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All Journal Paradigma : Journal of Science, Religion and Culture Studies Assets : Jurnal Ekonomi, Manajemen dan Akuntansi I-ECONOMICS: A Research Journal on Islamic Economics JPM (Jurnal Pemberdayaan Masyarakat) Syntax Literate: Jurnal Ilmiah Indonesia SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JURNAL EDUCATION AND DEVELOPMENT Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS Minda Baharu JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat MBIA Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Riset Akuntansi Aksioma AKURASI: Jurnal Riset Akuntansi dan Keuangan Majalah Sainstekes JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Akurasi : Jurnal Studi Akuntansi dan Keuangan SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Journal of Economics and Business Aseanomics Journal of Research in Business, Economics, and Education Jurnal Akuntansi dan Manajemen Jurnal Manajemen Jurnal Abdi Insani BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Pengabdian UNDIKMA Jurnal Orientasi Bisnis dan Entrepreneurship Jurnal Kewarganegaraan Majalah Ilmiah UPI YPTK Jurnal Ekonomi Jurnal Inovasi Penelitian dan Pengabdian Masyarakat Jurnal Ekonomi dan Manajemen Indonesia AKM: Aksi Kepada Masyarakat Jurnal ABDIMAS Budi Darma PROGRESIF Jurnal Bakti Bagi Bangsa Journal of Entrepreneurship and Community Innovations Akurasi
Budiantoro, Harry
Fakultas Ekonomi Dan Bisnis, Universitas YARSI
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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PELATIHAN PEMASARAN UMKM BERBASIS MEDIA SOSIAL PADA DESA MANDALAMEKAR KAB.BANDUNG Budiantoro, Harry; Anthonio, Dean Salomo; Santosa, Perdana Wahyu; Subing, Hesty Juni Tambuati; Zahra, Nurfadhilah; Wiratama, Lison
Journal of Entrepreneurship and Community Innovations Vol 2 No 2 (2024): FEBRUARI 2024
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jeci.v2i2.118

Abstract

Pengabdian ini bertujuan untuk mengevaluasi pengetahuan, keterampilan, dan penerapan pemasaran melalui media sosial di Desa Mandalamekar, Kecamatan Cimenyan, Kabupaten Bandung. Ini didasarkan pada kenyataan bahwa salah satu tantangan yang dihadapi oleh Desa umumnya adalah kurangnya pengetahuan tentang pemasaran online, terutama seiring dengan kemajuan teknologi internet. Oleh karena itu, penting untuk memberikan pelatihan mengenai pemasaran UMKM berbasis media sosial agar memungkinkan UMKM untuk melakukan transaksi dengan lebih mudah melalui aplikasi. Metode implementasi terdiri dari analisis awal, yang mencakup survei dan pelatihan UMKM dalam pemasaran melalui media sosial, serta melibatkan pihak terkait lainnya. Kegiatan pelatihan melibatkan narasumber dari internal dan eksternal. Hasil dari pelaksanaan pelatihan menunjukkan peningkatan dalam kualitas produksi video untuk pemasaran UMKM di Karang Taruna
The Pelatihan Kerajinan Tangan dan Penghitungan HPP Bagi MT Annisa Desa Tugu, Depok Sari, Imelda; Budiantoro, Harry; Asaari, Masagus
Journal of Entrepreneurship and Community Innovations Vol 2 No 2 (2024): FEBRUARI 2024
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jeci.v2i2.119

Abstract

Setiap kelompok majelis taklim pastinya memiliki kegiatan rutin yang dilaksanakan secara mingguan atau bulanan. Tetapi sayangnya, meskipun anggota majelis taklim telah memiliki jadwal kegiatan rutin, namun seringkali kurang dimanfaatkan untuk kegiatan produktif yang bisa menghasilkan uang dan berdampak jangka panjang. Oleh karena itu, kegiatan pengabdian masyarakat ini mencoba untuk pemberian pelatihan pembuatan kerajinan tangan yang bernilai jual, sehingga diharapkan meningkatkan ketrampilan dan kreatifitas anggota majelis taklim dalam menciptakan sesuatu kreasi yang memiliki nilai guna dan atau bernilai seni. Kegiatan dilakukan bersama mitra majelis taklim An-nisa desa tugu cimanggis depok dengan metode ceramah interaktif dan praktek pembuatan produk. Kami menemukan bahwa partisipan masih mengalami kesulitan mendasar terkait pemahaman dan eksekusi dari sisi penghitungan harga pokok produksi. Pasca acara, kegiatan ini mendukung anggota majelis taklim untuk bisa memiliki keterampilan dalam membuat suatu produk yang bernilai jual tinggi dan memahami perhitungan harga pokok produksi suatu produk
PELATIHAN DIFERENSIASI PRODK BERBASIS ZERO WASTE SOLUSI DAYA SAING DAN OMZET POKDAKAN NAMINASANG FARM & CO Budiantoro, Harry; Santosa, Perdana Wahyu; Paramitra, Yuaniko; Zhafiraah, Nazma Riska; Oktavia, Dinda
Jurnal Abdi Insani Vol 11 No 3 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i3.1919

