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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN TIN: TERAPAN INFORMATIKA NUSANTARA Accounting and Business Journal Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Indonesian Management Journal of Governance, Taxation, and Auditing Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Jurnal Pengabdian Bukit Pengharapan
Wan Fachruddin
Dosen Tetap STIE Harapan Medan
Aerospace Engineering Arts Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Social Sciences Veterinary Other

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PENGARUH FEE AUDIT, PENGALAMAN KERJA, DAN INDEPENDENSI AUDITOR TERHADAP KUALITASAUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA MEDAN Fachruddin, Wan; Handayani, Sri
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 2 (2017): November
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (443.841 KB)

Abstract

This study aims to determine the effect of audit fees, work experience, and auditor independence on audit quality either partially or simultaneously. Population in this research is auditor working at Public Accounting Firm (KAP) in Medan city. This research sample was taken using a saturated sampling technique. The data used is the primary data in the form of questionnaires distributed to auditors of each KAP in the city of Medan. The questionnaires were distributed as many as 136 auditors but only 52 and 5 incomplete ones that can be used as many as 47 respondents. Data analysis techniques use multiple linear regression analysis, testing classical assumption and hypothesis testing. The result of this research is partially audit fee have an effect on audit quality, work experience berrpengaruh to audit quality, while independence of auditor does not affect to audit quality. Simultaneously audit fees, work experience, and auditor independence have an effect on audit quality.Keywords: fee audit, work experience, auditor independence, audit quality
Analysis of Receivables Control System in Avoiding Bad Debts at PT Pertamina Lubricants Fachruddin, Wan; Putri Z, Fahreza; Br. Purba, Rahima
Accounting and Business Journal Vol 5 No 1 (2023): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v5i1.4624

Abstract

This study aims to determine and evaluate the analysis of credit granting selection with the 5C principle, analyzing the turnover of accounts receivable and the implementation of the concept of an internal control system over accounts receivable at PT Pertamina Lubricants Sales Region I. The method used in this research uses descriptive qualitative research methods, namely by collecting and analyzing data, so as to provide a clear picture in accordance with the title that has been described. The data collection techniques used are interviews and documentation. The results of this study can explain that the 5C Application Analysis has been implemented properly. The important point that must be improved is a broader approach to the character of prospective debtors, such as seeking information from debtor relations. The turnover of trade receivables of PT Pertamina Lubricants is considered not optimal in managing its trade receivables because it is still below the set standard of 15 times while the average result of trade receivables is still 1.5 times, the author suggests that PT Pertamina Lubricants give awards in the form of incentives in stages based on the percentage of accounts receivable collection, giving these incentives can stimulate the enthusiasm of workers related to collecting trade receivables. For the results related to the Accounts Receivable Internal Control System at PT Pertamina Lubricants has been running well, where company management has implemented the basic concepts and principles of internal control according to COSO, but still requires some improvement. Improvements that need to be made include giving rewards to outsouching workers who help with operational administration if the billing goes smoothly and in accordance with company policy, on the other hand, giving punishment if the commitment to work does not go according to the company's vision and mission, carrying out the imposition of fines on customers according to the cooperation contract for the procurement of lubricants that have been mutually agreed upon and adding permanent human resources to the billing section so that there is no overlap of work / more focus according to the description of the responsibilities of each function worker.
THE INFLUENCE OF INDEPENDENCE, PROFESSIONALISM, AND ORGANIZATIONAL COMMITMENT TO PERFORMANCE AUDITORS IN PUBLIC ACCOUNTANT OFFICE IN MEDAN CITY Fachruddin, Wan
Accounting and Business Journal Vol 1 No 2 (2019): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v1i2.973

