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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 Nazharat: Jurnal Kebudayaan 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 Jurnal Akuntansi Kompetif 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 Journal of Economics and Business Letters Humantech : Jurnal Ilmiah Multidisiplin Indonesia Tsaqila Jurnal Pendidikan dan Teknologi Abiwara : Jurnal Vokasi Administrasi Bisnis Jurnal Pengabdian Masyarakat Bestari (JPMB) Balance : Jurnal Akuntansi dan Manajemen Ar-Rosikhun: Jurnal Manajemen Pendidikan Islam 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) Journal of Management and Administration Provision 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 Blantika : Multidisciplinary Journal Jurnal Indonesia : Manajemen Informatika dan Komunikasi Riau Jurnal Teknik Informatika AKRUAL : Jurnal Akuntansi dan Keuangan` Geoid - Journal of Geodesy and Geomatics Jurnal Cakrawala Akuntansi IESM
Ilham Wahyudi
Department of Urology, Faculty of Medicine/Indonesia University, Cipto Mangunkusumo Hospital, Jakarta.
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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.
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.
Penerapan Metode Overall Equipment Effectiveness (OEE) Untuk Meningkatkan Efektivitas Mesin Produksi Sabun Di PT. Best Wahyudi, Ilham; Utama, Denny Walady; Hasibuan, Yetti Meuthia; Zaharuddin
Industrial Engineering System and Management Journal Vol. 7 No. 1 (2026): Vol 7 No 1 Februari 2026
Publisher : LPPM Universitas Potensi Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22303/iesm.7.1.2026.09-21

Abstract

PT. Berlian Eka Sakti Tangguh merupakan perusahaan yang bergerak dalam produksi sabun membutuhkan kefektivitasan mesin dalam menjalankan produksi nya. Mesin produksi yang kurang dijaga pemeliharaan nya adalah salah satu penyebab utama tingginya downtime akibat kerusakan mesin cutting yang terjadi saat produksi berlangsung, dimana tiap bulannya tingkat kerusakan sebanyak 5 kali/bulan dengan waktu breakdown 540 menit/bulan. Tingginya downtime pada mesin merupakan masalah yang banyak dihadapi perusahaan. Kondisi tersebut mengakibatkan proses produksi pada perusahaan menjadi menurun. Penelitian ini bertujuan untuk menganalisis berbagai penyebab menurunnya efektivitas mesin cutting dengan menggunakan konsep Overall Equipment Effectiveness (OEE). Hasilnya menunjukkan bahwa nilai efektivitas peralatan keseluruhan (OEE) berkisar antara 59% - 82% jauh diatas target yakni 95%. Penyebab terjadinya pemborosan yang paling dominan berdasarkan Six Big Losses adalah reduced speed losses. Dengan persentase sebesar 24% atau sebesar 58% terhadap persentase losses yang lain. Sehingga perlu adanya perbaikan untuk meningkatkan nilai OEE agar menjadi kategori kelas dunia
The effect of tax planning, deferred tax expense, and earnings management on tax avoidance with corporate governance as a moderating variable Osman, Rani Nur Az-zahra; Wiralestari, Wiralestari; Wahyudi, Ilham; Arum, Enggar Diah Puspa
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.
Community Participation in Response to the Environmental Impact of PT Pusri’s Waste (A Study Palembang): JEL Classification: Q53, Q56, H83, R58, Z18 Wahyudi, Ilham; Isabella, Isabella; Febriyanti, Doris
Journal of Management and Administration Provision Vol. 6 No. 1 (2026): Journal of Management and Administration Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jmap.v6i1.717

Abstract

This study analyzes the perceptions of residents in administrative division I Ilir, Ilir Timur II District, Palembang, regarding the impact of industrial waste generated by PT. Pupuk Sriwijaya (Pusri), as well as the extent of community participation in the waste management process. Although Pusri has implemented Corporate Social Responsibility (CSR) programs and there have been communication efforts from local government authorities, issues related to waste impacts such as the odor of ammonia remain a concern, and the effectiveness of the mitigation efforts has not been fully perceived as significant by the community. A descriptive qualitative method was employed in this research, with data collected through in-depth interviews, observation, and documentation. The analysis was guided by Marschall’s (2006) theoretical framework on participation, which emphasizes three key indicators: the availability of community participation forums, community involvement in the process, and access to voice opinions. The findings reveal that although there is no formal forum specifically for waste-related issues, communication occurs through the neighborhood-level (RT/RW) hierarchy and the administrative division, which functions as the main facilitator. Community participation is primarily observed at the stage of expressing aspirations, but there remains an expectation for increased involvement throughout all stages of decision-making and oversight. While avenues for voicing opinions such as public discussions and hearings are available, transparency regarding the follow-up of decisions remains insufficiently perceived. These findings underscore the need to formalize participation forums, enhance comprehensive community engagement, and improve transparency from both the company and the government to achieve more participatory and responsive environmental governance.
The Effects of Non-Debt Tax Shields, Company Size, and Asset Structure on the Capital Structure of the Technology Sector Apriani, Tari; Arum, Enggar Diah Puspa; Wahyudi, Ilham; Wiralestari, Wiralestari
Blantika: Multidisciplinary Journal Vol. 4 No. 5 (2026): Blantika: Multidisciplinary Jornal
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/blantika.v4i5.496

