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All Journal Jurnal ASET (Akuntansi Riset) Kajian Akuntansi Majalah Iptek Politeknik Negeri Medan Polimedia KOPEMAS
Abdul Rahman
Politeknik Negeri Medan
Economics, Econometrics & Finance Engineering Social Sciences

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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
Co-Authors Achmad Irianto Ansharuddin Ariama Susanti Bambang Sugiyanto D Deliana DELIANA DELIANA Karyn SImbolon L Listiorini Lifian Monica Listiorini Maymunah Ghavira R Riswanto Raya Puspita Sari Hasibuan Rizki Syahputra Salman, Aulia Sumartono Sumartono