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All Journal SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam AKM: Aksi Kepada Masyarakat
Nazma Riska Zhafiraah
Faculty of Economics and Business, YARSI University
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Increasing Assistance to MSMEs through Training in Preparing Financial Reports at the Mandalamekar Village Youth Organization Harry Budiantoro; Perdana Wahyu Santosa; Dean Salomo Anthonino; Nazma Riska Zhafiraah
AKM Vol 5 No 1 (2024): AKM : Aksi Kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat - Juli 2024
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/akm.v5i1.1048

Abstract

Karang Taruna is a social organization as well as a forum and means for the development of every member of the community which grows and develops on the basis of social awareness and responsibility from, by and for the community, especially the young generation in the village/ district area, especially those engaged in social welfare business. Therefore, competent Human Resources (HR) are needed to produce quality financial reports. However, in reality the Financial Reports carried out by the youth organization's treasurer are still manual so this service activity is carried out to assist youth organization members in preparing financial reports that comply with accounting standards. This activity was carried out through outreach, training and mentoring to members of the youth organization in Mandalamekar Village. Based on the PKM activities that have been carried out, there were participants who were able to understand 80% of the material. Apart from that, based on the practice of making Financial Reports and how to make Financial Reports and producing four financial reports, they were arranged neatly according to what was desired and were able to present them using a laptop, not manually like before.
Auditor switching tendency in public companies of Jakarta Islamic Index (JII): An audit fee moderation perspective Nazma Riska Zhafiraah; Harry Budiantoro
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.
Co-Authors Dean Salomo Kumenaung Harry Budiantoro Perdana Wahyu Santosa