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All Journal Jurnal ASET (Akuntansi Riset) Kajian Akuntansi Jurnal Vokasi INFOKUM Jurnal Minfo Polgan (JMP) Majalah Iptek Politeknik Negeri Medan Polimedia KOPEMAS
Abdul Rahman
Politeknik Negeri Medan
Computer Science & IT Economics, Econometrics & Finance Education Engineering Library & Information Science Mathematics Social Sciences

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 1 
The Effect Of Financial Distress And Audit Delay On Auditor Switching On Banking Companies Listed On The Indonesia Stock Exchange Deliana deliana; Abdul Rahman; Lifian Monica; Ariama Susanti
Kajian Akuntansi Volume 23, No. 1, 2022
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v23i1.9318

Abstract

This study aims to prove the effect of financial distress and audit delay on auditor switching. The study was conducted in banking companies listed on the Indonesia Stock Exchange. The population of this study is the financial statements of banking companies listed on the Indonesia Stock Exchange. in 2016-2019 as many as 45 companies. Determination of the sample using purposive sampling using certain criteria, companies that meet the criteria are 37 companies with 4 years of observation, so the number of observations in this research is 148. Tests were carried out using logistic regression analysis with the help of SPSS software. The results of this study indicate that financial distress and audit delay have no effect on auditor switching.
Prediction of Financial Distress With Financial Ratio Analysis Abdul Rahman; Deliana Deliana; Riswanto Riswanto; Raya Puspita Sari Hasibuan
Kajian Akuntansi Volume 23, No. 2, 2022
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v23i2.9317

Abstract

This study aims to prove the effect of liquidity, profitability and leverage on financial distress. The study was conducted in mining companies listed on the Indonesia Stock Exchange. The population of this study was the financial statements of mining companies listed on the Indonesia Stock Exchange in 2014-2019. The sample was determined using purposive sampling using certain criteria. The test was carried out using multiple regression analysis with SPSS software assistance. The results of this study indicate that the liquidity variable has no effect on financial distress, while profitability and leverage have an effect on financial distress.
Prediction Academic Fraud of Accounting Students With Diamond Fraud Analysis Abdul Rahman; Deliana Deliana; Rizki Syahputra; Listiorini Listiorini; Maymunah Ghavira
Kajian Akuntansi Volume 24, No. 1, 2023
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v24i1.11406

Abstract

This study useful in obtain empirical evidence regarding the prediction academic fraud of accounting students at state higher education in Medan city using fraud diamond analysis.This research is expected to produce policies that will be able to prevent academic fraud at state higher education in Medan City. The data is primary data that comes directly from respondents using a questionnaire was distributed via googleform were sent directly to the respondents. Minimum sample used were 97 students majoring in accounting at state higher education in Medan city. This study used statistical analysis testing with SmartPLS (Partial Least Square). The results indicate that academic pressure and the ability to commit academic fraud have an effect on fraud academic. Opportunity and rationalization of committing academic fraud have no effect on academic fraud.Keywords : academic fraud, fraud diamond, smartpls
A ANALYSIS OF ACIERA F3 AND ACIERA F4 MILLING MACHINE CONDITIONS MEDAN STATE POLYTECHNIC MECHANICAL WORKSHOP Abdul Rahman; Aulia Salman; Ansharuddin; Bambang Sugiyanto
Majalah Iptek Politeknik Negeri Medan Polimedia Vol. 26 No. 1 (2023): Edisi Februari
Publisher : Politeknik Negeri Medan

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Abstract

Abstract Machine tools are the main machines and are indispensable for the engineering industry to produce high-quality machine and equipment components. In the mechanical workshop of the Medan State Polytechnic, apart from being used for student practicum activities, machine tools are also used to produce machine components ordered by several industries and factories around the city of Medan. This study aims to determine the feasibility of the Frais Aciera F3 and F4 machines by examining the main components and measuring their geometric accuracy, whether they still comply with the recommended standards and whether they are still suitable for use. The method used is to measure each component or part that is directly related to its main movements. The result data from the measurement is processed and compared with the reference from the standard. The activity begins with preparing the machine to be tested in static conditions, standard and precise tools, and measuring instruments. The results of the inspection found that the components of the F3 and F4 milling machines were lacking, incomplete, sacked and some components were missing. The accuracy of the machine was still within the permissible standard limits. Key Words: Machine tools, milling machines, conditions, feasibility
Determinant’s of Audit Quality D Deliana; Abdul Rahman; Rizki Syahputra; L Listiorini; Karyn SImbolon
Jurnal ASET (Akuntansi Riset) Vol 15, No 2 (2023): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i2.61333

