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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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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.
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 | DOI: 10.62379/jakbs.v3i1.2586

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.
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 Ratih Rakhmawati Rr. Tiara Amelia Sinrungtam , Wasana Sinrungtam, Wasana Suwignyo Widagdo Wasana Sinrungtam Wasana Sinrungtam Yuniorita Indah Handayani Zainul Hasan Zainul Hasan Zainul Hasan