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All Journal JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Penelitian IPTEKS Accounting Research Unit (ARU JOURNAL) Jurnal Manajemen dan Kewirausahaan JRAP (Jurnal Riset Akuntansi dan Perpajakan) JAKBS Jurnal Pengabdian Masyarakat Journal of Economic Research Innovation Business Management and Accounting Journal ABM: International Journal of Administration, Business and Management
Putra, Ihrom Caesar Ananta
Institut Teknologi Dan Sains Mandala
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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FINANCIAL LITERACY OF MICRO, SMALL, AND MEDIUM ENTERPRISES OF CONSUMPTION SECTOR IN PROBOLINGGO CITY Elok Sri Utami; Mega Rizky Aprilia; Ihrom Caesar Ananta Putra
Jurnal Manajemen dan Kewirausahaan Vol. 23 No. 1 (2021): MARCH 2021
Publisher : Management Study Program, Faculty of Business and Economics, Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.557 KB) | DOI: 10.9744/jmk.23.1.10-17

Abstract

This study aims to describe financial literacy, use of technology and financial behavior with the performance of MSMEs Consumption Sector in Probolinggo City, with 51 MSMEs that have been operating 3 years to become a research sample. Data obtained from questionnaire were used combination of dichotomus and Likert scale to know level of financial literacy among SMEs owner in Probolinggo City, use of technology and financial behavior. The result of this study indicate that a medium level of financial literacy among SMEs owner in Probolinggo City. The MSME owners have not used technology maximally to help business activities. The MSME owners have shown responsibility of financial behavior so it can improve the performance of  MSMEs.
The Supply Side of Marine Tourism Towards Sustainable Ecotourism: Case Study Of Tampora Beach, Situbondo Zainul Hasan; Ihrom Caesar Ananta Putra; Dedy Wijaya Kusuma; Suwignyo Widagdo; Kun Afifah Nur Arifin
Jurnal Penelitian IPTEKS Vol 7, No 2 (2022): JURNAL PENELITIAN IPTEKS
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/ipteks.v7i2.8188

Abstract

This study aims to determine the factors influencing tourist visits to marine tourism at Tampora Beach, Situbondo. The analytical method used is multiple linear regression analysis. This study uses primary data obtained from surveys and interviews—sampling research with the accidental sampling method. The independent variables used are facilities, institutions, travel costs, and accessibility, while the dependent variable is tourist visits. The study found that the facilities, institutions, and accessibility of tourist objects greatly influenced tourist visits. However, in this study, the variable travel costs did not affect the number of tourist visits. Management of tourist destinations with complete facilities and infrastructure such as bathrooms, hotels, restaurants, and institutions (information and security centres) and accessibility (transportation and tourist routes) will increase the number of tourists. Offering this tourist attraction will influence the decision of tourists to visit a tour. It will directly impact increasing the number of tourist visits and the length of stay of tourists on these tours. Moreover, indirectly will affect improving the welfare of the community around tourism and regional income.
Pendampingan Strategi Pemasaran Umkm “Tempe Asli Merpati” Guna Meningkatkan Omset Penjualan Di Desa Cakring Kecamatan Patrang Kabupaten Jember Maspufah, Hayatul; HP, Agustin; Mustofa, Mustofa; Caesar Ananta Putra, Ihrom; Haifah, Haifah
JURNAL PENGABDIAN MASYARAKAT (JPM) Vol 3 No 1 (2023)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jpm.v3i1.873

