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All Journal JDM Jurnal Manajemen Terapan dan Keuangan Mimbar PGSD Undiksha Pattingalloang : Jurnal Pemikiran Pendidikan dan Penelitian Kesejarahan Jurnal Online Mahasiswa (JOM) Bidang Ilmu Hukum Indonesian Journal of Urology Pedagogik : Jurnal Ilmiah Pendidikan dan Pembelajaran Fakultas Tarbiyah Unversitas Muhammadiyah Aceh JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) EL-IDARE: JURNAL MANAJEMEN PENDIDIKAN ISLAM Jurnal Ilmiah Universitas Batanghari Jambi Jurnal ASET (Akuntansi Riset) Penelitian Pendidikan Geografi JURNAL PENDIDIKAN TAMBUSAI Jurnal Basicedu Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Klorofil: Jurnal Penelitian Ilmu-Ilmu Pertanian Santhet: (Jurnal Sejarah, Pendidikan Dan Humaniora) ILKOMNIKA: Journal of Computer Science and Applied Informatics Edunesia : jurnal Ilmiah Pendidikan Indonesian Values and Character Education Journal Jurnal Ilmu Manajemen Terapan (JIMT) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Jurnal Applied Science in Civil Engineering Humantech : Jurnal Ilmiah Multidisiplin Indonesia Tsaqila Jurnal Pendidikan dan Teknologi Abiwara : Jurnal Vokasi Administrasi Bisnis Tadbiruna: Jurnal Manajemen Pendidikan Islam Jurnal Pengabdian Masyarakat Bestari (JPMB) 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 Jurnal Basicedu Governors Jurnal Menata Jurnal Pemberdayaan Masyarakat Jambi Accounting Review (JAR) Jurnal Pengabdian Pada Masyarakat Innovative: Journal Of Social Science Research Nanggroe: Journal Of Scholarly Service Moderasi : Journal of Islamic Studies Jurnal RAK (Riset Akuntansi Keuangan) Nanggroe: Journal of Scholarly Service Jurnal Indonesia : Manajemen Informatika dan Komunikasi Riau Jurnal Teknik Informatika AKRUAL : Jurnal Akuntansi dan Keuangan` Geoid - Journal of Geodesy and Geomatics
Ilham Wahyudi
Department of Urology, Faculty of Medicine/Indonesia University, Cipto Mangunkusumo Hospital, Jakarta.
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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.
Strategi Pemimpin Dalam Pengelolaan Perubahan Organisasi Wahyudi, Ilham; Sindo, Pablo; Hasri, Salfen; Sohiron, Sohiron
El-Idare Vol 11 No 1 (2025): El-Idare
Publisher : Program Studi Manajemen Pendidikan Islam Fak. Ilmu Tarbiyah dan Keguruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/elidare.v11i1.26105

Abstract

This article aims to identify and analyze effective leadership strategies in change management. This study uses a literature review method with a qualitative approach, aimed at gaining an in-depth understanding of the phenomenon of change within organizations. The researcher analyzes various relevant sources of literature, including books, journals, and articles related to leadership theories and change management. The main findings indicate that effective and transparent communication, trust and commitment building, capacity training and development, as well as monitoring and evaluation are key strategies in managing change. Clear and open communication helps reduce uncertainty, while building trust and commitment enhances collaboration and team performance. Additionally, appropriate training and change process evaluation ensure that organizational members are prepared to adapt, and the changes made have a positive impact. This study concludes that resilient and adaptive leaders, by implementing these strategies, can lead effective change within organizations.
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
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 9 No 1 (2024): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
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.
The Influence of Training, Work Motivation, and Leadership Style Toward the Performance of State Civil Apparatus at The Marine Transportation Education and Training Center Wahyudi, Ilham; Mulyadi, Mohammad
Abiwara : Jurnal Vokasi Administrasi Bisnis Vol. 6 No. 2: Maret 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/abiwara.v6i2.4639

