International Journal of Management and Business
type: channel
description: International Journal of Management and Business is a periodical scientific journal (four times a year) January, April, July, October. The main purpose of this journal is to disseminate scientific articles in the field of management, economics, accounting and business, which have a theoretical and implementation foundation. In this regard, articles published must be related to the science of business management and accounting as well as development economics. The editor accepts scientific articles that have not been published in any journals E-ISSN: 3032-5099. International Journal of Management and Business publishes original research that advances the frontiers of knowledge in accounting, economics, and management. The journal's scope includes a wide range of topics, such as: Business Management Human Resources Management Financial Management Operational and Production Management Marketing Management Accounting Economics International economic issues Enterpreneurship The journal welcomes submissions from a wide range of disciplines, including accounting, finance, economics, business administration, and management science. The journal is committed to publishing high-quality research that is relevant to academics, practitioners, and policymakers.
publisher: International Research & Development for Human Beings (IRDH)
language: en-US
publication name: International Journal of Management and Business
issn: 3032-5099
items: The Effect of Working Capital Turnover and Inventory Turnover on Profitability on CV. Cita Mandiri, Junrejo Sub-Regency, Batu City
items: The Influence of Financial Literacy and Financial Behavior on Financial Management Employee Survey of PT. Spirit Jaya Snack & Coffee
items: https://irdhjournals.com/ijmb/article/view/143
items: Creative Economy Development Strategy in an Effort to Increase Income in SMES (UMKM) CV. Cita Mandiri Keripik, Batu City
items: Marketing Strategies in Increasing Buying Interest and Customer Satisfaction in The Era of Digital Marketing Trends on Company Srawung Konveksi Malang City
items: The Effect of Menstruation On The Work Productivity of Women Employees At UD Kerupuk Singkong Nusantara Putra
items: The Role of The Production Cost Budget in Supporting The Effectiveness of Production Cost Control in CV. Cita Mandiri, Batu City
items: https://irdhjournals.com/ijmb/article/view/153
items: The Influence Of Leadership Style And Organizational Culture On Employee Performance at BKPSDM Office, Malang City
items: The Influence of Lifestyle and Financial Literacy on the Financial Behavior (A Case Study on Management Students at University of Tribhuwana Tunggadewi)
items: The Influence Of Spiritual Intelligence And Lifestyle On The Management Of Students' Personal Finances
items: The Influence of Financial Literacy and Lifestyle on The Decision to Purchase Boarding Room Services for Students of the University of Tribhuwana Tunggadewi Malang
items: Cultural Analysis of Work to Improve Employee Work Productivity at the Landungsari Village Office, Dau District, Malang Regency
items: https://irdhjournals.com/ijmb/article/view/161
items: The Effect of Company Growth and Leverage on Financial Performance in Manufacturing Companies in The Pulp and Paper Sub-Sector Listed On The Indonesia Stock Exchange for the Period 2021-2023
items: https://irdhjournals.com/ijmb/article/view/163
items: https://irdhjournals.com/ijmb/article/view/178
items: Analysis Of Feasibility Study For Waste Processing Business (Case Study on the Unit Pengolahan Sampah Sejahtera of BUMDes Tirto)
items: The Impact of Current Ratio and Asset Composition on The Capital Structure of PT. Mustika Ratu Tbk
items: The Effect of Leverage and Company Size on Profitability at PT. Mayora Indah
items: The Effect of Profitability and Liquidity on The Company's Value at PT. Indosat Tbk
items: The Impact of Liquidity and Leverage on Return on Investment (Roi) in Consumer Goods Firms Listed on The Indonesia Stock Exchange From 2021 to 2024
items: Effect of Employee Performance Activities on The Mang Bagja Application on The Performance Allowances Received By Employees at The Bandung City Cipta Karya, Construction and Spatial Planning Office
items: The Impact of Earnings Per Share (EPS) and Net Profit Margin (NPM) on The Stock Price of PT Astra Agro Lestari Tbk
items: The Effect of BI Interest Rate and Exchange Rate on Profitability at PT. Pegadaian Tbk (Period 2017-2024)
items: Synergy between BMT and Cooperatives: A Sharia Financial Assistance Model to Increase the Business Scale of Ibu-Ibu PKK in Gintung Village, Sukadiri District
items: Empowering Women’s Economic Through Entrepreneurship Training in the Coastal Community of Karang Serang Village, Sukadiri District, Tangerang Regency
items: Innovation in Learning Economic Law of Sharia through the Independent Community Service Approach at SD IT Muslimat 1 Tarakan, North Kalimantan
items: The Effect of Destination Image, Tourist Attractions, Facilities, Service Quality, and Promotion on Visitor Satisfaction at Telagah Kumpe Cilongok Tourist Destination

