Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Diponegoro Journal of Accounting CESS (Journal of Computer Engineering, System and Science)
Fauzan, Akram
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
PENGARUH KOMITE AUDIT DAN RISIKO BAWAAN AUDIT TERHADAP FEE AUDIT (Studi Terhadap Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Fauzan, Akram; Cahyonowati, Nur
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aims from this study is investigate the relationship between audit committee and inherent audit risk on audit fees. The independent variables used in this research is audit committee size, frequency of audit committee meetings, audit committee expertise, profitability, liquidity and solvency. Then the dependent variable in this research is audit fees.The population used in this study consists of companies in manufacturing sector listed on the Indonesian Stock Exchange. Using purposive sampling method, 270 samples used from companies in manufacturing sector which published annual reports for the period 2019-2021. This study uses multiple regression analysis to examine audit fees, audit committee size, frequency of audit committee meetings, audit committee expertise, profitability, liquidity and solvency.The result from this study show that audit committee expertise has a significant negative influence on audit fees. As for the size of the audit committee, frequency of audit committee meetings, profitability, liquidity and solvency do not significantly influence audit fees.
PENGARUH KOMITE AUDIT DAN RISIKO BAWAAN AUDIT TERHADAP FEE AUDIT (Studi Terhadap Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Fauzan, Akram; Cahyonowati, Nur
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aims from this study is investigate the relationship between audit committee and inherent audit risk on audit fees. The independent variables used in this research is audit committee size, frequency of audit committee meetings, audit committee expertise, profitability, liquidity and solvency. Then the dependent variable in this research is audit fees.The population used in this study consists of companies in manufacturing sector listed on the Indonesian Stock Exchange. Using purposive sampling method, 270 samples used from companies in manufacturing sector which published annual reports for the period 2019-2021. This study uses multiple regression analysis to examine audit fees, audit committee size, frequency of audit committee meetings, audit committee expertise, profitability, liquidity and solvency.The result from this study show that audit committee expertise has a significant negative influence on audit fees. As for the size of the audit committee, frequency of audit committee meetings, profitability, liquidity and solvency do not significantly influence audit fees.
Implementasi Sistem Kunci Pintu Otomatis Berbasis RFID dan Arduino Uno dengan Tampilan Status Akses Fauzan, Akram; Anggi Reswen, Raffi; Zaky Muchtar, Irfan; Yandra Niska, Debi
CESS (Journal of Computer Engineering, System and Science) Vol. 11 No. 1 (2026): Januari 2026
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/cess.v11i1.70445

Abstract

Penelitian ini menyajikan perancangan dan implementasi sistem kunci pintu otomatis berbasis teknologi RFID dan mikrokontroler Arduino Uno dengan tampilan status akses. Sistem ini bertujuan untuk meningkatkan keamanan pintu dan mempermudah pengendalian akses dengan hanya mengizinkan kartu RFID yang terdaftar untuk membuka kunci pintu. Saat kartu valid terdeteksi, mikrokontroler akan mengaktifkan mekanisme pengunci dan menampilkan status akses pada layar LCD, sedangkan kartu yang tidak terdaftar akan memunculkan pesan penolakan. Komponen perangkat keras terdiri atas Arduino Uno, modul pembaca RFID, tampilan LCD, dan aktuator pengunci, sedangkan perangkat lunak dikembangkan menggunakan Arduino IDE dengan pemrograman berbasis C. Kebaruan penelitian ini terletak pada analisis kinerja sistem akses pintu RFID sederhana yang difokuskan pada waktu respon sistem, stabilitas pembacaan UID pada jarak tertentu, serta kejelasan umpan balik status akses bagi pengguna. Hasil pengujian menunjukkan bahwa sistem mampu mengenali pengguna yang berwenang dan melakukan proses penguncian serta pembukaan otomatis dengan tingkat keberhasilan 100% dalam jarak uji. Penelitian ini membuktikan bahwa sistem kunci pintu otomatis berbasis RFID dapat menjadi solusi pengendalian akses yang efisien dan andal untuk lingkungan rumah tangga maupun institusional.
Co-Authors Anggi Reswen, Raffi Niska, Debi Yandra Nur Cahyonowati Zaky Muchtar, Irfan