ABSTRAKDi era new normal merupakan tahapan bagi pemerintah maupun masyarakat untuk menyelesaikan masalah ekonomi yang terjadi di segala lapisan masyarakat. Maka dengan memanfaatkan keadaan new normal ini, maka kami kelompok KKN Tematik Universitas Islam Batik Surakarta membuat kegiatan penyuluhan UMKM yang bertujuan untuk membangkitkan kembali dan meningkatkan semangat berwirausaha dengan memanfaatkan media sosial sebagai salah satu strategi dari digital marketing  di Desa Jambeyan. Penyuluhan ini diikuti oleh 15 warga pemilik UMKM Dukuh Ngrejeng, Dusun Gamping, Desa Jambeyan, Kecamatan Sambirejo, Kabupaten Sragen. Dengan melaksanakan penyuluhan UMKM maka kami segenap kelompok KKN Tematik Universitas Islam Batik Surakarta menyimpulkan bahwa penyuluhan UMKM yang kami berikan kepada para pemilik UMKM di Dukuh Ngrejeng, Dusun Gamping, Desa Jambeyan, Kecamatan Sambirejo, Kabupaten Sragen memperoleh dampak perekonomian pelaku UMKM meningkat sehingga mereka mampu untuk mempertahankan kehidupannya. Kata kunci: penyuluhan UMKM; digital marketing; new normal. ABSTRACTIn the new normal era, it is a stage for the government and society to solve economic problems that occur at all levels of society. So by taking advantage of this new normal situation, we, the Thematic KKN Group of the Islamic Batik Surakarta University, made a UMKM counseling activity that aims to revive and increase the entrepreneurial spirit by utilizing social media as one of the strategies of digital marketing in Jambeyan Village. This counseling was attended by 15 residents of the owner of UMKM Dukuh Ngrejeng, Gamping Hamlet, Jambeyan Village, Sambirejo District, Sragen Regency. By carrying out the UMKM counseling, the entire Thematic KKN Group of the Islamic Batik Surakarta University concluded that the UMKM counseling we gave to UMKM owners in Dukuh Ngrejeng, Dusun Gamping, Jambeyan Village, Sambirejo District, Sragen Regency had an increased economic impact so that they were able to maintain its life. Keywords: UMKM counseling; digital marketing; new normal.

Abstract This study aims to determine the effect of financial distress, KAP size, management turnover, audit opinion, and firm size on auditor switching. The population in this study is the Property and Real Estate companies on the Indonesia Stock Exchange (BEI) 2017-2019. The sample was selected by purposive sampling method and got 106 companies from several criteria. The data source is secondary data from the website (www.idx.co.id). This study uses logistic regression analysis with the help of SPSS version 21 program. The results show that firm size has an effect on auditor switching, while financial distress, KAP size, management turnover, and audit opinion have no effect on auditor switching. Keywords: auditor switching, financial distress, KAP size, management turnover, audit opinion