Abstract

UMKM Tempe Asli Merpati merupakan salah satu UMKM yang memulai usahanya sejak tahun 2015 berada di Jl. Merpati desa cangkring Kecamatan Patrang Kabupaten Jember, UMKM tempe mempunyai keterbatasan pengetahuan tentang strategi pemasaran serta keterbatasan pengetahuan tentang pencatatan keuangan serta laporan keuangan, sehingga kurang mampu menjawab berapa laba yang didapatkan dari hasil usahanya, oleh karena itu untuk menjawab permasalahan yang dihadapi UMKM dilakukan kegiatan pendampingan strategi di bidang pemasaran dengan cara melakukan pendampingan dalam hal ini memberikan bantuan kemasan plastik tempe serta membuatkan label dan nama UMKM menjadi UMKM tempe asli merpati dengan tujuan agar setiap konsumen yang membeli produk tempe akan lebih mudah mendapatkan kembai produk tempe yang diproduksi oleh UMKM. Kegiatan lain yang dilakukan dengan memberikan pendampingan pencatatan laporan keuangan sederhana.
FAKTOR PENENTU KEPUTUSAN PEMBELIAN DALAM SISTEM PEMBAYARAN BERBASIS FINTECH  DITINJAU BERDASARKAN PROSPECT THEORY Ika Riefthia, Rachmatia; Kartika Sari , Nurshadrina; Caesar Ananta Putra , Ihrom
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 10 No 1 (2025): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v10i1.25063

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi keputusan pembelian dalam sistem pembayaran berbasis financial technology bagi pengguna Shopee  Paylater pada Mahasiswa Institut Teknologi dan Sains Mandala. Ditinjau dari prospect theory individu cenderung lebih enggan mempertaruhkan keuntungan (gain) daripada kerugian (loss) artinya jika sesuatu gagal, mereka cenderung lebih berani mengambil risiko daripada saat situasi berjalan baik. Populasi penelitian ini mahasiswa penerima beasiswa Institut Teknologi dan Sains Mandala angkatan 2021-2024 pengguna Shopee PayLater yang berjumlah 93 orang. Teknik pengumpulan sampel yang digunakan dalam penelitian ini adalah teknik purposive sampling. Metode pengumpulan data dalam penelitian ini adalah data primer dengan menyebarkan kuesioner. Metode analisis data yang digunakan Partial Least Squares Path Modeling (SEM PLS). Variabel yang digunakan dalam penelitian ini adalah perilaku konsumtif, persepsi risiko, literasi keuangan, promosi, dan ekuitas merek. Hasil penelitian menunjukkan bahwa perilaku konsumtif berpengaruh terhadap keputusan pembelian pada sistem pembayaran berbasis FinTech bagi pengguna Shopee PayLater. Sedangkan persepsi risiko, literasi keuangan, promosi dan ekuitas merek tidak berpengaruh terhadap keputusan pembelian pada sistem pembayaran berbasis FinTech bagi pengguna Shopee PayLater. Prospect Theory mencerminkan perilaku inrasional pada keputusan pembelian Shopee PayLater, hal ini karena diperkuat oleh indikator bahwa individu lebih memilih produk untuk menjaga penampilan dan cenderung berperilaku konsumtif jika Shopee menawarkan harga sesuai dengan kualitas. Dalam kasus ini, prospect theory menunjukkan bahwa individu cenderung mengambil risiko saat mereka kekurangan uang sehingga penggunaan kredit digital dapat menjadi keputusan irasional jika tidak direncanakan dengan baik.
Analisis Pengendalian Manajemen dalam Prosedur Penggajian pada UD. Surabaya Rambigundam Kabupaten Jember Hindun Diah Safitri; Yuniorita Indah Handayani; Ihrom Caesar Ananta Putra
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 1 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to evaluate the management control system in the payroll process at UD. Surabaya Rambigundam, a garment manufacturing company located in Rambipuji District, Jember Regency. The background of this research stems from the complexity of the company's payroll system, which involves two types of employees (permanent and contract-based) and two payment methods (cash and bank transfer), including a wage advance policy that lacks formal documentation. This research employs a qualitative descriptive approach using a case study method. Data were collected through direct observation, in-depth interviews with management and employees, and analysis of company documentation. The results indicate that out of 16 control indicators examined, only five are properly implemented in practice. The main weaknesses identified include lack of task segregation, absence of formal authorization, poor documentation of policies, inadequate attendance tracking, and the absence of technology-based payroll systems. However, several strengths were noted, such as the availability of salary slips, dual-format payroll records (hard and digital), and an open communication culture between management and employees. The conclusion of this study emphasizes that the management control system at UD. Surabaya remains weak and requires comprehensive improvement, both structurally and technologically, to establish an efficient, accountable, and sustainable payroll system.
Analisis Sistem Pengendalian Internal Berbasis COSO Framework di Koperasi Margo Mulyo dalam Mengelola Risiko Kredit Hermawan, Yolanda Nindy; Lia Rachmawati; Ihrom Caesar Ananta Putra
Journal Of Economic Research Vol. 1 No. 2: Juli 2025
Publisher : CV ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joer.v1i2.30