Abstract

The objective of this study is to provide empirical evidence of how auditor accountability, competence, and integrity impact the quality of audits. The research used quantitative methods through questionnaires distributed directly to respondents and collected from 30 sample. The structural measurement and evaluation model using Smart PLS 4 software. The test results indicate that the accountability variable does not impact the quality of the audit. The quality of audits is improved when auditors possess both competence and integrity. Auditors require knowledge and experience when making decisions. The effectiveness of an audit greatly depends on the auditor's competence and integrity. Auditors must have great curiosity, be broad-minded, and be able to carry out analytical reviews in carrying out audit tasks, and auditors must be able to manage time well to complete each audit work, audit results reports can be accounted for by the auditor and not avoid or blame other people who may result in harm to others. Auditors as the spearhead of the implementation of audit tasks must always improve the knowledge so that the application of knowledge can be maximized in practice. The novelty of this research from previous research is that the previous variables used Independence, Complexity of Tasks, and Auditor Competency on the Audit Quality variables, while this research uses Accountability and Integrity variables as independent variables, the research location was carried out in a different place, namely the previous research was carried out at KAP Bali while this research was conducted at KAP Medan City.
PENERAPAN MESIN PEMBUAT PELET UNTUK PETERNAK IKAN DI KECAMATAN KWALA BEGUMIT GUNA MEMPRODUKSI PELET MANDIRI Abdul Rahman; Sumartono Sumartono; Achmad Irianto
Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) #5 2024 Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) 2021
Publisher : Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) #5 2024

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Abstract

Tujuan dari Pengabdian Kepada Masyarakat (PKM) ini adalah menerapkan  teknologi kepada peternak ikan dalam membuat pakan secara mandiri sehingga  dapat mengurangi biaya operasional peternak. Mitra sebagai peternak ikan Lele dan ikan Nila mampu memproduksi pakan dan mengurangi ketergantungan terhadap pakan pabrikan. Dengan meningkatnya kebutuhan pakan, tentunya harus diimbangi dengan pemenuhan kapasitas pakan untuk ternak ikan. Pemberian pakan yang kurang, akan mempengaruhi perkembangbiakan ikan. Tahapan kegiatan program ini meliputi proses persiapan rancangan teknologi mesin, persiapan bahan dan sarana pendukung, membangun mesin, pelaksanaan dan penerapan tekonologi. Capaian hasil program ini mitra mampu memproduksi pakan sendiri yang dapat mengurangi ketergantungan pakan pabrikan, meningkatkan produksi dengan mesin yang berteknologi sederhana dan tepat guna yang dapat memproduksi pelet sebanyak 20 kg/jam, sehingga mampu memenuhi kebutuhan pakan untuk sekitar 2000 ekor ikan nila dan ikan lele setiap hari
Pengaruh Struktur Modal dan Profitabilitas Terhadap Harga Saham Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Michael Bungaran Sitanggang; Eli Safrida; Khanti Listya; Abdul Rahman
Jurnal Minfo Polgan Vol. 15 No. 1 (2026): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v15i1.16114

Abstract

This study aims to examine the effect of capital structure and profitability on stock prices, with firm size as a moderating variable, in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The background of this research is based on the inconsistency of previous study results regarding the influence of capital structure and profitability on stock prices, as well as the limited research on the moderating role of firm size, particularly in the energy sector. The theory used in this study is the Signaling Theory, which explains that capital structure and profitability can provide either positive or negative signals to investors, ultimately affecting the company's stock price. The sampling method employed in this research is purposive sampling, resulting in 82 samples drawn from 47 companies that constitute the research population. The method used in this study is multiple linear regression and Moderated Regression Analysis (MRA), with the assistance of SPSS version 29 for testing. The findings indicate that capital structure has a significant effect on stock prices, while profitability does not show a significant influence. Regarding the moderating role, firm size is proven to weaken the relationship between capital structure and stock prices but does not moderate the relationship between profitability and stock prices.
Integrating Local Wisdom, Sustainability, and Digital Transformation to Empower Msmes in Medan City Mardelia Desfrida; Abdul Rahman; Rizki Syahputra; Aswin Fahmi D
INFOKUM Vol. 14 No. 03 (2026): Infokum, May - June 2026
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/infokum.v14i03.3121