Abstract

Zero waste-based product differentiation training as a solution to improve the competitiveness of the Naminasang Farm & Co. fish farming group (POKDAKAN). Zero waste is an approach that optimizes the use of resources and reduces waste, resulting in environmentally friendly and more economically valuable products. This training aims to provide understanding and skills to POKDAKAN members in developing varied, innovative, and sustainable processed catfish products by utilizing waste from fish farming and processing. Through the zero waste approach, POKDAKAN Naminasang Farm & Co can create various new products such as animal feed from fish waste, organic fertilizer from fish farming waste, and healthy snacks from fish skin or bones. The results of this training are expected to improve operational efficiency, reduce production costs, and expand market share through sustainability-based product innovation. Thus, zero waste-based product differentiation is expected to be an effective strategy to improve the competitiveness of POKDAKAN Naminasang Farm & Co in local and global markets, as well as contribute to the circular economy and sustainable development.
The determinants of auditor switching: The role of audit committee, firm size, audit fees, and financial distress with audit quality as a moderator Oktavia, Dinda; Budiantoro, Harry
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 8 No 1 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v8i1.1747

Abstract

This study aims to analyze the factors influencing auditor switching, considering audit quality as a moderating variable. The phenomenon of auditor switching in Indonesia is becoming increasingly relevant with the introduction of auditor rotation regulations and the growing demand for good corporate governance. This study uses secondary data in the form of audited financial statements of companies included in the Sri Kehati index for the 2019–2023 period. Data analysis was conducted using SPSS 31 to examine the effects of the audit committee, company size, audit fees, and financial distress on auditor switching, with audit quality as a moderating variable. The results show that the audit committee does not affect auditor switching, whereas company size, audit fees, and financial distress do. Furthermore, audit quality is unable to moderate the influence of the four independent variables on auditor switching. These findings conclude that the decision to switch auditors is more determined by internal company factors, particularly financial condition and audit fees, than by the audit committee's role or audit quality. Public interest statements The managerial implications of this study emphasize the need for company management to carefully consider factors such as cost, independence, and financial condition before making auditor-switching decisions, and for regulators to ensure that auditor-switching practices are carried out in accordance with the principles of transparency and good governance.
The determinants of auditor switching: The role of audit committee, firm size, audit fees, and financial distress with audit quality as a moderator Oktavia, Dinda; Budiantoro, Harry
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 8 No 1 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v8i1.1747

Abstract

This study aims to analyze the factors influencing auditor switching, considering audit quality as a moderating variable. The phenomenon of auditor switching in Indonesia is becoming increasingly relevant with the introduction of auditor rotation regulations and the growing demand for good corporate governance. This study uses secondary data in the form of audited financial statements of companies included in the Sri Kehati index for the 2019–2023 period. Data analysis was conducted using SPSS 31 to examine the effects of the audit committee, company size, audit fees, and financial distress on auditor switching, with audit quality as a moderating variable. The results show that the audit committee does not affect auditor switching, whereas company size, audit fees, and financial distress do. Furthermore, audit quality is unable to moderate the influence of the four independent variables on auditor switching. These findings conclude that the decision to switch auditors is more determined by internal company factors, particularly financial condition and audit fees, than by the audit committee's role or audit quality. Public interest statements The managerial implications of this study emphasize the need for company management to carefully consider factors such as cost, independence, and financial condition before making auditor-switching decisions, and for regulators to ensure that auditor-switching practices are carried out in accordance with the principles of transparency and good governance.
Auditor switching tendency in public companies of Jakarta Islamic Index (JII): An audit fee moderation perspective Zhafiraah, Nazma Riska; Budiantoro, Harry
SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Vol 8 No 1 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/serambi.v8i1.1748