Abstract

This study aims to examine and analyze the effect of independence on auditor performance, the effect of professionalism on auditor performance and the effect of organizational commitment on auditor performance. In this study the authors used an associative approach, the source of the data used was primary data. Data collection techniques used are by distributing questionnaires/questionnaires to 47 auditors who work at the Public Accountant Office in the City of Medan. The sampling technique used in this study is saturated sampling. Data analysis techniques used in this study were descriptive statistical tests, multiple regression analysis, classic assumption tests, hypothesis testing and coefficient of determination tests. The results of this study indicate that 1) Independence has no effect on Auditor Performance, 2) Professionalism has a significant effect on Auditor Performance, 3) Organizational Commitment has a significant effect on Auditor Performance. 4) Independence, Professionalism and Organizational Commitment simultaneously influence the Auditor's Performance.
Analysis Of The Impact Of Intership Activities In Improving Skill and Expertise Of Accounting Study Program Students Aliah, Nur; Fachruddin, Wan
Accounting and Business Journal Vol 5 No 2 (2023): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v5i2.4672

Abstract

This study aims to determine the impact of internship activities in improving student skills andexpertise in accounting study programs. In this research study using a descriptive qualitativeapproach, where the data collection technique uses direct interviews and surveyer analysis to theobject of research, namely accounting students who have carried out internships in governmentoffices in the city of Medan. Based on the results of survey analysis to 8 students who conductedthe MBKM program implemented by Panca Budi University, the internship program will provideadditional competencies, 50% of students feel that there is an increase in soft skills after MBKMin developing competencies / skills as a provision for work after graduation. MBKM is importantto do in preparation for the post-campus period. 62.5% of students feel that MBKM is inaccordance with the needs of future graduates. The MBKM program is expected to be a forumfor students to develop competencies both in soft skills and hard skills development.
THE INFLUENCE OF PROFESSIONALISM, COMPETENCY, AND WORK EXPERIENCE ON AUDIT QUALITY AT THE PUBLIC ACCOUNTANT OFFICE IN MEDAN CITY Fachruddin, Wan; Tjg, Yulia Syafriani
Accounting and Business Journal Vol 2 No 1 (2020): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v2i1.1009

Abstract

This study aims to examine and analyze the effect of professionalism, competence and work experience on audit quality. This study uses an associative approach. The population in this study were all auditors who work at the Public Accounting Firm (KAP) in Medan City with a sample of 50 auditors . The sampling technique in this study used a convenience sampling technique. Collecting data used in this study using a questionnaire. The data analysis technique was carried out by using multiple linear regression analysis. The results showed simultaneously and partially professionalism, competence and work experience had a significant effect on audit quality .
IS THE AUDIT PROCEDURE DETERMINING THE AMOUNT OF DETERMINING THE AUDIT FEE? Fachruddin, Wan; Pribadi, Angelia
Accounting and Business Journal Vol 2 No 2 (2020): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v2i2.1005

Abstract

This study aims to test audit experience, work pressure on the amount of audit fee determination based on the regulation of the Indonesian Public Accountants Association (IAPI) management regulation number 2 of 2016. A total of 112 questionnaires were distributed to auditors in the city of Medan, but only 69 questionnaires were processed. some respondents did not fill out the questionnaire completely. Tests conducted in this study use multiple regression to prove the effect of work experience and time pressure on audit fees. The results of this study indicate that partially work experience has no significant effect on audit fees. The time pressure partially has a significant effect on audit fees.
The Effect of Independence and Competence on Audit Quality at the BPKP Representative of North Sumatra Province Fachruddin, Wan; Sari, Eka Puspa; Saraswati, Dwi
Accounting and Business Journal Vol 4 No 2 (2022): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v4i2.4622

Abstract

This study aims to determine the effect of: (1) Independence on Audit Quality, (2) Competence on Audit Quality, and (3) Independence and Competence on Audit Quality. Research is causal research. The sample in this study were 33 auditors who worked in the IPP, PPE, AN and P3APIP fields at the BPKP Representative of North Sumatra Province. The research sample was determined by purposive sampling method. This research questionnaire was measured using a Likert scale. Data analysis using multiple linear regression analysis with data quality test, classical assumption test, and data hypothesis testing with the help of SPSS 26 software. The results of this study indicate that (1) Independence has no effect on Audit Quality. This is indicated by the Sig value. 0.0775> 0.05 and the value of t count 1.832 < t table 2.04227. (2) Competence affects Audit Quality. This is indicated by the Sig value. 0.000 <0.05 and the t value is 5.229> t table 2.04227. (3) Independence and Competence simultaneously affect Audit Quality. This is indicated by a value of 0.000 <0.05 and an F value of 26.409> F table 3.32.
PENGARUH RASIO RETURN ON ASSET, EARNING PER SHARE DAN DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM PADA PERUSAHAAN F&B TERDAFTAR DI BEI Fatricia, Vinola Aura; Fachruddin, Wan; Dwilita, Handriyani
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.603