Abstract

When it comes to work results in terms of quality, punctuality, work initiative, and communication, the ASN performance phenomena at the Marine Transportation Education and Training Center is subpar. The study is to partially and simultaneously examine the impact of leadership style, work motivation, and training on the performance of State Civil Apparatus at the Marine Transportation Education and Training Center. This study employs an explanatory methodology and a quantitative research design. Just 47 ASN completed the google form out of the 52 ASN that were part of the ASN study at the Marine Transportation Education and Training Center. In order to make all populations into samples, the sampling technique used saturated samples. Several linear regression analysis approaches were employed in the data analysis process. The study's conclusions.
Pena Melawan Peluru Kontribusi Surat Kabar Kedaulatan Rakyat dalam Perjuangan Kemerdekaan pada Revolusi Fisik Yogyakarta (1947-1950) wahyudi, ilham; arif saefudin
Santhet: (Jurnal Sejarah, Pendidikan Dan Humaniora) Vol 8 No 2 (2024): SANTHET: (JURNAL SEJARAH, PENDIDIKAN DAN HUMANIORA) 
Publisher : Proram studi pendidikan Sejarah Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/santhet.v8i2.4522

Abstract

This research discusses the strategic role of Kedaulatan Rakyat newspaper during the 1947-1950 Physical Revolution period as a propaganda tool, disseminator of independence ideology, and mobiliser of the people. Kedaulatan Rakyat functioned as the main media in disseminating information related to the independence struggle, especially in Yogyakarta, through the narrative of the victory of the Indonesian National Army (TNI) and the solidarity of the people. In addition, the newspaper played an important role in strengthening the spirit of resistance against Dutch military aggression through the narrative of anti-colonialism and nationalism in its editorial section. Despite the challenges of Dutch confiscation and limited resources, Kedaulatan Rakyat was still able to distribute information through a secret distribution network. By conveying military strategy and the success of the TNI, Kedaulatan Rakyat succeeded in mobilising the public, creating a sense of optimism, and strengthening popular support for the independence struggle. This research highlights how mass media can be an important instrument in a nation's political and military struggle.
EVALUASI PENGARUH POLIAKRILAMIDA (PAM) TERHADAP KARAKTERISTIK DAYA DUKUNG TANAH LEMPUNG DENGAN UJI CBR Oktavia, Rice; Rahmat, Syahril; Wahyudi, Ilham
Jurnal Applied Science in Civil Engineering Vol 6 No 2 (2025): Jurnal Applied Science in Civil Engineering
Publisher : Teknik Sipil Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/asce.v6i2.125483

Abstract

Salah satu tantangan dalam pembangunan infrastruktur adalah penggunaan tanah dasar lempung yang memiliki nilai daya dukung yang rendah, sehingga berpotensi menyebabkan kerusakan struktural. Untuk meningkatkan stabilitas dan daya dukung tanah, diperlukan metode perbaikan tanah, salah satunya dengan penambahan polimer poliakrilamida (PAM). Penelitian ini menggunakan sampel tanah lempung dari Kampus III UIN Imam Bonjol Padang, yang dicampur dengan PAM anionik pada variasi kadar 0%, 1,5%, dan 3%. Hasil pengujian menunjukkan bahwa penambahan PAM sebesar 1,5% memberikan peningkatan daya dukung tanah sebesar 13,40% pada penetrasi 0,1” dan 12,11% pada penetrasi 0,2”. Namun, penambahan PAM sebesar 3% justru menurunkan nilai CBR dibandingkan dengan tanah tanpa penambahan PAM, hal ini menunjukkan bahwa kadar optimum penggunaan PAM adalah sebesar 1,5%.
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.
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.
Perancangan Automatic Sorting Conveyor Berdasarkan Kematangan Buah Sawit Menggunakan Algoritma Neural Network Wahyudi, Ilham; Satria, Habib
Riau Jurnal Teknik Informatika Vol. 4 No. 2 (2025): Juli 2025
Publisher : Prodi Teknik Informatika Universitas Pasir Pengaraian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30606/rjti.v4i2.3413