Abstract

The dynamic nature of the economy and the dominance of intangible assets have made determining an optimal funding structure in the technology industry increasingly complex. This research aims to analyze the effect of non-debt tax shields, firm size, and asset structure on the capital structure of technology sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. This research employs a quantitative approach with panel data regression analysis, processed using EViews 13. The sample consisted of 20 companies selected through purposive sampling, yielding 100 firm-year observations. The results of the partial test show that the non-debt tax shield has a negative and significant effect on capital structure, while firm size has a positive and significant effect. In contrast, asset structure has no significant effect. Simultaneously, these three variables collectively affect capital structure, with an adjusted R-squared value of 34.12%. The findings of this study confirm the relevance of trade-off theory in the technology sector in Indonesia, whereby non-debt tax shield capacity and operational scale serve as the primary determinants of financing policy. The implications of these findings suggest that technology companies should prioritize the capitalization of intangible assets to achieve tax efficiency without increasing default risk, while creditors are encouraged to shift their valuation paradigm from tangible collateral toward innovation potential and intangible asset value.
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) Pernando, Erik; Puspa Arum, Enggar Diah; Wahyudi, Ilham
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
Co-Authors - Afrizal Adriyana, Mainur Afrizal Agerta, Maya Tiara Agustin Rani Nurfadila Andriadi, Deki Apriani, Tari Arif Saefudin Arry Rodjani Attoillah, Muhammad Farhan Budiman Cahyo, Agung Dwi Candra Tri Utami Dadang Iskandar Mulyana` Dailami - Dani, M. Fadly Delvito Vano Sembiring, Venasius Denny Walady Utama 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 Hasibuan, Yetti Meuthia Hawalid, Heniyati Hawayanti, Erni Heki, Kosuke Henni Noviasari Herwin Herwin, Herwin Hizazi, Ahmad Husniawan, Adamsyah Ichfan, Hoirul Irfan Wahyudi Isabella Isabella Jayanti, Eka Fajri Jose RL Batubara Junaidi Junaidi 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 Syaifuddin Muhammad Yani, Muhammad Mulya, Melati Mulyana Mulyana Mulyana NA, Athoullah Nadziroh Nazariah, Nazariah Netrawati, Netrawati Netty Herawaty Nursyaifullah, Iqbal Oktavia, Rice Osman, Rani Nur Az-zahra Pernando, Erik Petricia, Echa Pratama, Alfiq Resya Pratama, Tito Purwonegoro, Lesgawati Putra, Andi Juhanesa Putri Lestari, Putri Putri, Novica Putri, Shelsa Moertiriany Rahmad Salahuddin Tri Putra Rahmat, Syahril Rico Wijaya Z Rindiani, Rindiani Riski Hernando Rizki, Muhammad Fiqih Julian Roza , Ellya Rustam Rustam Salfen Hasri, Salfen Salman Jumaili Salwa, Amirah Sapitri, Yulia Sari, Hanifa Sekar Purbarini Kawuryan Septari, Al-Iqrom Serviana, Serviana Sianturi, Dame Siburian, Moria Norberta Sindo, Pabio Sindo, Pablo Sipatuhar, Elisabhet Siska, Erisa Putri Dwi Siswahyudianto Sohiron, Sohiron sukarda, sukarda Sukatin, Sukatin Supartinah Sutyowati, Sutyowati Syafaruddin Syafaruddin Tamaulina Br Sembiring Tuti Andriani Utari, Annisa Wahyu Syarvina Widia Edorita Wiralestari, Wiralestari Wuri Wuryandani Yudi Yudi Yusuf, Syahril Zaharuddin Zaharuddin Zai, Neliana Zuhairoh, Zulva Zuhrinal M. Nawawi Zulfikar, M. Zulgani Zulgani Zulma, Gandy Wahyu Maulana