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All Journal Jurnal Akuntansi Indonesia Dinamika Akuntansi Keuangan dan Perbankan Among Makarti IJIBE (International Journal of Islamic Business Ethics) EKONOMIS : Journal of Economics and Business Accounting Global Journal Management Studies and Entrepreneurship Journal (MSEJ) Wasana Nyata E-Jurnal Akuntansi TSM WASANA NYATA Jurnal Pengabdian Masyarakat Jurnal Ilmiah Bisnis, Manajemen, dan Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi Joong-Ki
Mar'ati, Fudji Sri
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Pelatihan Dan Pendampingan Perhitungan Harga Pokok Produksi Dalam Menentukan Harga Jual Pada Usaha Frozen Food Yasaka 57 Di Sidorejo Kidul, Kec. Tingkir, Kota Salatiga Erna Sudarmawanti; Fudji Sri Mar’ati; Mada Adi Wibowo
Jurnal Pengabdian Masyarakat (JUDIMAS) Vol. 4 No. 1 (2026)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat STIKes Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54832/judimas.v4i1.780

Abstract

This community service program partners with SMEs, namely the Yasaka 57 Frozen Food Business, located in Sidorejo Kidul Village, Tingkir District, Salatiga City. The frozen food business uses cassava as the basic ingredient with various processed products. SMEs play a very large role in advancing the Indonesian economy so that SMEs become an alternative provider of employment with various innovations produced and can reduce existing unemployment. The problem found is to classify fixed and variable costs and does not know what costs are included in overhead costs. The solution has been done is to provide literacy about the cost of production at the Yasaka 57 SMEs, Providing training and assistance in the utilization of production cost calculation, Providing training and assistance in production cost calculation and Providing training and assistance in production cost reporting. The implementation method is by means of intensive assistance and guidance with the stages (Planning, Implementation and Evaluation) the last is the result of the service, SMEs has been able to calculate the cost of production by means of inaccurate calculations into more accurate calculations according to cost accounting science and the Owner of Yasaka 57 Frozen Food SMEs in compiling production cost reports more accurately.
PENGARUH FINANCIAL DISTRESS, PERGANTIAN MANAJEMEN, UKURAN KAP DAN AUDIT FEE TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR Maria Entina Puspita; Tika Uswatun Chasanah; Fudji Sri Mar'ati
E-Jurnal Akuntansi TSM Vol. 6 No. 2 (2026): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v6i2.3071

Abstract

This study aims to analyze the effect of financial distress, management turnover, audit firm size and audit fees on auditor switching in manufacturing companies listed on the Indonesia Stock Exchange during the 2020-2023 period. Auditor switching is a condition where a company changes its Public Accounting Firm (KAP) or Public Accountant, so it is important to identify the influencing factors. The method used quantitative with multiple linear regression approach. Secondary data were obtained from the annual financial reports of manufacturing companies that purposive sampling criteria with sample 18 manufacturing companies. The analysis technique used the classical assumption test, multiple linear regression, t-test, f-test and coefficient of determination. The results reveal that financial distress, management turnover and audit firm size no significantly influence auditor switching, while audit fees significantly influence auditor switching. Simultaneous testing also shows that financial distress, management turnover, audit firm size and audit fees simultaneously do not significantly influence auditor switching. The coefficient determination results indicate that 7.3% of the variables contributing to auditor switching are financial distress, management turnover, audit firm size and audit fees. Other variables not yet examined in this study, such as audit delay, audit tenure and firm size contribute to the remainder. Auditor switching reflects the dynamics of the relationship between management and auditors. Therefore, investors should consider financial distress, management turnover, audit firm size and audit fees when making decisions.
Co-Authors Agus Wicahyono Ashari Purnomo Budi Riyanti Charisma Kuriata Ginting Suka Darsono Darsono Dianing Ratna Wijayani, Dianing Ratna Dina Rokayatun Elli Sulistyaningsih Erna Sudarmawanti Fachry Abda El Rahman Hardi Utomo Ika Wulandari Indra Permana, Indra Jaya Ramadaey Bangsa Jevina Rosanjani Kusuma Dwi Wikka Kukuh Satrianto Mada Adi Wibowo Mada Adi Wibowo, Mada Adi Maria Entina Puspita Maya Indriastuti Mendrofa, Syah Abadi Nelly Ervina Ningrum, Diah Kusuma Revaninda Ayudia Erlangga Riyanti Riyanti Safitri, Ainiya Anis Sri Pujiasih Sudarmawanti, Erna Tika Uswatun Chasanah Yanti Eryanti Yanuar Surya Putra Yosafat Kurniawan Yulinda Rahmawati