Abstract

The goods sorting system is one of the important processes in the logistics system, especially when applied to work in the palm oil processing industry. The problem that occurs in the ripeness of palm fruit is that palm oil farmers find it difficult to distinguish the level of ripeness of palm fruit which will later affect the selling price of palm oil. Therefore, an automatic sorting conveyor control system is designed using an Arduino microcontroller to detect the level of ripeness of palm fruit by applying the neural network algorithm method in identifying the type of palm fruit based on the level of ripeness of the palm fruit. Then the integration of several sensors connected to the Arduino will later make it easier for the servo motor to determine the ripeness of the palm fruit. The results obtained using the neural network algorithm in processing the level of accuracy in identifying raw or ripe palm fruit can operate with the program settings that have been designed. In the Matlab simulation with the neural network method, an image pattern is obtained where if the result is close to 1 then the palm fruit is ripe, otherwise if there is nothing close to the value 1 then the palm fruit is still raw. The recorded data can later be a reference for palm oil farmers in making sales more accurately.
Co-Authors - Afrizal Afriza Afrizal Agerta, Maya Tiara Agustin Rani Nurfadila Andriadi, Deki Arif Saefudin Arry Rodjani Attoillah, Muhammad Farhan Budiman Budiman Budiman Cahyo, Agung Dwi Candra Tri Utami Dadang Iskandar Mulyana` Dailami - Dani, M. Fadly Delvito Vano Sembiring, Venasius Dupa, Anissa Wulan Enggar Diah Puspa Arum Faradina Zevaya Fendri, Fendri Firdaus, Ahmad Amri Fitrian, Rahma Fitriyasni, Fitriyasni Fredy Olimsar Gowon, Muhammad Habib Satria HARIYANTO, MASHUDI Harjo, Satria Budi Hawalid, Heniyati Hawayanti, Erni Heki, Kosuke Henni Noviasari Hernando, Riski Herwin Herwin, Herwin Hizazi, Ahmad Husniawan, Adamsyah Ichfan, Hoirul Irfan Wahyudi Jayanti, Eka Fajri Jose RL Batubara Junaidi Junaidi Kanadi Sumadipradja Krisnantara, Guruh Loryena Ayu Karondia, Loryena Ayu Maynur Mohammad Mulyadi Mohammad Zaenal Abidin, Mohammad Zaenal Muafiry, Ihsan Naufal Muhammad Nur Kholis Muhammad Nur Kholis Muhammad Yani, Muhammad Mulya, Melati Mulyana Mulyana Mulyana NA, Athoullah Nadziroh Nazariah, Nazariah Netrawati, Netrawati Netty Herawaty Nursyaifullah, Iqbal Oktavia, Rice Petricia, Echa Pratama, Alfiq Resya Pratama, Tito Purwonegoro, Lesgawati Putra, Andi Juhanesa Putri Lestari, Putri Putri, Novica Rahmad Salahuddin Tri Putra Rahmat, Syahril Rico Wijaya Z Rindiani, Rindiani Rizki, Muhammad Fiqih Julian Rustam Salfen Hasri, Salfen Salman Jumaili Salwa, Amirah Sapitri, Yulia Sari, Hanifa Sekar Purbarini Kawuryan Septari, Al-Iqrom Serviana, Serviana Sianturi, Dame Sindo, Pablo Siska, Erisa Putri Dwi Sohiron, Sohiron sukarda, sukarda Sukatin, Sukatin Supartinah Sutyowati, Sutyowati Tamaulina Br Sembiring Tuti Andriani Utari, Annisa Wahyu Syarvina Widia Edorita Wiralestari, Wiralestari Wuri Wuryandani Yudi Yudi Yuliusman Yuliusman Yusuf, Syahril Zai, Neliana Zuhairoh, Zulva Zuhrinal M. Nawawi Zulfikar, M. Zulgani Zulgani Zulma, Gandy Wahyu Maulana