firms than with the governance structures of firms and the firms' tax-planning 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 Wiralestari Wiralestari, Wiralestari Wiralestari, Wiralestari Wiwik Tiswiyanti Yohannes Sibarani Yudi Yudi Yulia Sapitri Yuliusman - Zai, Neliana Zuhairoh, Zulva Zulgani Zulgani Zulma, Gandy Wahyu Maulana