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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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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): APRIL
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.
Struktur 3D dari Gangguan Ionosfer saat Gempa (CID) Magnitudo 9.0 di Tohoku-Oki Jepang Tahun 2011 Menggunakan Data GPS-TEC Muafiry, Ihsan Naufal; Fitrian, Rahma; Wahyudi, Ilham; Nursyaifullah, Iqbal; Heki, Kosuke
GEOID Vol. 18 No. 1 (2022)
Publisher : Departemen Teknik Geomatika ITS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12962/geoid.v18i1.1750

Abstract

Gempa dengan kekuatan magnitudo 9.0 di Tohoku-Oki, Jepang pada tanggal 11 Maret, 2011 memicu gelombang akustik yang menjalar ke atas hingga ke lapisan ionosfer bumi sekitar 8 menit setelah gempa utama dan menyebabkan perubahan densitas elektron di lapisan ionosfer. Perubahan nilai elektron tersebut diberi nama sebagai Coseismic Ionospheric Disturbance (CID). Total kandungan electron (TEC) di ionosfer yang diukur oleh Global Positioning System (GPS) dapat digunakan sebagai data input untuk teknik pemodelan ionosfer dengan metode 3D tomografi. Pemodelan 3D tersebut dapat digunakan untuk mempelajari struktur 3D dari CID. Dengan menggunakan jalur propagasi sinyal GPS (LoS) yang melintasi voxel buatan di lapisan ionosfer, kemudian dengan menggunakan beberapa konstrain pada program, pada akhirnya CID dapat direkonstruksi sebagai densitas anomali elektron secara 3D. Uji akurasi dilakukan untuk memastikan keakuratan metode 3D tomografi dengan melakukan uji resolusi citra tomogram dari model papan catur. Karakteristik CID yang ditemukan dalam penelitian ini konsisten dengan hasil dari laporan-laporan CID sebelumnya. Hasil tomografi menunjukkan terdapat CID dengan anomali bernilai positif dan negative, dan CID muncul pertama kali di ketinggian 200 km, lalu terus bergerak ke atas secara vertical dan ke arah selatan secara horizontal.
Faktor-Faktor yang Mempengaruhi Minat Pemanfaatan Computer-Assisted Audit Techniques (CAATs) oleh Auditor: Pendekatan UTAUT Septari, Al-Iqrom; Hizazi, Ahmad; Wahyudi, Ilham; Yuliusman, Yuliusman
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 10 No 02 (2025): 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.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.
Integrating Local Wisdom in Elementary School to Strengthen Cultural Identity in the Digital Era Wahyudi, Ilham; Herwin, Herwin; Wuryandani, Wuri; Utami, Candra Tri
Jurnal Pemberdayaan Masyarakat Vol 4, No 2 (2025)
Publisher : Yayasan Keluarga Guru Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46843/jpm.v4i2.458

Abstract

Multicultural Indonesia has local wisdom as a marker of national identity, but rapid digitalization—accelerated by the COVID-19 pandemic—has changed students' perceptions, rendering cultural values obsolete. This study describes a strategy for cultural preservation by integrating local wisdom into intra- and extracurricular activities in elementary schools. A qualitative design was implemented through observation, semi-structured interviews, and document analysis. Participants (students, teachers, and principals) were purposively selected in educational units that instill cultural values. Data were analyzed using the Miles, Huberman, and Saldana interactive model (reduction, presentation, and verification) and validated through the triangulation of sources and techniques. These local wisdom-based activities foster students' cultural identity while enhancing cognitive, affective, and psychomotor domains. The implications of these findings include the need for ongoing policy support, targeted teacher training, and the judicious use of technology to maintain cultural content in digital classrooms. The results indicate that schools function as agents of cultural transmission, as local content is integrated into Javanese Language, Fine Arts, and Civic Education subjects. At the same time, Pencak Silat and Karawitan expand their practices into extracurricular areas. These findings underscore the importance of revitalizing local wisdom as a foundation for character education in today's globalized world.
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
Manajemen Risiko Terhadap Praktik Akad Hybrid Pada Pembiayaan UMKM di Indonesia Melalui Digitalisasi Perbankan Syariah Wahyudi, Ilham
Moderasi : Journal of Islamic Studies Vol. 5 No. 1 (2025): June
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.v5i1.115

Abstract

This study aims to evaluate the effectiveness of implementing hybrid contract-based financing models in supporting the financing of Micro, Small, and Medium Enterprises (MSMEs) by Islamic banking institutions in Indonesia, particularly in the context of ongoing digital transformation. The hybrid contract (akad hybrid) is an innovation that integrates two or more Sharia-compliant contracts into a single financing product, offering flexibility and tailored solutions to meet the complex financial needs of MSMEs. While the model provides several advantages, it also presents significant challenges, especially in terms of compliance with Sharia principles and the management of increasingly complex operational risks in the digital era. This research adopts a qualitative approach using a case study method involving three major Islamic banks in Indonesia: Bank Syariah Indonesia, Bank Muamalat, and Bank Mega Syariah. Data were collected through in-depth interviews with internal bank personnel, such as financing managers and risk analysts, as well as MSME clients. Document analysis of relevant bank policies was also conducted. The findings indicate that hybrid contracts have been effective in expanding MSME financing access, particularly in the trade and service sectors. However, notable risks persist, including inconsistency in contract implementation with Sharia regulations, limited customer understanding of contract structures, and technical challenges in digital-based monitoring. Therefore, the study recommends that Islamic banks enhance their technology-based risk management systems and expand digital Sharia contract education for MSME actors. These findings contribute significantly to the development of innovative and sustainable Sharia financing products that align with the dynamics of the digital economy.
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
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 10 No 03 (2025): 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.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.
Hakikat Kurikulum dalam Dunia Pendidikan Wahyudi, Ilham; Attoillah, Muhammad Farhan; Andriani, Tuti
Jurnal Pendidikan Tambusai Vol. 9 No. 1 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i1.26508

Abstract

Dalam dunia pendidikan, terdapat hubungan yang erat antara pendidikan dan kurikulum. Esensi dari kurikulum adalah acuan sebuah lembaga untuk membentuk citra dan aturan sekolah untuk mewujudkan cita-cita dan tujuan yang telah dirancang. Pada dasarnya sebuah kurikulum dibentuk dan dirancang untuk dapat mewujudkan peserta didik yang mencakup seluruh aspek kognitif, afektif, dan psikomotorik. Sebuah kurikulum harus memiliki kesesuaian antara kurikulum dengan tuntutan, kebutuhan, kondisi, dan perkembangan masyarakat. yaitu isi yang sesuai dengan tujuan, serta evaluasi yang sesuai dengan proses, isi, dan tujuan kurikulum. Fungsi kurikulum dalam rangka mencapai tujuan bagi pendidik, fungsi kurikulum bagi kepala sekolah, fungsi kurikulum bagi orang tua, fungsi kurikulum bagi sekolah di atasnya, fungsi bagi masyarakat dan lulusan sekolah. Kedudukan kurikulum dalam pendidikan adalah adanya rancangan atau kurikulum yang bersifat formal dan tertulis yang merupakan ciri utama pendidikan di sekolah. Dengan kata lain, kurikulum merupakan syarat mutlak bagi pendidikan di sekolah. Metode yang digunakan dalam tulisan ini adalah kajian pustaka dengan analisis isi (content analysis) yang diambil dari berbagai literatur yang dikaji dengan menggunakan pendekatan teoritis dan filosofis.
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