Abstract

Penelitian ini bertujuan untuk mengevaluasi efektivitas sistem pengendalian internal dalam proses penyaluran kredit pada Koperasi Margo Mulyo yang berlokasi di Kecamatan Ambulu, Kabupaten Jember, dengan mengacu pada COSO framework (Committee of Sponsoring Organization of the Treadway Commission). COSO framework digunakan sebagai alat analisis terhadap lima komponen utama pengendalian internal, yaitu linkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, serta kegiatan pemantauan.  Metode penelitian yang digunakan adalah kualitatif deskriptif dengan teknik pengumpulan data meliputi wawancara, observasi, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa sistem pengendalian internal di koperasi sudah diterapkan tetapi belum optimal, terutama pada aspek penilaian risiko yang dapat meningkatkan potensi terjadinya kredit macet dan pemantauan yang masih belum sistematis dan belum terdokumentasi dengan baik. Dengan demikian, koperasi perlu merumuskan prosedur penilaian risiko secara lebih terstruktur dan mendetail, membentuk unit audit internal, serta memanfaatkan teknologi untuk memperbaiki sistem informasi dan komunikasi. Dengan adanya perbaikan tersebut, sistem pengendalian internal diharapkan dapat berfungsi lebih optimal, sehingga mampu mendukung koperasi dalam menekan potensi risiko kredit bermasalah serta meningkatkan akuntanbilitas dan transparansi pengelolaan.
Pengaruh Profitabilitas, Likuiditas, Leverage, Sales Growth, dan Aktivitas Terhadap Financial Distress Pada Perusahaan Entertainment Nilam Sabrina; Ihrom Caesar Ananta Putra; Wiwik Fitria Ningsih
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The South Korean entertainment industry, particularly the K-Pop music sector, has become one of the drivers of the global creative economy. However, high market volatility and reliance on trends make entertainment companies vulnerable to financial distress. This study aims to analyze the influence of profitability, liquidity, leverage, sales growth, and activity on financial distress in South Korean entertainment companies listed on the Korea Exchange (KRX) from 2019 to 2023. The research method uses a quantitative approach with secondary data from the financial reports of 7 companies selected through purposive sampling from a total population of 51 companies. Data analysis includes descriptive statistical tests, classical assumption tests, multiple linear regression analysis, hypothesis testing, and coefficient of determination analysis. The results show that partially, profitability, liquidity, and activity have a significant effect on financial distress, while leverage and sales growth do not have a significant effect. Simultaneously, all five variables together have a significant effect on financial distress.
Application of the COSO Framework in Internal Control of University Cooperatives: A Comparative Case Study in Indonesia Ihrom Caesar Ananta Putra; Rr. Tiara Amelia; Ratih Rakhmawati
Innovation Business Management and Accounting Journal Vol. 5 No. 1 (2026): January - March
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v5i1.350

