Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jurnal Pengabdian Masyarakat Bhinneka Jurnal Ilmiah Multidisiplin Indonesia
Muhammad Fahmi
Universitas Muhammadiyah Sumatera Utara, Indonesia
Agriculture, Biological Sciences & Forestry Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Physics Public Health

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Workshop Akuntansi Sederhana Berbasis Desa: Strategi Pemberdayaan Masyarakat dalam Pencatatan Keuangan di Desa Suka Jadi, Kecamatan Bandar Huluan Fachrul Rozi; Teuku Muhammad Syauqi; Riva Ubar Harahap; Muhammad Fahmi
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 4 (2026): Juli
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i4.1412

Abstract

Workshop Akuntansi Sederhana Berbasis Desa ini merupakan kegiatan pengabdian kepada masyarakat yang bertujuan meningkatkan literasi akuntansi pelaku UMKM, petani, dan masyarakat Desa Suka Jadi, Kecamatan Bandar Huluan, Kabupaten Simalungun, Sumatera Utara. Metode yang digunakan adalah pendekatan partisipatif dan andragogi, mencakup ceramah interaktif, diskusi kelompok, praktik langsung, dan simulasi kasus berbasis konteks usaha lokal. Kegiatan dilaksanakan dalam dua hari penuh dengan peserta sebanyak 40-50 orang, mencakup pelaku UMKM, petani, ibu rumah tangga pengusaha, dan perangkat desa. Evaluasi dilakukan melalui pre-test dan post-test serta kuesioner kepuasan peserta. Hasil kegiatan menunjukkan peningkatan pemahaman peserta terhadap konsep dasar akuntansi, pencatatan transaksi keuangan, pemisahan keuangan usaha dan rumah tangga, serta penyusunan laporan laba rugi dan neraca sederhana. Pendampingan lanjutan selama satu bulan memperkuat penerapan materi oleh peserta di lapangan. Program ini diharapkan berkontribusi pada kemandirian ekonomi desa dan memperkuat ketahanan UMKM berbasis desa.
The Effect of Professionalism, Independence, And Professional Ethics on Auditor Performance at Public Accounting Firms (PAFS) In Medan, North Sumatra Desi Maya Isnaini; Ribka Yolanda Septialita Naibaho; Afrizar Pane; Muhammad Fahmi
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 5 No. 05 (2026): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), May 2026
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine and analyze the influence of professionalism, independence, and professional ethics on auditor performance at public accounting firms (PAFs) in Medan, North Sumatra. This study employs a quantitative method with a causal-comparative approach to identify the cause-and-effect relationship between independent and dependent variables. The data used in this study are primary data obtained through the distribution of questionnaires to permanent auditors at Public Accounting Firms in Medan. The population in this study consists of all permanent auditors working at Public Accounting Firms in Medan, with a sample size at 40 respondents determined using a saturation sampling technique. This study indicates that Professionalism, Independence, and Professional Ethics simultaneously have a significant effect on Auditor Performance. Partially, Professionalism, Independence, and Professional Ethics have a significant effect on Auditor Performance.
Co-Authors Afrizar Pane Desi Maya Isnaini Fachrul Rozi Ribka Yolanda Septialita Naibaho Riva Ubar Harahap Teuku Muhammad Syauqi