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

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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.
Penerapan Cloud Dalam Sistem Informasi Akuntansi di K-Mart Resto dan Café Pakusari Badrul Tamam; Diana Dwi Astuti; Ihrom Caesar Ananta Putra
Accounting Research Unit (ARU Journal) Vol 7 No 1 (2026): Accounting Research Unit (Aru Journal)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arujournalvol7iss1pp48-57

Abstract

Penelitian ini bertujuan untuk menguji bagaimana K-Mart Resto dan Cafe di Kecamatan Pakusari, Kabupaten Jember, menerapkan sistem informasi akuntansi berbasis cloud. Metode yang digunakan adalah studi kasus dengan pendekatan kualitatif, melalui dokumentasi, wawancara, dan observasi. Hasil penelitian menunjukkan bahwa penggunaan aplikasi Premium Retail SID memberikan kemudahan dalam operasional, efisiensi waktu, dan akurasi data secara real-time. Sistem ini secara otomatis mencatat transaksi, menurunkan tingkat kesalahan, serta mempercepat proses kerja dan pelaporan keuangan seperti laporan laba rugi dan arus kas. Sistem juga membantu pengambilan keputusan dan manajemen inventaris. Meskipun terdapat risiko seperti human error, gangguan listrik, dan koneksi internet tidak stabil, risiko tersebut tergolong teknis dan tidak berdampak besar terhadap kinerja. Temuan ini menunjukkan bahwa sistem akuntansi berbasis cloud layak diadopsi oleh UMKM sebagai sarana peningkatan efisiensi, keakuratan informasi, dan keunggulan bersaing di era digital.
COSO Framework-Based Internal Control in University Cooperatives and Its Impact on Financial Statement Quality Ihrom Caesar Ananta Putra; Ratih Rakhmawati
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: 10.65179/jrap.2025.9370

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 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