Article Per Year (5 Year)
p-Index From 2021 - 2026
3.374
P-Index
This Author published in this journals
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 Jurnal Akuntansi, Manajemen dan Bisnis Digital Innovative: Journal Of Social Science Research Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Jurnal Pengabdian Bukit Pengharapan
Wan Fachruddin
Dosen Tetap STIE Harapan Medan
Aerospace Engineering Arts Humanities 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 Public Health Social Sciences Veterinary Other

Published : 24 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 24 Documents
Search

 1   2   3 
PENGARUH PEMANFAATAN TEKNOLOGI DAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM PADA DESA LAU GUMBA KABUPATEN KARO Sari Rioni, Yunita; Fachruddin, Wan; Damanik, Destari; Aulia, Yurika
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 10, No 7 (2023): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v10i7.2023.3648-3656

Abstract

Salah satu upaya untuk mencapai kemandirian finansial suatu negara dalam pembiayaan pembangunan adalah dengan mengumpulkan dana dari sumber internal negara, yaitu pajak. Pajak ini dikumpulkan berdasarkan ketentuan undang-undang dan peraturan yang mengharuskan wajib pajak untuk membayar tanpa adanya balas jasa langsung dari pemerintah. Dana pajak tersebut dapat dialokasikan dan digunakan oleh pemerintah untuk membiayai kegiatan-kegiatan yang bermanfaat bagi masyarakat. 
PENGARUH KEMAMPUAN DAN INDEPENDENSI TERHADAP KINERJA AUDITOR PADA BPKP MEDAN Fachruddin, Wan; Denada P Panggabean, Ivone
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 10, No 11 (2023): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v10i11.2023.5296-5303

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh kemampuan auditor terhadap kinerjanya, independensinya terhadap kinerjanya, serta pengaruh gabungan antara kemampuan dan independensi terhadap kinerjanya. Untuk menilai bagaimana masing-masing variabel independen mempengaruhi variabel dependen secara terpisah digunakan metode pengujian hipotesis. Penelitian ini merupakan penelitian korelasional yang mengamati subjek penelitian secara langsung. Populasi berjumlah 162 orang, dan sampel terdiri dari 38 orang fungsional auditor (PFA) yang bekerja pada bagian investigasi dan bagian APD kantor perwakilan BPKP Provinsi Sumatera Utara. Metode Slovin digunakan untuk menganalisis sampel. Skala Likert digunakan untuk mengukur hasil survei penelitian. Analisis data dilakukan dengan menggunakan analisis regresi linier berganda, dan pengujian kualitas, pengujian asumsi klasik, dan pengujian hipotesis data dilakukan dengan menggunakan software SPSS 26. Hasil penelitian menemukan bahwa (1) kemampuan auditor mempunyai pengaruh positif signifikan terhadap kinerja auditor, dan nilainya Sig; 0,003 lebih kecil dari 0,05, dan nilai t hitung adalah 3,232 lebih besar dari 2,030. Nilai t hitung sebesar 3,407 lebih besar dari 2,030 dan 0,002 kurang dari 0,05. (3) Kemampuan dan independensi mempunyai pengaruh positif signifikan terhadap kinerja auditor; nilai F hitung sebesar 39,626 atas F, dan nilai tersebut 0,00 0,05. Tabel 3.267.
LITERASI PEMERIKSAAN KEUANGAN PADA UMKM DI KELURAHAN SIDOMULYO KECAMATAN STABAT Fachruddin, Wan; Aliah, Nur; Rizkina, Miftha; Sitorus, Atika Zuhra
Jurnal Pengabdian Bukit Pengharapan Vol. 5 No. 2 (2025)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v5i2.975

Abstract

This Community Service Program aims to enhance financial examination literacy among Micro, Small, and Medium Enterprises (MSMEs) in Sidomulyo Village, Stabat District. The main problems faced by MSMEs in this area include limited understanding of basic financial examination, as indicated by inadequate transaction records, poorly organized supporting documents, the mixing of personal and business finances, and the inability to evaluate business financial conditions in a simple and systematic manner. The program was implemented using a participatory approach through socialization activities, interactive training, and direct assistance to MSME owners. The training materials focused on basic concepts of financial examination, identification and verification of transaction evidence, separation of personal and business finances, and the introduction of financial statements based on the MSME Financial Accounting Standards (SAK EMKM) as a foundation for financial evaluation. The evaluation results indicate a significant improvement in participants’ understanding of the importance of financial examination as a tool for financial control and business performance evaluation. Most participants reported increased confidence in managing their business finances in a more orderly and transparent manner. This program represents an initial step in building MSMEs’ awareness of financial examination practices to support more professional and sustainable business management.
The Influence Of Anti-Fraud Awareness, Organizational Culture And Whistleblowing System On Prevention At PTPN Lll (Persero) Medan City Khairani, Nia Azania; Nasution, M. Irsan; Fachruddin, Wan
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11022

Abstract

This study aims to analyze the influence of anti-fraud awareness, organizational culture, and the whistleblowing system on fraud prevention. Fraud is a serious problem that can cause financial and non-financial losses to organizations, thus requiring comprehensive and sustainable prevention efforts. This study used a quantitative approach with a survey method. Data were collected through questionnaires distributed to respondents selected using a purposive sampling technique. Data analysis was conducted using multiple linear regression to test the influence of each independent variable on the dependent variable. The results show that anti-fraud awareness, organizational culture, and the whistleblowing system partially and simultaneously have a positive and significant effect on fraud prevention. These findings indicate that increasing individual understanding of anti-fraud, strengthening organizational values ​​and norms, and implementing an effective whistleblowing system can strengthen fraud prevention efforts. This study provides a practical contribution to organizations in formulating more effective internal control policies and fraud prevention strategies.
Co-Authors , Yunita Sari Rioni Aditya, Rizka Dina Angelia Pribadi Angelina, Sella Aulia, Yurika Br. Purba, Rahima Damanik, Destari Delani, Maisya Denada P Panggabean, Ivone Eka Puspa Sari Fatricia, Vinola Aura Handriyani Dwilita Izzati, Dina Kartika, Maya Dwi Khairani, Nia Azania 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 Rizkina, Miftha Saraswati, Dwi Sari, Andini Puspita Sati, Mutiara Laras Septika, Edya Nashwa Sihombing, Dona Silitonga, Claudia Jeremia Silitonga, Juliarta Sitorus, Atika Zuhra Sitorus, Atikah Sri Handayani Suci Ramadhani, Suci Tjg, Yulia Syafriani Vina Arnita Yolanda, Nabila Zahrani, Vista