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in regional economic development; however, many face challenges in integrating local cultural identity, sustainability, and digital transformation into their business practices. This study develops FoSSEI LOKALITA, an MSME empowerment model that integrates local wisdom, sustainability, digital transformation, and multi-actor collaboration to enhance MSME resilience and competitiveness in Medan City, Indonesia. The study adopts an applied participatory approach by combining Design-Based Research (DBR) and Research and Development (R&D) methods. Data were collected through literature review, observation, interviews, focus group discussions, questionnaires, and expert validation. The findings indicate that although 80% of MSMEs incorporate local cultural elements into their products, 60% have not consistently communicated their cultural identity, 65% lack systematic financial records, and only 18% utilize digital marketplaces. In response, FoSSEI LOKALITAproposes a four-stage empowerment framework comprising local potential identification, capacity building, digitalization and product innovation, and pentahelix-based collaboration and replication. The model positions local wisdom as a strategic source of innovation, sustainability as a governance principle, and digital transformation as a catalyst for market adaptation. This study contributes by introducing an integrated empowerment framework that connects enterprise capacity development with collaborative ecosystem strengthening. The proposed model provides practical guidance for policymakers and development agencies in promoting sustainable, culturally rooted, and digitally enabled MSME development, while offering a foundation for future empirical validation.
PKM Membangun Sistem Pengendalian Internal Keuangan Untuk Pabrik Roti Berbasis Rumah Tangga Melalui Pendampingan Akuntansi Dasar (Jl. Subur II Ujung Gg. Mandiri, Kota Medan, Sumatera Utara) Raya Hasibuan; Putri Syuhada; Anriza Witi Nasution; Nuraini Nuraini; Abdul Rahman
Jurnal Vokasi Vol 10, No 1 (2026): Maret
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/vokasi.v10i1.8239

Abstract

Usaha pabrik roti berbasis rumah tangga memiliki peran penting dalam mendukung perekonomian masyarakat, khususnya pada sektor usaha mikro dan kecil. Namun, sebagian besar pelaku usaha masih menghadapi kendala dalam pengelolaan keuangan, seperti ketiadaan sistem pengendalian internal, lemahnya pencatatan transaksi, serta ketidaktahuan dalam menghitung harga pokok produksi dan laba secara tepat. Hasil observasi menunjukkan bahwa pencatatan masih dilakukan manual tanpa standar, biaya produksi tidak dihitung menyeluruh, dan sistem pengawasan kas belum memadai.Kegiatan pengabdian ini bertujuan meningkatkan kapasitas manajerial dan akuntansi pelaku usaha pabrik roti rumah tangga melalui penerapan akuntansi dasar berbasis sistem pengendalian internal sederhana yang sesuai dengan karakteristik usaha kecil. Tujuan khusus program meliputi: (1) meningkatkan pemahaman serta keterampilan pencatatan dan pengawasan keuangan yang sistematis; (2) membantu penyusunan laporan arus kas dan perhitungan harga pokok produksi sederhana; serta (3) mendukung peningkatan kapasitas produksi melalui bantuan peralatan seperti loyang, kompor pemanggang, dan troli roti.Program dilaksanakan selama tiga bulan melalui pendekatan partisipatif dengan tahapan survei awal, penyusunan sistem pengendalian internal, pelatihan akuntansi dasar, pendampingan implementasi, serta monitoring dan evaluasi. Pelatihan dilakukan secara intensif dengan metode studi kasus dan simulasi praktik pencatatan. Luaran kegiatan meliputi modul pelatihan, template laporan keuangan sederhana, artikel populer, serta peningkatan peralatan produksi. Keberhasilan program diukur melalui peningkatan keterampilan pencatatan, penerapan sistem keuangan berkelanjutan, dan peningkatan efisiensi produksi
Co-Authors Achmad Irianto Anriza Witi Nasution Ansharuddin Ariama Susanti Aswin Fahmi D Bambang Sugiyanto DELIANA DELIANA Desfrida, Mardelia Karyn SImbolon Khanti Listya L Listiorini Lifian Monica Listiorini Maymunah Ghavira Michael Bungaran Sitanggang Nuraini Nuraini R Riswanto Raya Hasibuan Raya Puspita Sari Hasibuan Rizki Syahputra Safrida, Eli Salman, Aulia Sumartono Sumartono Syuhada, Putri