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All Journal 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 EL-IDARE: JURNAL MANAJEMEN PENDIDIKAN ISLAM Jurnal Ilmiah Universitas Batanghari Jambi Penelitian Pendidikan Geografi JURNAL PENDIDIKAN TAMBUSAI Jurnal Basicedu 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) Jurnal Applied Science in Civil Engineering Humantech : Jurnal Ilmiah Multidisiplin Indonesia Tsaqila Jurnal Pendidikan dan Teknologi Abiwara : Jurnal Vokasi Administrasi Bisnis Jurnal Basicedu Governors Jurnal Menata Jambi Accounting Review (JAR) Jurnal Pengabdian Pada Masyarakat Innovative: Journal Of Social Science Research Nanggroe: Journal Of Scholarly Service Moderasi : Journal of Islamic Studies Nanggroe: Journal of Scholarly Service Jurnal Indonesia : Manajemen Informatika dan Komunikasi Riau Jurnal Teknik Informatika Geoid - Journal of Geodesy and Geomatics Jurnal Cakrawala Akuntansi
Ilham Wahyudi
Department of Urology, Faculty of Medicine/Indonesia University, Cipto Mangunkusumo Hospital, Jakarta.
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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The Fraud Hexagon Model and Corporate Governance Moderation in the Investigation of Financial Statement Fraud Enggar Diah Puspa Arum; Wahyudi, Ilham
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 2 (2024): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i2.2547

Abstract

Financial statement fraud is fraud committed by management in the form of misstatements of financial information that can harm other parties for personal or certain group interests. In recent years, the theory of financial statement fraud has developed, starting with the triangle, diamond, pentagon, and finally hexagon theories. The hexagon theory is a development of the previous theory with the components of stimulus, capability, collusion, opportunity, rationalization, and ego. The effect of the Hexagon Theory component on financial statement fraud is investigated in this study, with corporate governance serving as a moderating variable. This quantitative research was developed by observing 235 sets of data obtained from annual reports of public companies in the property and real estate sectors listed on the Indonesia Stock Exchange for the 2016–2020 period and analyzing them using a panel data regression model processed with the EViews program. The results of the study prove that only the stimulus component, as measured by financial targets, and external pressure affect financial statement fraud. Furthermore, corporate governance has been shown to moderate the relationship between financial statement fraud and stimulus, opportunity, rationalization, and ego.
Implementasi Penggunaan Metode At-Tartil dalam Pembelajaran BTQ di MI Thoriqussalam Wahyudi, Ilham; Salahuddin, Rahmad
Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 2 (2024): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v24i2.5014

Abstract

The implementation of learning to read and write the Quran can be maximized with the support of competent teachers, adequate facilities, and effective methods. The At-Tartil method is considered suitable for enhancing students' abilities in reading and writing the Quran. The aim of this research is to understand the implementation in terms of planning, execution, and evaluation regarding the application of the At-Tartil method in Quranic learning at MI Thoriqussalam. This qualitative study utilizes observational and interview data, which are then analyzed descriptively. The findings of this research indicate that overcoming difficulties in reading the Quran for students at MIThariqussalam is designed and discussed collaboratively. The application of the At-Tartil method to address the challenges in reading the Quran by students at MI Thariqussalam is carried out through a modular system. The evaluation of the results of implementing the At-Tartil method to overcome difficulties in reading the Quran at MI Thariqussalam is conducted as a form of assessment. This evaluation aims to improve the students' Quran reading abilities and provides data as the basis for revising the At-Tartil method at the end of each year.Evaluation of the At-Tartil method at MI Thariqussalam generally involves oral tests as a form of assessment. Despite this, the At-Tartil method is considered to have been implemented effectively, with its main advantage lying in the simplicity of the language used in the materials delivered by instructors and learned by students.
Peran Strategis Modal Ventura Syariah dalam Mempercepat Pertumbuhan Startup dalam Lanskap Ekonomi Digital Ichfan, Hoirul; Wahyudi, Ilham
Moderasi : Journal of Islamic Studies Vol. 4 No. 2 (2024): Desember
Publisher : Lajnah Ta'lif wan Nasyr Nahdlatul Ulama (LTN-NU) Kabupaten Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/moderasi.v4i2.129

Abstract

The development of the digital economy has created new opportunities for the emergence of technology- and innovation-based startups. However, limited access to financing is a major challenge to the growth and sustainability of startups, especially in the early stages. Sharia venture capital offers a strategic solution by providing high-risk financing coupled with managerial support, network access, and business mentoring. This article aims to analyze the strategic role of Sharia venture capital in accelerating startup growth in the digital economy landscape, reviewing its contribution to growth, challenges faced, and future prospects. The method used is a literature review with a qualitative-descriptive approach. The results of the study indicate that Sharia venture capital serves not only as a source of funding but also as a catalyst for innovation and a business accelerator. However, challenges such as unequal access, high risk, and incomplete regulations remain obstacles to optimizing the role of Sharia venture capital in Indonesia. Therefore, collaboration between the government, industry players, and financial institutions is key to creating a healthy and sustainable startup financing ecosystem
Interactive Multimedia for Pancasila Education: Development and Feasibility Study in Primary Education Wahyudi, Ilham; Kawuryan, Sekar Purbarini
Edunesia : Jurnal Ilmiah Pendidikan Vol. 6 No. 3 (2025)
Publisher : Research, Training and Philanthropy Institution Natural Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51276/edu.v6i3.1408

