Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal JRAP (Jurnal Riset Akuntansi dan Perpajakan) ABM: International Journal of Administration, Business and Management
Putra, Ihrom Caesar Ananta
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The effect of product quality, brand image, promotion, and price on consumer purchase decisions in umkm on car-free day kab. Jember Permana, Angga Ade; Kusuma, Dedy Wijaya; Sinrungtam, Wasana; Putra, Ihrom Caesar Ananta; Wahid, Abdul
ABM: International Journal of Administration, Business and Management Vol 7 No 2 (2025): December 2024 - May 2025
Publisher : LPPM Institut Teknologi dan Sains Mandala

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

Abstract

Previous research is the most important thing in a research or scientific article. Previous research is useful for strengthening theories and phenomena that affect variables. This article reviews the Influence of Product Quality, Brand Image, Promotion and Price on Consumer Purchasing Decisions at UMKM Car Free Day Kab. Jember. 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 study are: 1) Product Quality partially does not affect consumer Purchasing Decisions; 2) Brand Image partially does not affect consumer Purchasing Decisions; 3) Promotion partially affects consumer Purchasing Decisions; 4) Price partially does not affect Consumer Purchasing Decisions; 5) Product Quality, Brand Image, Promotion and Price simultaneously affect Consumer Purchasing Decisions at UMKM Car Free Day, Jember regency.
COSO Framework-Based Internal Control in University Cooperatives and Its Impact on Financial Statement Quality Putra, Ihrom Caesar Ananta; Rakhmawati, Ratih
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 12 No. 2 (2025): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/

Abstract

Purpose: This study investigates the influence of COSO-based internal control components on the quality of financial statements in higher education cooperatives and explores implementation practices through quantitative and qualitative approaches. Methodology: A mixed-method design with a sequential explanatory strategy was employed. The quantitative phase applied SEM-PLS using SmartPLS 4.0 on 66 members of the STIE Mandala Cooperative. Exogenous variables included the control environment, risk assessment, control activities, information and communication, and monitoring, while the endogenous variable was financial statement quality. The qualitative phase involved in-depth interviews with supervisors, chairpersons, and treasurers, complemented by benchmarking with other university cooperatives. Finding: Quantitative results indicate that the control environment and monitoring significantly affect financial statement quality, whereas risk assessment, control activities, and information and communication show no significant effect. Qualitative insights reveal weak internal control implementation due to a trust-based culture, limited resources, and administrative procedures. Benchmarking highlights good practices such as stronger supervisory roles, formalized documentation, and the use of information technology to enhance control effectiveness. Implication: Strengthening the control environment and monitoring mechanisms is essential to improving cooperative financial reporting, supported by systematic risk management, consistent control activities, and effective communication. Originality: By integrating SEM-PLS analysis with qualitative insights and benchmarking, this study provides a comprehensive understanding of COSO Framework-based internal control effectiveness in university cooperatives.
Co-Authors Abdul Wahid Ade Permana, Angga Dedy Wijaya Kusuma Rakhmawati, Ratih Sinrungtam, Wasana