The Effect of Working Capital Turnover and Inventory Turnover on Profitability on CV. Cita Mandiri, Junrejo Sub-Regency, Batu City
type: item
description: High profitability describes the company's success in managing the company's operations. Factors that support the increase in profitability are inventory turnover and working capital. The following research aims to determine the impact of inventory turnover and working capital turnover on profitability in CV Cita Mandiri, Junrejo District, Batu City in a partial and simultaneous way. The following research was carried out using quantitative techniques. The data source in the following research is the financial statements of CV Cita Mandiri, Junrejo District, Batu City for five periods, namely 2019 to 2023. The data analysis technique carried out is multiple linear regression. With a t-value of 5.465 for working capital turnover and a t-value of 5.206 for inventory turnover, the results of the following study explain that these two factors have a significant influence on profitability. Inventory turnover and working capital turnover together have a great influence on profitability on CV Cita Mandiri, Junrejo District, Batu City. with an F value = 11.246 or an influence of 91.8%. This result can be understood that the higher the working capital turnover and inventory turnover are able to support the increase in the company's profitability.
creator: Elfrida Fatima Ida
creator: Elly Lestari
creator: Moch Nurhidayat
rights: Copyright (c) 2025 Elfrida Fatima Ida, Elly Lestari, Moch Nurhidayat https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-09-29
publication date: 2025-09-29
volume: 2
number: 4
starting page: 1
ending page: 9

The Influence of Financial Literacy and Financial Behavior on Financial Management Employee Survey of PT. Spirit Jaya Snack & Coffee
type: item
description: Financial management is an increasingly important skill for individuals and businesses in the era of globalization and rapid economic expansion. Good financial management has a major impact on the financial health of workers, which in turn affects their productivity in the workplace. This study examines how employee financial management at PT. Spirit Jaya Snack and Coffee is influenced by behavior and financial literacy. A questionnaire filled out by 43 respondents was used to collect data, and SPSS was used for multiple regression analysis. Based on the findings, Financial management skills are becoming increasingly important for individuals and organizations in this era of rapid economic expansion and globalization. An employee's financial well-being and, ultimately, their productivity at work will be greatly affected by their capacity to manage money. The findings of the study show that financial literacy has a greater influence on employee financial management than financial behavior. The suggestion from this research for the nexr research is exploring whether factors like age, education level, or job position moderate the relationship between financial literacy and management practices
creator: Benikna Maria Ines Liti
creator: Elly Lestari
creator: Anung Prasetyo Nugroho
rights: Copyright (c) 2025 Benikna Maria Ines Liti, Elly Lestari, Anung Prasetyo Nugroho https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-09-29
publication date: 2025-09-29
volume: 2
number: 4
starting page: 10
ending page: 15

https://irdhjournals.com/ijmb/article/view/143
type: item
title: The Role of Financial Management in Supporting The Effectiveness of Revenue in The Employee Service Cooperative of The Republic of Indonesia (Koperasi Jasa Pegawai Republik Indonesia) University of Brawijaya
description: The purpose of this study was to find out how financial management supports the income effectiveness of the Employee Services Cooperative of the Republic of Indonesia at the University of Brawijaya Malang., Method: Three informants, general managers, general workers, and financial employees, participated in this qualitative investigation. The results of the interviews were used to collect research data. Data analysis: The chosen approach is descriptive data analysis. The collected data is analyzed by classifying, combining, and displaying the results of interviews to explain the phenomenon that occurs. Results and discussion: The results of the study show that regular recording of daily transactions and the preparation of monthly financial reports are two aspects of the implementation of financial management of the Employee Service Cooperative of the Republic of Indonesia that support the effectiveness of income at the University of Brawijaya Malang.
creator: Yeti Bota Muda
creator: Elly Lestari
creator: Moch Nurhidayat
rights: Copyright (c) 2025 Yeti Bota Muda, Elly Lestari, Moch Nurhidayat https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-09-29
publication date: 2025-09-29
volume: 2
number: 4
starting page: 16
ending page: 24

