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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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THE EFFECT OF TAX AVOIDANCE AND PROFITABILITY ON FIRM VALUE IN THE BASIC MATERIAL SECTOR DURING THE 2020-2024 PERIOD Sri Wahyuni; Wiralestari Wiralestari; Ilham Wahyudi; Enggar Diah Puspa Arum
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 3 No. 3 (2026): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jmie.v3i3.3787

Abstract

Within the Indonesia Stock Exchange (IDX), the impact of tax avoidance along with profitability toward firm value amongst basic material businesses throughout the 2020–2024 duration is investigated by this paper. Understanding how firm value is perceived by the market based on fiscal strategies alongside operational effectiveness represents the primary focus. Annual reports provided the secondary information utilised for this quantitative method of investigation. Seventy-five distinct data points were gathered across five years after fifteen firms were chosen via a purposive sampling technique. SPSS tools were applied to carry out multiple linear regression, classical assumption checks, plus descriptive statistical processing. It is revealed that tax avoidance, represented via the Effective Tax Rate (ETR), individually impacts firm value (Tobin’s Q) notably, yielding a significance figure of 0.027. Moreover, profitability (Return on Assets) similarly displays a substantial influence, possessing a 0.035 significance level. Concurrently, firm value is meaningfully altered by both factors according to the F-test outcomes (sig. 0.008). Ten per cent of firm value fluctuations are clarified by this framework per the Adjusted R Square, whereas external variables account for the other ninety per cent. Such conclusions verify that market price assessments for basic material organisations are influenced by signals like profitability and fiscal management for those investing in this area.
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 IMPLEMENTING GREEN ACCOUNTING AND CSR DISCLOSURES ON THE QUALITY OF FINANCIAL REPORTING WITH INSTITUTIONAL OWNERSHIP AS A MODERATION VARIABLE: (Study of Energy Sector Companies Listed on the Indonesian Stock Exchange for the 2019-2021 Period) Anissa Wulan Dupa; Ahmad Hizazi; Ilham Wahyudi
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 1 (2023): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i1.893

Abstract

The purpose of this study was to investigate the effects of incorporating green accounting and corporate social responsibility (CSR) disclosure on the quality of financial reporting, with a focus on the energy sector companies listed on the Indonesia Stock Exchange from 2019 to 2021. The researchers collected secondary data from the official website of the Indonesia Stock Exchange (www.idx.co.id) or the company websites using purposive sampling. To analyze the data, the researchers employed panel data regression analysis and moderating regression analysis. The results of the study showed that both green accounting and CSR disclosure had a significant impact on the quality of financial reporting. This suggests that companies that incorporate green accounting practices and disclose their CSR activities tend to have higher-quality financial reports. Furthermore, the study found that institutional ownership played a moderating role in the relationship between CSR disclosure and the quality of financial reporting. Specifically, companies with higher levels of institutional ownership showed a stronger relationship between CSR disclosure and financial reporting quality. This implies that institutional investors, who often have a long-term perspective and a focus on sustainability, may place more importance on CSR disclosure when evaluating the quality of financial reports. However, the study did not find any significant impact of institutional ownership on the relationship between green accounting and the quality of financial reporting. This suggests that institutional ownership does not play a significant role in strengthening the relationship between green accounting practices and financial reporting quality.
THE EFFECT OF USING E-COMMERCE, DIGITAL PAYMENT AND THE QUALITY OF ACCOUNTING INFORMATION SYSTEMS ON ENTREPRENEURIAL INTEREST: (Study on Students of Accounting Department, Faculty of Economics and Business, Jambi University) Yulia Sapitri; Ilham Wahyudi; Yudi Yudi
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 3 (2024): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i3.1280

Abstract

The integration of e-commerce, digital payments, and Accounting Information Systems significantly enhances entrepreneurial interest among students. These technologies provide accessible and efficient tools for starting and managing businesses, fostering a greater inclination towards entrepreneurship. This study aims to analyze the influence of e-commerce, digital payment, and the quality of Accounting Information Systems (AIS) on the entrepreneurial interest of accounting students from the 2020 cohort at the University of Jambi. A saturated sampling technique was employed, resulting in a sample size of 171 active accounting students. Data collection was conducted through an online questionnaire consisting of several relevant questions. The results of the study indicate that e-commerce, digital payment, and the quality of AIS significantly affect students' entrepreneurial interest. These findings suggest that a good understanding and skills in using digital technology and information systems can encourage students' interest in entrepreneurship. Likewise, improving students' proficiency in online business, digital transactions, and computerized accounting can substantially boost their enthusiasm for entrepreneurship. Such skill development may result in more students starting their own businesses, potentially stimulating economic expansion and helping to lower joblessness among recent graduates.
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.
THE INFLUENCE OF HUMAN RESOURCE COMPETENCE AND THE USE OF INFORMATION TECHNOLOGY ON THE QUALITY OF VILLAGE GOVERNMENT FINANCIAL REPORTING WITH AN INTERNAL CONTROL SYSTEM AS A MODERATION VARIABLE : (A Study in Tungkal Ilir District, Bram Itam District, Betara District, West Tanjung Jabung Regency) Andi Juhanesa Putra; Ilham Wahyudi; Rico Wijaya Z.
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 2 (2024): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i2.963

Abstract

This research aims to determine and test the influence of human resource competence and the use of information technology on the quality of village financial reports with an internal control system as moderation. The research population is village officials who are responsible for managing village funds in Tungkal Iir, Bram Itam and Betara Districts, West Tanjung Jabung Regency with a sample of 4 people from 22 villages. The research method is a quantitative method with Smart-PLS analysis. The research results concluded: (1) human resource competency has an influence on the quality of village financial reports in Tungkal Ilir, Bram Itam and Betara Districts, Tanjung Jabung Regency; (2) The use of information technology has an influence on the quality of village financial reports in Tungkal Ilir, Bram Itam and Betara Districts, West Tanjung Jabung Regency; (3) the internal control system is not able to moderate the competence of human resources on the quality of village financial reports in Tungkal Ilir, Bram Itam and Betara Districts, West Tanjung Jabung Regency and (4) the internal control system is not able to moderate the use of information technology on the quality of sub-district village financial reports.
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
PENGARUH AUDIT TENURE, AUDITOR REPUTATION, DAN UKURAN KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (Studi Empiris pada Perusahaan Sektor Property, Real Estate, and Building Construction yang Terdaftar di Bursa Efek Indonesia Periode 2022–2024) Yohannes Sibarani; Ilham Wahyudi; Misni Erwati
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.v9i2.2912

Abstract

This study aims to analyze the effect of audit tenure, auditor reputation, and audit committee size on the timeliness of financial reporting in property, real estate, and building construction companies listed on the Indonesia Stock Exchange for the 2022–2024 period. This study employed quantitative methods with secondary data obtained from the companies' annual financial reports. The sampling technique used purposive sampling with a sample size of 15 companies over three years of observation, resulting in 234 observations. The data analysis method used was logistic regression with the assistance of IBM SPSS Statistics 26. The results showed that audit tenure, auditor reputation, and audit committee size simultaneously had no effect on the timeliness of financial reporting. Partially, each variable did not affect the timeliness of financial reporting.
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