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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal ASET (Akuntansi Riset) Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Indonesian Journal of Business Analytics (IJBA) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jambi Accounting Review (JAR)
Ilham Wahyudi
Dosen FEB Universitas Jambi
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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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.
Faktor-Faktor yang Mempengaruhi Penyerapan Anggaran Pada Satuan Kerja Badan Layanan Umum Universitas Jambi Dwiana Suharti IH; Achmad Hizazi; Ilham Wahyudi
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 8 No. 1 (2023): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v8i1.27147

Abstract

This study aims to determine the effect of budget planning, human resources, procurement of goods/services, administration, organizational commitment, and budgeting participation on budget absorption in the work unit of the Jambi University Public Service Board. This research is a quantitative research with an explanatory survey method and uses data from a questionnaire. The population and sample of this research are the Proxy of Budget Users (Rector), Deputy Chancellor for General Affairs and Finance, Head of General Affairs, Planning and Finance Bureau, Deputy Dean for General Affairs, Planning and Finance at the Faculty and Postgraduate, BUPK Finance Coordinator, Finance Coordinator, and Financial Managers (PPK, BP, BPP, PPK Staff, and Finance Staff) at Jambi University as many as 76 people. There were 73 questionnaires that were returned and could be processed. The data analysis method used in this study was multiple regression analysis with the help of SPSS 24.0 for Windows. The results show that budget planning, human resources, procurement of goods/services, administration, organizational commitment, and participation in budgeting have a positive effect on budget absorption in the Jambi University Public Service Agency work unit. Budget planning and participation in budgeting have a significant effect on budget absorption in the Jambi University Public Service Agency work unit. Human resources, procurement of goods/services, administration, organizational commitment have no significant effect on budget absorption in the Jambi University Public Service Agency work unit.
The Fraud Hexagon Model and Corporate Governance Moderation in the Investigation of Financial Statement Fraud Enggar Diah Puspa Arum; Ilham Wahyudi
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.
The Influence of Financial Technology on Financial Performance Moderated by Internet Financial Reporting in Indonesia Moh. Rizal Syafiie; Ilham Wahyudi; Rita Friyani
Indonesian Journal of Business Analytics Vol. 4 No. 3 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i3.9459

Abstract

It is hoped that the presence of fintech can be relied on to improve financial performance such as increasing profitability, reducing operational costs and overcoming credit problems. However, in reality the financial performance of fintech companies is still not optimal. This research aims to ensure that companies can continue to improve their financial performance and to determine the importance of fintech and digital financial services in the economy. This research method uses a quantitative approach. The population of this research are companies listed on the Indonesia Stock Exchange (BEI) which are included in the list of Financial Technology Companies. The data was processed using IBM SPSS version 22 software. The research results show that financial technology is able to improve financial performance and Internet Financial Reporting (IFR) is able to moderate the relationship between financial technology and financial performance in fintech companies listed on the Indonesia Stock Exchange (BEI) in 2018 - 2021.
Co-Authors Achmad Fahmi Dj Achmad Hizazi Afrial Afrizal Afrizal Afrizal Akun Fadly Aprindah Jenny D Deki Andriadi Dewi Sutra Dian Rafiah Dini Haryati Dwi Arum R Dwiana Suharti IH Enggar Diah Puspa Arum Eri Bestary Al Haitamy Erja Humairah Lydia Fredy Olimsar Friyani, Rita Hazmi Arimiko S Junaidi Junaidi Lidya Febriani M Indra Gunawan Marizha Dwi R Misti Mardiana Moh. Rizal Syafiie Mukhzarudfa Mukhzarudfa Mukhzarudfa Nela Safelia Nurapni Jami P Nurfitriani Nurfitriani Oki Permata Ratih Kusumastuti Rico Wijaya Z Rita Friyani Siska Siska Sri Rahayu Susfayetti Sutyowati Sutyowati ulfamawaddah ulfamawaddah Wiwik Tiswiyanti Yuliusman Yuliusman Zulma, Gandy Wahyu Maulana