Abstract

The purpose of this study is to examine the impact of return on assets, earnings per share and debt-to-equity ratios on the stock prices of F&B companies listed on the IDX during 2019-2022. The population in this study was F&B companies listed on the IDX, with a total sample of 25 companies. The sampling technique used in this study was purposive sampling. The research method used is associative with data sources in the form of secondary data. The data analysis technique used is statistical data processing. The results of this study indicate that the independent variables, namely ROA, EPS and DER ratios, simultaneously have a significant impact on the share prices of F&B companies listed on the IDX during the period 2019-2022.
Analysis on How Learning Motivation And The Understanding of Information Technology Affects Accounting Students Cumulative Grade Point Average (GPA) Yolanda, Nabila; Izzati, Dina; Zahrani, Vista; Delani, Maisya; Fachruddin, Wan
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i3.563

Abstract

This study examines the relationship between accounting students' cumulative grade point average (GPA) and their information technology proficiency and motivation to learn. In the current digital era, success in the accounting business, where managing and reporting financial data is essential, increasingly depends on having a strong information technology background. The study used a survey methodology and a quantitative approach, focusing on 50 accounting students in Medan. A standardized questionnaire measuring demographics, learning motivation, and IT comprehension was used to gather data. Information technology knowledge and GPA have a significant positive link (p = 0.001), according to the data, suggesting that improving students' IT proficiency can significantly raise their academic achievement. On the other hand, learning motivation's impact on GPA is not statistically significant (p = 0.096), indicating that although motivation is relevant, other elements might be more crucial for academic achievement. To improve overall academic performance in accounting education, the findings highlight the necessity for educational institutions to concentrate on enhancing students' IT comprehension in addition to learning motivation tactics.
The Effect of Perceived Usefulness and Perceived Ease of Use on Intention to Use Accounting Applications for UNPAB Accounting Students Lukna, Yohanes Kevin; Miranda, Aqilah; Parsi, Citra Amelia; Septika, Edya Nashwa; Fachruddin, Wan
Journal of Indonesian Management Vol. 4 No. 4 (2024): December
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v4i4.2150

Abstract

This study aims to determine the relationship between the independent variables of perceived ease and perceived usefulness on the dependent variable of intention to use accounting applications with the subjects being accounting students and students in semester 3 and semester 7 at Universitas Pembangunan Panca Budi. The population consists of 60 students and female students obtained through a sampling method, namely purposive sampling. The data collection method was carried out using a survey, namely a questionnaire distributed online via google form. The data analysis technique was carried out using multiple linear regression analysis using the SPSS version 23 statistical application. The results of the analysis show that the independent variable perceived usefulness has a significant effect on intention to use accounting applications, it was also found that the perceived ease of use variable has a significant effect on intention to use accounting applications.
Co-Authors , Yunita Sari Rioni Aditya, Rizka Dina Angelia Pribadi Angelina, Sella Aulia, Yurika Br. Purba, Rahima Delani, Maisya Denada P Panggabean, Ivone Eka Puspa Sari Fatricia, Vinola Aura Handriyani Dwilita Izzati, Dina KHOFIFAH Lukna, Yohanes Kevin Lutfhi, Muhammad M. Irsan Nasution Manao, Marcella Marlina Lumbantobing, Suki Miranda, Aqilah Nabila, Talitha Nayma, Salshabilla Nur Aliah, Nur Nurmala Sari Panjaitan, Cristanti Parsi, Citra Amelia Puspita, Della Putri Z, Fahreza Saraswati, Dwi Sari, Andini Puspita Sati, Mutiara Laras Septika, Edya Nashwa Sihombing, Dona Silitonga, Claudia Jeremia Silitonga, Juliarta Sitorus, Atikah Sri Handayani Suci Ramadhani, Suci Tjg, Yulia Syafriani Vina Arnita Yolanda, Nabila Zahrani, Vista