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All Journal ABM: International Journal of Administration, Business and Management JAKBS Journal of Economic Research
Ihrom Caesar Ananta Putra
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Economics, Econometrics & Finance Social Sciences

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Internal Audit During a Pandemic: Acceptance of Technology in Internal Audit in Retail Companies Ihrom Caesar Ananta Putra; Zainul Hasan; Angga Ade Permana
ABM : International Journal of Administration, Business and Management Vol 4 No 2 (2022)
Publisher : STIE Mandala Jember

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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.
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

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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

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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 Angga Ade Permana Hermawan, Yolanda Nindy Hindun Diah Safitri Lia Rachmawati Nilam Sabrina Wiwik Fitria Ningsih Yuniorita Indah Handayani Zainul Hasan