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All Journal JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Penelitian IPTEKS ABM: International Journal of Administration, Business and Management Jurnal Manajemen dan Kewirausahaan JRAP (Jurnal Riset Akuntansi dan Perpajakan) JAKBS ABM: International Journal of Administration, Business and Management Jurnal Pengabdian Masyarakat Journal of Economic Research
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 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.
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

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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.
Co-Authors Abdul Wahid Abdul Wahid Ade Permana, Angga Agustin HP, Agustin Angga Ade Permana Dedy Wijaya Kusuma Elok Sri Utami 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 Rakhmawati, Ratih Sinrungtam , Wasana Sinrungtam, Wasana Suwignyo Widagdo Wiwik Fitria Ningsih Yuniorita Indah Handayani Zainul Hasan Zainul Hasan