This studyinvestigates correlation between audit quality, financial performance, debt default, size of the firm, and audit tenure on going concern opinion acceptance. Samples used all companies which listed in Indonesia Stock Exchange beside manufacturing, banks and other financial institution during 2011-2013. Data collected by purposive sampling. The study provides empirical evidences that audit quality, financial performance had negative influences on audit going concern opinion acceptance, while leverage and audit tenure had positive ones. However, debt default and size of the entities had no relationship on it.
Usaha UMKM di Kampoeng Kajoetangan Heritage Malang saat masa pandemi covid-19 harus bisa bertaahan terutama di era new normal dan harus bisa meningkatkan usahananya, utamanya bisa melaksanakan tertib membuat pembukuan utamanya pengelolaan kas nya secara efektif. Pelaksanaan Pengabdian kepada Masyarakat (PkM) ini diberikan kepada para pelaku UMKM di Kampoeng Kajoetangan Heritage Malang dengan cara memberikan pelatihan bagaimana membuat cashflow (arus kas) dengan mudah dan efektif untuk mengetahui seberapa pemasukan dan pengeluaran yang dibutuhkan dalam usahanya,. Para peserta pelatihan sangat antusias terlihat dari aktifnya bertanya kepada pemateri. Pelaksanaan PkM ini dilaksanakan di kampus STIE Malangkucecwara. Peserta pelatihan terdiri para pelaku UMKM di Kampoeng Kajoetangan Heritage. Hasil PkM menunjukan para peserta semangat dan tertarik untuk melaksanakan pengelolaan kas yang baik dan secara disiplin, yang selanjutnya akan membuat usaha mereka menjadi meningkat dan berkemban.
One of the company's goals is to increase profits. To increase profits can be done through increasing network relations (Networking). This community service is intended to provide insight into the importance of establishing networking so that business profits increase. Participants were given training and practice establishing relationships for 1 day. There were 20 MSME owners in Kampoeng Kajoetangan Malang who participated, then divided into 4 groups. Each group practices how to build relationships. From the training, the participants increased their knowledge and knew how to do or establish relationships. There are many ways to improve networking, namely attending training, attending exhibitions, social media, joining the community.
This research aims to explore fraud diamond elements to detect fraud indications in financial statement. Samples were taken from 32 state owned enterprises of Indonesia which published audited financial statement from 2016 to 2018. The hypothesis in this study were tested by Benish M-score model. Fraud diamond elements are financial stability measured by assets change, financial pressure measured by return on assets, external pressure measured by leverage, nature of industry measured by receivable, ineffective monitoring measured by independent commissioners, rationalization measured by total accrual to total assets and capability measured by change of directors. Nature of industry has positive effect to fraud indications in financial statement while the rest six elements have no influences.
Kampoeng Kajoetangan Heritage mempunyai produk unggulan yaitu kue Onbijtkoek, yang bisa menjadi oleh-oleh khas Malang. Untuk meningkatkan penjualannya, Kelompk Sadar Wisata (Pokdarwis) harus melakukan strategi pemasaran, salah satunya adalah penentuan harga jual (market price). Tujuan dari kegiatan pelatihan menentukan market price agar pokdarwis bisa menghitung Harga Pokok Produksi dan Harga jual kue Onbijkoek. Metode yang dilakukan adalah mengadakan pelatihan menghitung market price yang dihadiri oleh 20 orang anggota Pokdarwis dan UMKM lainnya. Market price ditentukan dengan menghitung HPP ditambah biaya overhead kemudian ditambah dengan mark up atau margin yang diinginkan. Setelah dihitung semua bahan baku dan biaya kemasan dan biaya lain, dihasilkan HPP satu Loyang ukuran 22x22 cm adalah Rp.37.000, biaya overhead RP.10.500 , dan ditambah mark up RP.12.500 sehingga harga jual yang disepakati adalah Rp. 60.000,-
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