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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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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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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.
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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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