Abstract

This study aims to analyze the effect of audit report lag, firm size, audit committee, and financial distress on auditor switching, with audit fee as a moderating variable. The research sample comprises 13 manufacturing companies in the miscellaneous industry sector listed on the Jakarta Islamic Index (JII) during 2019–2023, yielding 65 observations selected through purposive sampling. Logistic regression was employed for data analysis. The findings show that audit report lag and firm size have a significant negative effect on auditor switching, while financial distress has a significant positive effect. In contrast, the audit committee has no significant effect on auditor switching. Furthermore, audit fees do not moderate the relationship between audit report lag, firm size, audit committee, and financial distress with auditor switching. These results indicate that the decision to change auditors is more influenced by internal factors such as financial conditions and business complexity, as well as auditor rotation regulations, rather than the amount of audit fees paid. Public interest statements The originality of this study lies in its focus on sharia-compliant companies listed on the JII, which are rarely examined, thereby providing new insights into the dynamics of auditor switching in Indonesia's Islamic capital market.
The effect of auditor reputation, audit fee , audit committee, and financial distress on audit quality with company size as a moderating variable Nurzahra, Sinta; Budiantoro, Harry
Jurnal Akuntansi dan Manajemen Vol. 23 No. 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v23i1.265

Abstract

This study is motivated by the growing demand for financial reporting transparency amidst recurring manipulation cases in Indonesian public companies. Audit quality plays a crucial role in enhancing investor trust in financial statements presented by firms. The purpose of this research is to examine the effects of auditor reputation, audit fee, audit committee, financial distress, and firm size on audit quality in companies listed in the Jakarta Islamic Index (JII) during 2019–2023, with firm size also tested as a moderating variable. A quantitative approach was employed, using secondary data from JII companies’ financial reports, and the analysis was conducted using regression methods. The findings reveal that audit fees, audit committees, financial distress, and firm size significantly influence audit quality, while auditor reputation shows no effect. Furthermore, firm size moderates the relationship between several independent variables and audit quality. These results highlight the importance of internal corporate factors and auditor independence in producing high-quality audits and provide implications for regulators, auditors, and investors to improve governance and transparency.
Co-Authors Abshar, Muhammad Adinda Primadini Agus Tantri Ningsih, Hestin Alfadia, Osa Alyta Shabrina Zhusrin Alyta Shabrina Zhusryn Alyta Shabrina Zuzryn Amanda Serena Any Setianingrum Any Setianingrum, Any Aprillivia, Nanda Dwi Arni Karina Asaari, Masagus Auliffi Ermian Challen Bagas Andrean Agasva Bayu Bayu Cahyo Adi Nugroho Corry Muslimah Ogan Dean Salomo Kumenaung Destiyani, Annisa Devi Nur Fazriyani Donanti, Elita Efendy Zain Efendy Zain, Efendy Eindye Taufiq, Eindye Fajriyah, Nurul Faruqi, Faris Fitrianda Melania Wati Frisylia Assyifa Hamzah Gunawan, Andri Hasan, Nida Nadya Herika Hayurani Herika Hayurani, Herika Hestin Agus Tantri Hestin Agus Tantri Ningsih Hestin Agus Tantri Ningsih Hestin Agus Tantri Ningsih Hestin Agus Tantriningsih Hestin, Hestin Hesty Juni T S Hukama, La Diadhan Imelda Sari Imelda Sari Imelda Sari Indah Arganeta Junika , Windy Kanaya Lapae Kanaya Lapae Kanaya Lapae Kasbuntoro Kasbuntoro Kinanti, Sekar La Diadhan Hukama La Diadhan Hukama Lapae, Kanaya Listriyani, Listriyani Meyvi Devtari Bella Mohamad Royudin Nabila, Lulu Akmal Ningsih , Hestin Agus Tantri Ningsih, Hestin Agus Tantri Noviyanti, Cahyani Rahma Nurhasanah Nurhasanah Nurisma, Firra Nurjanah, Feby Nurlita Malawat Nurlita Malawat Nurzahra, Sinta Oktavia, Dinda Palloge, Arya Narendra Andi Perdana Wahyu Santosa Perdana Wahyu Santosa Perdana Wahyu Santosa Perdana Wahyu Santosa Perdana Wahyu Santosa Primadini, Adinda Putri, Arimbi Eka Salsabila, Aulia Zikra Selvy Lintang Tamida Shabrina Alma Shaleh, Khairul Siti Anis Aniqoh Siti Marhamah, Siti Subing, Hesti Juni Tambuati Subing, Hesty Juni Tambuati Suhaeri Suhaeri, Suhaeri Supriyatin Supriyatin Suyana, Hilma Tantri Ningsih, Hestin Agus Trisna Ayu Puspita Tsusayya Aghnia Muthi’a Wiratama, Lison Yuaniko Paramitra Yuniar Fachriawati Fauzi Zahra, Nurfadhilah Zainal Zawir Simon Zainal Zawir Simon, Zainal Zawir Zhafiraah, Nazma Riska