Creative Economy Development Strategy in an Effort to Increase Income in SMES (UMKM) CV. Cita Mandiri Keripik, Batu City
type: item
description: The objective of this study is to identify the creative economy development strategy aimed at increasing income in CV SMEs Cita Mandiri Chips Batu City. This research employs a qualitative approach, utilizing data collected through interviews with the leader of CV SMEs Cita Mandiri Chips Batu City. The data analysis methods applied in this study include descriptive analysis and SWOT analysis. The results of the SWOT analysis confirm that the creative economy development strategy to increase the income of CV SMEs Cita Mandiri Chips Batu City includes maintaining product prices in line with the market, ensuring employees adhere to Standard Operating Procedures (SOPs), preserving product quality, offering a variety of products, increasing employee salaries, producing goods based on market demand, stocking non-perishable raw materials, selling products online, maintaining cleanliness and order in product displays at the store, providing bonuses for employees who meet work targets, and utilizing machines for production. The opportunity factors in enhancing the development of the creative economy include a strategic business location near the market, products that serve as souvenir snacks, distinctive product characteristics, and the use of online marketing. Meanwhile, the challenge factors involve the presence of numerous similar businesses in the area, the seasonal availability of fruit raw materials, and rising raw material costs.
creator: Maria Yurina Luruk
creator: Nur Ida Iriani
creator: Yuni Setyowati
rights: Copyright (c) 2025 Maria Yurina Luruk, Nur Ida Iriani, Yuni Setyowati https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-09-29
publication date: 2025-09-29
volume: 2
number: 4
starting page: 25
ending page: 33

Marketing Strategies in Increasing Buying Interest and Customer Satisfaction in The Era of Digital Marketing Trends on Company Srawung Konveksi Malang City
type: item
description: The objective of this study is to analyze the marketing strategy of the Srawung Convection company in Malang City using the marketing mix approach. This research employs a qualitative descriptive method, with data collection techniques including observation, interviews, documentation, and triangulation. The informants in this study consist of one key informant and five supporting informants. The findings indicate that the marketing mix is an effective strategy in adapting to digital marketing trends. The role of the product in increasing consumer interest and satisfaction at Srawung Convection lies in maintaining product quality, including high-quality fabrics, attractive designs, and neat stitching that meets consumer expectations. The pricing strategy focuses on setting competitive prices in the market while ensuring alignment with product quality. The role of place in enhancing consumer interest and satisfaction at Srawung Convection is reflected in its strategic location in the city center, which facilitates production activities and consumer interactions. Promotion plays a crucial role in boosting consumer interest and satisfaction through both offline methods, such as word-of-mouth marketing, and online strategies using social media platforms like Instagram and Facebook. Therefore, the four key components of the marketing mix Product, Price, Place, and Promotion effectively contribute to increasing consumer interest and satisfaction, aligning with digital marketing trends at Srawung Convection in Malang.
creator: Paskalia Anita Langgur
creator: Cakti Indra Gunawan
creator: Fitria Setyaningrum
rights: Copyright (c) 2025 Paskalia Anita Langgur, Cakti Indra Gunawan, Fitria Setyaningrum https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-09-29
publication date: 2025-09-29
volume: 2
number: 4
starting page: 34
ending page: 42

The Effect of Menstruation On The Work Productivity of Women Employees At UD Kerupuk Singkong Nusantara Putra
type: item
description: This study aims to analyze the effect of menstruation on the work productivity of female employees at UD Kerupuk Nusantara Putra, Batu City, with a quantitative approach through a survey method. The sample of this study was the entire population of female employees, totaling 60 people, selected using a saturated sampling technique. Data collection was carried out through observation, Likert-scale-based questionnaires, and documentation, then analyzed using simple linear regression to test the relationship between menstruation variables (independent) and work productivity (dependent). The results of the study indicate that menstruation has a significant effect on work productivity, where smooth and well-managed menstrual conditions contribute positively to employee efficiency and performance. Conversely, symptoms such as abdominal pain, cramps, and difficulty concentrating can be obstacles if not managed properly. Therefore, company support for the health of female employees during menstruation is very important in maintaining work performance. This study recommends the provision of supporting facilities such as special break rooms and flexible working hours to reduce productivity disruptions. In addition, this study encourages further exploration by adding other variables such as work environment, training, and motivation to provide a more comprehensive understanding of the factors that influence female employee productivity
creator: Warter Agustim
creator: Nur Ida Iriani
creator: Yosefina Hariani
rights: Copyright (c) 2025 Warter Agustim, Nur Ida Iriani, Yosefina Hariani https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-09-29
publication date: 2025-09-29
volume: 2
number: 4
starting page: 43
ending page: 49

