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All Journal Majalah Ilmiah Warta Dharmawangsa Comsep : Jurnal Pengabdian Kepada Masyarakat Worksheet : Jurnal Akuntansi
Facrul Rozi
Universitas Dharmawangsa
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Social Sciences

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Pelatihan Penyusunan Laporan Keuangan dan Manajemen Keuangan UMKM dalam Upaya Pengembangan Usaha Facrul Rozi; Mekar Meilisa Amalia; Nurhayati Nurhayati Nurhayati; Sahnan Rangkuti; Dewi Wahyuni
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2022): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.223 KB) | DOI: 10.54951/comsep.v3i1.235

Abstract

Since the government ratified the Indonesian batik day, efforts to develop the business of batik craftsmen in Solo Raya have generally increased, however, the craftsmen have experienced difficulties in loan business. Creditors need financial statements which are the only reliable information in consideration for lending. Not infrequently because batik craftsmen throughout Solo Raya do not have financial reports, the craftsmen have not been able to get business capital from loans. The approach used in this Abdimas activity: 1). Lecture method. 2) Training Methods. Meanwhile, the data collection method used by the Abdimas Team on Financial Management is in the form of questions and answers and discussions with participants. Overall, counseling on the preparation of financial reports and financial management of MSMEs received a good response from various parties, both the perpetrators of MSMEs in Wijaya Kusuma batik, batik craftsmen and officials in Solo Raya.
PENGARUH PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT, SUPERVISI SEBAGAI VARIABEL MODERATING PADA KANTOR AKUNTAN PUBLIK (KAP) DI KOTA MEDAN Anisa Putri Salsabila; Muhammad Fahmi; Facrul Rozi; Riva Ubar Harahap
Worksheet : Jurnal Akuntansi Vol 5, No 3 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i3.9078

Abstract

This study aims to examine and analyze the influence of auditor experience on audit quality and the role of supervision as a moderating variable in Public Accounting Firms (KAP) in Medan. This is a quantitative study using an associative approach. The population in this study was all auditors working in Public Accounting Firms (KAP) in Medan, with a sample size of 83 auditors. The data collection method used a survey method by distributing questionnaires to respondents. The data analysis technique employed a quantitative approach using statistical analysis using the Automated Model Analysis (AU), Inner Model Analysis (IN), Hypothesis Testing, and Moderated Regression Analysis (MRA). Data processing in this study used SemPLS (Partial Least Squares) software. The results of the study indicate that auditor experience has a positive and significant effect on audit quality. This indicates that auditors with more work experience have a better ability to detect material misstatements and apply audit procedures appropriately. Furthermore, the results of the moderating variable test indicate that supervision does not moderate the effect of auditor experience on audit quality.
Pengaruh Penggunaan Atlas Terhadap Kualitas Audit Dengan Pengalaman Auditor Sebagai Variabel Moderating Muhammad Fahmi; Dinda Annisa Putri Arliantha; Riva Ubar Harahap; Evodila Evodila; Facrul Rozi
Jurnal Warta Dharmawangsa Vol 20, No 1 (2026)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v20i1.8266

Abstract

Co-Authors Anisa Putri Salsabila Dewi Wahyuni Dinda Annisa Putri Arliantha Evodila Evodila Mekar Meilisa Amalia MUHAMMAD FAHMI Muhammad Fahmi Nurhayati Nurhayati Riva Ubar Harahap Riva Ubar Harahap Sahnan Rangkuti