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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 Journal of Accounting, Management and Economics Research
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.
Persistensi Laba: Pengaruh Leverage, Akrual, dan Arus Kas Pada Emiten Manufaktur Indonesia Kurnia, Denny; Hapsari, Denny Putri
Journal of Accounting, Management, and Economics Research (JAMER) Vol 4 No 2 (2026): JANUARY 2026
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v4i2.290

Abstract

This study examines the determinants of earnings persistence in Indonesian manufacturing firms, focusing on leverage, accruals, and operating cash flow. It aims to provide empirical evidence on how financial structure and earnings components influence earnings sustainability in an emerging market context. Using purposive sampling, the study analyzes 90 manufacturing companies listed on the Indonesia Stock Exchange during 2019–2021. Secondary data were obtained from published annual financial statements and analyzed using multiple linear regression with SPSS version 25. The results show that leverage, accruals, and operating cash flow each have a statistically significant effect on earnings persistence. Leverage has a negative impact (β = −0.108; p < 0.01), indicating that higher debt levels reduce earnings sustainability. Accruals exhibit the strongest negative effect (β = −0.680; p < 0.001), suggesting that accrual-dominated earnings are less persistent. Operating cash flow also negatively affects earnings persistence (β = −0.564; p < 0.001), reflecting sensitivity to cash flow volatility. Overall, the model explains 26.5% of the variation in earnings persistence. These findings emphasize the importance of prudent leverage management, high-quality accruals, and stable cash flows to enhance long-term earnings sustainability.
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