The Role of The Production Cost Budget in Supporting The Effectiveness of Production Cost Control in CV. Cita Mandiri, Batu City
type: item
description: The purpose of this study is to determine the role of the production cost budget in supporting the effectiveness of production cost control in CV. Cita Mandiri Batu City. This research uses a qualitative method. The data used was an interview with the leader and one of the employees in the production field at CV. Cita Mandiri Batu City. The data analysis method used is descriptive. The results of the description analysis prove that the process of preparing the production cost budget carried out by CV. Cita Mandiri Batu City is to determine production needs by detailing the cost of raw materials, detailing labor costs and operational costs. The details of the production cost budget are the cost of raw materials per production of Rp. 2,733,000, the cost of labor per production of Rp. 500,000 and the overhead cost of the factory (additional costs) per production of Rp. 151,500, meaning the total cost of production materials in one production on CV. Cita Mandiri Batu City as much as Rp.3.384,500. The results of the study prove that CV. Cita Mandiri Kota Batu is very effective in controlling production costs with a profit of 127,64% in one production, because the income is higher than the cost of production. Costs incurred by CV. Cita Mandiri Kota Batu in one production is IDR 3.384,500, the revenue obtained in one production is IDR 4.320.000 and the net profit obtained in one production is IDR 935.500. The importance of controlling production costs to increase income and improve CV progress. Cita Mandiri Batu City.
creator: Patrisia Nimat Jematu
creator: Elly Lestari
creator: Anung Prasetyo Nugroho
rights: Copyright (c) 2025 Patrisia Nimat Jematu, Elly Lestari, Anung Prasetyo Nugroho https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-09-29
publication date: 2025-09-29
volume: 2
number: 4
starting page: 50
ending page: 59

https://irdhjournals.com/ijmb/article/view/153
type: item
title: The Effect of Competency and Creativity Programs on Employee Performance at The Mayor's Office of The Malang City Personnel and Human Resource Development Agency (Badan Kepegawaian dan Pengembangan Sumber Daya Manusia Kota Malang)
description: The provision of competency programs and the existence of work creativity play an important role in improving employee performance. The purpose of this study is to determine the influence of competency and creativity development programs on employee performance at the Mayor's Office of the Malang City Personnel and Human Resources Development Agency partially and simultaneously. This study uses a quantitative method. The research population is 45 employees. The determination of the sample of this study uses the purposive sampling method so that a research sample of 44 employees was obtained. The data collection technique uses a questionnaire. The data analysis method used is multiple linear regression using the SPSS version 25 program. The results of the study prove that partially, the competency program has a significant effect on employee performance with a t-value of 4.824 and creativity has a significant effect on employee performance with a t-value of 4.305. The results of the simultaneous (together) competency and creativity programs have a significant effect on employee performance at the Mayor's Office of the Malang City Personnel and Human Resources Development Agency with an F value of 37.805 or an influence of 64.8%. The results of this study can be understood that the existence of work competency and creativity programs is able to improve employee performance.
creator: Deviyanti
creator: Nur Ida Iriani
creator: Fitria Setyaningrum
rights: Copyright (c) 2025 Deviyanti, Nur Ida Iriani, Fitria Setyaningrum https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-09-29
publication date: 2025-09-29
volume: 2
number: 4
starting page: 60
ending page: 70

The Influence Of Leadership Style And Organizational Culture On Employee Performance at BKPSDM Office, Malang City
type: item
description: Human resources play a crucial role in an organization, as achieving organizational goals would be challenging without a strong and healthy workforce. To enhance employee performance, organizations must consider several factors, including leadership style, organizational culture, and employee motivation (Bangun W., 2012). This study aims to examine the impact of leadership style on employee performance and the influence of organizational culture on employee performance at the Malang City BKPSDM Office. The findings reveal that leadership style has a positive and significant effect on employee performance. Additionally, organizational culture also significantly contributes to improving employee performance. A combination of an effective leadership style and a conducive organizational culture fosters a productive work environment and enhances employee motivation. The study implies that management should adopt appropriate leadership strategies and strengthen organizational culture to maximize employee performance effectively.
creator: Finsensia Remia
creator: Willy Tri Hardianto
creator: Fitria Setyaningrum
rights: Copyright (c) 2025 Finsensia Remia, Willy Tri Hardianto, Fitria Setyaningrum https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-09-29
publication date: 2025-09-29
volume: 2
number: 4
starting page: 71
ending page: 79

