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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Journal of Information System, Applied, Management, Accounting and Research KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT ABDIKARYA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Al-Mu'awanah LAWSUIT JURNAL PERPAJAKAN
Denny Putri Hapsari, Denny Putri
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Veterinary Other

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Pemasaran Digital untuk Peningkatan Laba dan Branding UMKM Artiwi, Nila Prasetyo; Denny Putri Hapsari, Denny Putri; Winasis, Persis Haryo; Muadudin, Muadudin; Mulyawati, Mulyawati
Al-Mu'awanah: Jurnal Pengabdian kepada Masyarakat Vol 5 No 2 (2024): Desember 2024
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/almuawanah.v5i2.24575

Abstract

The digital marketing engagement strategy was implemented to increase profits and branding of Micro, Small and Medium Enterprises (MSMEs) in Harundang Village, Cikeusal District, Serang Regency, Banten Province. Harundang Village has MSME potential in the form of opak, ceplis and papaya stick production. This Seminar activity on Digital Marketing aims to provide knowledge and open the community's insight into MSME players in optimizing the use of digital media as an effective marketing tool, so that they can expand market reach, increase interaction with consumers, and build a stronger brand image. Through collaboration between students and the Harundang Village community, this activity was carried out using the lecture method and various training and mentoring programs were implemented, including the use of social media, creative content strategies, and data analysis to understand consumer behavior. It is hoped that the results of implementing this strategy will show a significant increase in consumer engagement, sales growth, and strengthening MSME branding which will have an impact on improving the economy of the Harundang Village community. This article concludes that proper digital marketing engagement can be one of the keys to success for MSMEs in increasing competitiveness and business sustainability in the digital era.
DETERMINASI AUDITOR SWITCHING: PERAN PROFITABILITAS, FINANCIAL DISTRESS, DAN OPINI GOING CONCERN DI SEKTOR PERTAMBANGAN INDONESIA Kurnia, Denny; Hapsari, Denny Putri; Almadina, Salsabila Diva
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 3 (2025): JISAMAR (Journal of Information System, Applied, Management, Accounting and Resea
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i3.1999

Abstract

This study aims to examine the influence of profitability ratio, financial distress, and going concern audit opinion on auditor switching among mining companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Auditor switching is a critical issue in accounting and auditing, as it relates to auditor independence and financial statement transparency. This research employs a quantitative approach using secondary data derived from audited financial reports. The independent variables in this study include Return on Assets (ROA) as a measure of profitability, Debt to Equity Ratio (DER) as an indicator of financial distress, and going concern audit opinion measured using a dummy variable. Auditor switching, as the dependent variable, is also measured using a dummy variable. Data analysis was conducted using logistic regression to evaluate the impact of each variable on auditor switching decisions. The results reveal that profitability and going concern audit opinion have a positive and significant effect on auditor switching, whereas financial distress does not have a significant influence. These findings support agency theory and highlight the importance of financial performance and audit opinion in managerial decision-making. This study contributes to the literature on auditor switching, particularly within the mining sector, which remains underexplored in the Indonesian context.
Co-Authors Ade Nahdiatul Hasanah, Ade Nahdiatul Ade saputra Almadina, Salsabila Diva Andari Andari, Andari Burhanudin Burhanudin Denny Kurnia, Denny Dian Maulita, Dian Dwi Manzilah, Dwi Imroatul Khasanah Kodriyah Muadudin, Muadudin Mulyawati, Mulyawati Nila Prasetyo Artiwi Santi Octaviani, Santi Syamsudin Syamsudin Umdiana, Nana Winasis, Persis Haryo