Abstract

This study aims to explore the application of COSO framework-based internal control in university cooperatives in Indonesia. This study uses a qualitative approach with a comparative case study strategy in three university cooperatives. Data were collected through in-depth interviews, participatory observation, and document analysis, then analyzed using thematic analysis to identify patterns, compare practices between cooperatives, and interpret internal control dynamics. Validity was strengthened through triangulation of sources and methods, member checking, and audit trails. Findings indicate variations in the implementation of internal controls. The STIE Mandala Cooperative still faces fundamental weaknesses, particularly in risk assessment and control activities, which are more administrative than substantive in nature. In contrast, the Artha STIESIA Employee Cooperative demonstrates good practices with the involvement of professionally competent supervisors, resulting in more substantive risk assessment and monitoring. The Muhammadiyah University Jember Employee Cooperative exhibits more systematic governance through formal document validation, competency-based personnel placement, and performance-based monitoring. This study confirms that effective internal control in university cooperatives requires a combination of a healthy organizational culture, formal document-based governance, expert involvement, and an integrated information system. The practical implication is the need to strengthen cooperative governance through document validation, utilization of competent human resources, and implementation of performance-based monitoring mechanisms to improve transparency and accountability. This study makes an original contribution by examining the application of the COSO framework in the context of university cooperatives in Indonesia, which has been relatively rarely studied. The comparative qualitative approach allows for an in-depth exploration of social and institutional dynamics, thereby broadening theoretical understanding and offering practical recommendations for strengthening member-based cooperative governance.
Internal Audit During a Pandemic: Acceptance of Technology in Internal Audit in Retail Companies Ihrom Caesar Ananta Putra; Fangli Zeng; Zainul Hasan; Angga Ade Permana
ABM: International Journal of Administration, Business and Management Vol 4 No 2 (2022)
Publisher : LPPM Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v4i2.623

Abstract

This research is qualitative research with a case study approach to the use of technology in the internal audit department of a retail company during the pandemic. The samples used were all internal auditors of PT Sumber Alfaria Trijaya Tbk Branch Jember. The data analysis used was the focus group discussion (FGD) method and literature study. Research results related to audit activities during a pandemic from the point of view of technology utilization have been implemented in five (5) sectors. Sector planning, documents, field audits, confirmation and reporting. In general, the use of technology in carrying out internal audits during a pandemic has been well adapted.
Purchasing Decision Model, Product Quality And Service Quality On Consumer Satisfaction On The Shopee Application Marketplace In Jember Regency Angga Ade Permana Angga; Wasana Sinrungtam; Ihrom Caesar Ananta Putra; Abdul Wahid; Zainul Hasan
ABM: International Journal of Administration, Business and Management Vol 6 No 1 (2024)
Publisher : LPPM Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v6i1.1070

Abstract

Previous research is the most important thing in a research or scientific article. Previous research is useful for strengthening theories and phenomena that influence variables. This article reviews the factors that influence Product Quality and Service Quality on Purchasing Decisions and Consumer Satisfaction, a Marketing Management Literature Study. The purpose of writing this marketing management literature review article is to build a hypothesis that can be used in further research. The results of this library research are: 1) The Influence of Product Quality on Consumer Satisfaction; 2) The Influence of Service Quality on Consumer Satisfaction; 3) The Influence of Product Quality on Consumer Satisfaction; 4) The Influence of Service Quality on Consumer Satisfaction; 5) The Influence of Consumer Satisfaction on Purchasing Decisions;
Co-Authors Abdul Wahid Abdul Wahid Abdul Wahid Ade Permana, Angga Agustin HP, Agustin Angga Ade Permana Angga Ade Permana Angga Badrul Tamam Dedy Wijaya Kusuma Diana Dwi Astuti Elok Sri Utami Fangli Zeng Haifah, Haifah Hayatul Maspufah Hermawan, Yolanda Nindy Hindun Diah Safitri Ika Riefthia, Rachmatia Kartika Sari , Nurshadrina Kun Afifah Nur Arifin Lia Rachmawati Mega Rizky Aprilia Mustofa Mustofa Nilam Sabrina Ratih Rakhmawati Rr. Tiara Amelia Sinrungtam , Wasana Sinrungtam, Wasana Suwignyo Widagdo Wasana Sinrungtam Wasana Sinrungtam Wiwik Fitria Ningsih Yuniorita Indah Handayani Zainul Hasan Zainul Hasan Zainul Hasan