Ilham Wahyudi
Magister Ilmu Akuntansi

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Determinan Kualitas Implementasi Simda dan Implikasinya Terhadap Kualitas LKPD di Pemerintah Daerah Provinsi Jambi Enggar Diah Puspa Arum; Ilham Wahyudi
Jurnal Akuntansi & Keuangan Unja Vol. 3 No. 2 (2018): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.602 KB) | DOI: 10.22437/jaku.v3i2.5368

Abstract

The purpose of this research is to analyze determinants of SIMDA implementation quality and its implication on LKPD of Jambi Provincial Government quality. Determinants of SIMDA implementation quality in this research are user’s competence and information technology. Survey in this study is applied on 30 OPD of Jambi Provincial Government by using Partial Least Square analysis. The result indicates that user’s competence and information technology have significant positive effect to the quality of SIMDA implementation and furthermore the quality of SIMDA implementation has an effect to the quality of LKPD of Jambi Provincial Government. Keywords : Users competence, information technology, implementation of SIMDA, LKPD quality.
Analisis Peran Lembaga Pembiayaan Syariah dalam Pengembangan UMKM di Kota Jambi Ilham Wahyudi; Enggar Diah Puspa Arum; Muhammad Ridwan
Jurnal Akuntansi & Keuangan Unja Vol. 3 No. 2 (2018): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (237.71 KB) | DOI: 10.22437/jaku.v3i2.5374

Abstract

The purpose of this research is to analyze the key success factors of sharia financing systems to strengthening empower Small Medium Enterprises (SME) in Jambi. Study was developed by secondary data observation and deep interview regarding sharia financing. The result indicates that sharia financing was not a primary choice to support SME’s capital requirement. Furthermore inadequate understanding of sharia financing plays a dominant role in the selection of financing institution. Keywords : Financing sharia, Small Medium Enterprise.
Pengaruh Independensi, Komitmen Organisasi dan Pemahaman Good Government Governance Terhadap Kinerja Auditor (Studi pada Badan Pengawas Keuangan dan Pembangunan Perwakilan Provinsi Jambi) Azza Kasni; Afrizal Afrizal; Ilham Wahyudi
Jurnal Akuntansi & Keuangan Unja Vol. 3 No. 3 (2018): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (461.908 KB) | DOI: 10.22437/jaku.v3i3.5385

Abstract

This study aims to examine the effect of independence, organizational commitment, and understanding of good government governance on BPKP Representative Jambi Province auditor’s performance partially and simultaneously. The sample of this research is all auditors at BPKP representative of Jambi Province with total sampling technique. The type of research data is ordinal data obtained by distributing questionnaire, transformed into interval data by MSI method. The result of the research shows that partially, the auditor’s independence variable and organizational commitment have positive and significant effect to auditor’s performance, while the understanding of good governance partially has no effect on auditor performance. While simultaneously, the variable of auditor independence, organizational commitment, and understanding of good governance together have a positive and significant effect on auditor performance. Keywords: Independence, Organizational Commitment, Understanding Good Government Governance, Auditor’s Performance
Pengaruh Prinsip Bagi Hasil dan Bunga, Reputasi Bank, dan Asimetri Informasi Terhadap Keputusan Nasabah dalam Memilih Jasa Perbankan: Bank Syariah dan Bank Konvensional di Kota Jambi Eka Julianti E.S; Sri Rahayu; Ilham Wahyudi
Jurnal Akuntansi & Keuangan Unja Vol. 3 No. 3 (2018): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.955 KB) | DOI: 10.22437/jaku.v3i3.5388

Abstract

This study was intended to examine the effect of profit sharing principle and interest, bank reputation, and information asymmetry against customer decision in choosing banking services, that is between islamic bank and conventional bank in Jambi City. Data in this study is primary data by using questionnaire. The sample selection in this research used nonprobability sampling technique with acidental sampling technique. The sample obtained in this study were customer of islamic bank and customer of conventional bank in Jambi City. The analysis method used was discriminant analysis using IBM SPSS Statistic 22. The results of the discriminant analysis prove that in choosing banking services in Jambi City between islamic banks and conventional banks, customers do not see from the principle of profit sharing and interest, bank reputation and information asymmetry. Keywords: Islamic Bank, Conventional Bank, Profit Sharing, Reputation, Information Asymmetry