Abstract

This study aims to develop interactive multimedia products suitable for educational use. The research method used is Research and Development (R&D) through ten stages, namely: (1) preliminary study; (2) planning; (3) initial product development; (4) initial field trial at SD Negeri Demangan with nine research subjects; (5) product revision; (6) main field trial at SD Negeri Giwangan with eighteen subjects; (7) product revision; (8) operational field trial at SD Negeri Jetisharjo with twenty-six subjects; (9) final revision; and (10) dissemination. The study results indicate that the interactive multimedia developed to enhance understanding of concepts and characters in Pancasila Education learning for grade 4 elementary schools is deemed suitable for use. The validation results from media and material experts place the product in the "very suitable" category. In the initial field trial, teachers gave the response "very suitable," while students gave the assessment "suitable." Furthermore, teachers and students assigned assessments to the "very suitable" category in both the main field trial and the operational field test. These findings indicate that the interactive multimedia effectively supports the Pancasila Education learning process and demonstrates the importance of integrating technology in modern classroom practices in elementary schools.
The Effect Of Regional Financial Accounting Systems, Internal Control Systems And The Role Of Internal Auditors On The Quality Of Financial Statements (Study on Regional Apparatus Organizations of Jambi Province) Siburian, Moria Norberta; Wahyudi, Ilham; Erwati, Misni
Jurnal Cakrawala Akuntansi Vol. 15 No. 2 (2023): 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.v15i2.46752

Abstract

The purpose of this study is to examine the influence of the regional financial accounting system, internal control system, and the role of internal auditors on the quality of financial reports within the Jambi Province Regional Apparatus Organization. The research was conducted across various government offices by involving financial administration officers and expenditure treasurers as respondents. Data were collected using a questionnaire and analyzed through linear regression techniques with the support of statistical software. The findings indicate that both the regional financial accounting system and the role of internal auditors have a significant impact on improving the quality of financial reporting. Conversely, the internal control system does not show a notable influence. These results imply that enhancing accounting systems and empowering internal audit functions can contribute meaningfully to better financial governance in regional institutions.
Peran Hubungan Masyarakat dalam Membangun Citra Sekolah Wahyudi, Ilham; Yusuf, Syahril; Rustam, Rustam; Syafaruddin, Syafaruddin
El-Idare: Jurnal Manajemen Pendidikan Islam Vol 11 No 2 (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.v11i2.28027

Abstract

Kajian ini berangkat dari pentingnya peran hubungan masyarakat (humas) dalam membangun citra sekolah sebagai lembaga pendidikan yang dipercaya masyarakat. Dalam era persaingan antar sekolah yang semakin ketat, humas tidak hanya berfungsi sebagai penyampai informasi, tetapi juga sebagai penghubung antara sekolah dengan publik internal maupun eksternal. Tujuan penelitian ini adalah untuk mendeskripsikan peran humas sekolah dalam membangun citra positif serta menganalisis strategi yang digunakan berdasarkan literatur yang ada. Metode penelitian yang digunakan adalah library research, yaitu menelaah berbagai referensi berupa buku, jurnal ilmiah, dan artikel yang relevan dengan tema humas dan citra sekolah. Data dianalisis dengan pendekatan analisis isi (content analysis) untuk menemukan pola dan strategi yang dikemukakan oleh para ahli. Hasil pembahasan menunjukkan bahwa humas memiliki peran strategis sebagai komunikator, relationship builder, dan image maker. Pada lingkup internal, humas berfungsi menjalin komunikasi harmonis dengan guru, siswa, dan tenaga kependidikan, sedangkan pada lingkup eksternal humas membangun relasi dengan orang tua, komite sekolah, pemerintah, media, dan masyarakat umum. Strategi humas dalam membangun citra positif mencakup publikasi kegiatan, promosi prestasi, pelaksanaan kegiatan sosial, serta transparansi informasi yang konsisten. Dengan peran dan strategi tersebut, humas mampu memperkuat reputasi sekolah dan meningkatkan partisipasi publik.
Co-Authors Agustin Rani Nurfadila Arif Saefudin Arry Rodjani Attoillah, Muhammad Farhan Budiman Cahyo, Agung Dwi Dadang Iskandar Mulyana` Dailami - Dani, M. Fadly Delvito Vano Sembiring, Venasius Enggar Diah Puspa Arum Erni Hawayanti Fendri, Fendri Fitrian, Rahma Fitriyasni, Fitriyasni Fredy Olimsar Habib Satria HARIYANTO, MASHUDI Harjo, Satria Budi Hawalid, Heniyati Heki, Kosuke Henni Noviasari Husniawan, Adamsyah Ichfan, Hoirul Irfan Wahyudi Jayanti, Eka Fajri Jose RL Batubara Kanadi Sumadipradja Krisnantara, Guruh Loryena Ayu Karondia, Loryena Ayu Misni Erwati Mohammad Mulyadi Mohammad Zaenal Abidin, Mohammad Zaenal Muafiry, Ihsan Naufal Muhammad Nur Kholis Muhammad Nur Kholis Muhammad Yani, Muhammad Mulyana Mulyana Mulyana NA, Athoullah Nadziroh Nazariah, Nazariah Netrawati, Netrawati Nursyaifullah, Iqbal Oktavia, Rice Petricia, Echa Pratama, Alfiq Resya Pratama, Tito Purwonegoro, Lesgawati Putri Lestari, Putri Rahmad Salahuddin Tri Putra Rahmat, Syahril Rico Wijaya Z Rindiani, Rindiani Rustam Rustam Salfen Hasri, Salfen Sari, Hanifa Sekar Purbarini Kawuryan Serviana, Serviana Siburian, Moria Norberta Sindo, Pablo Siska, Erisa Putri Dwi Sohiron, Sohiron Sukatin, Sukatin Supartinah Syafaruddin Syafaruddin Tamaulina Br Sembiring Tuti Andriani Utari, Annisa Widia Edorita Wuri Wuryandani Yusuf, Syahril Zulfikar, M.