The Influence of Lifestyle and Financial Literacy on the Financial Behavior (A Case Study on Management Students at University of Tribhuwana Tunggadewi)
type: item
description: Lifestyle and financial literacy are crucial factors influencing individual financial decision-making. A solid understanding of financial concepts and personal financial management is essential for effective financial behavior. This research aims to examine the influence of lifestyle and financial literacy on the financial behavior of Management students from the 2021-2022 cohort, both partially and simultaneously. The study adopts a quantitative approach with data collected through questionnaires and surveys. The analysis reveals that both lifestyle and financial literacy contribute to shaping students’ financial behavior. The findings highlight the importance of fostering financial awareness and promoting responsible lifestyle choices among students. This study contributes to the growing body of knowledge in financial behavior research, particularly in the context of higher education, and offers practical insights for improving students' financial management skills.
creator: Maria Defira Sari
creator: Elly Lestari
creator: Moch Nurhidayat
rights: Copyright (c) 2025 Maria Defira Sari, Elly Lestari, Moch Nurhidayat https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-09-29
publication date: 2025-09-29
volume: 2
number: 4
starting page: 80
ending page: 89

The Influence Of Spiritual Intelligence And Lifestyle On The Management Of Students' Personal Finances
type: item
description: The aim of this research is to determine the influence of spiritual intelligence and lifestyle on personal financial management of UNITRI Management students class of 2021, both partially and simultaneously. This type of quantitative research, the research population came from UNITRI Management students class of 2021 totaling 246 people, the sampling technique used cluster (area) random sampling so that 72 people were obtained, the instrument used a questionnaire, data analysis used multiple linear regression analysis, hypothesis testing used the t test (partial ) and F test (simultaneous). The results of multiple linear regression showed that both independent variables had positive regression coefficient values. The results of multiple linear regression analysis also obtained a coefficient of determination R Square of 0.588 (the contribution of the independent variable to the dependent variable was 58.8%). The results of the t-test hypothesis testing (partial) showed that the three independent variables had tcount > ttable values ​​with significance < 0.05 and the results of F hypothesis testing (simultaneous) showed Fcount > Ftable values ​​with significance < 0.05. So it is concluded that spiritual intelligence and lifestyle have a significant influence on the personal financial management of UNITRI Management students class of 2021, both partially and simultaneously. Based on these findings, students are advised to apply spiritual principles, such as simplicity, responsibility and gratitude, in their daily lifestyle.
creator: Serlina Senansa Senora
creator: Nur Ida Iriani
creator: Moh. Askiyanto
rights: Copyright (c) 2025 Serlina Senansa Senora, Nur Ida Iriani, Moh. Askiyanto https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-09-29
publication date: 2025-09-29
volume: 2
number: 4
starting page: 90
ending page: 98

The Influence of Financial Literacy and Lifestyle on The Decision to Purchase Boarding Room Services for Students of the University of Tribhuwana Tunggadewi Malang
type: item
description: Financial literacy and lifestyle are several important factors in determining purchasing decisions. This research aims to partially and simultaneously determine the influence of financial literacy and lifestyle on purchasing decisions for boarding room services among the Unitri management student class of 2021. The research was carried out using quantitative methods. Determination of the sample using probability sampling. The data collection technique used by researchers is a questionnaire. The data analysis method used is multiple linear regression using the SPSS program. The research results prove that financial literacy partially influences the decision to purchase a boarding room with a calculated t value of 12.423 and a t table of 1.994 and lifestyle also influences the decision to purchase a boarding room with a calculated t value of 5.245 and a t table of 1.994. Financial literacy and lifestyle simultaneously influence the decision to purchase a boarding room with an Fcount value of 98.721 and an Ftable of 3.13. This research can provide recommendations for boarding service providers regarding important aspects that need to be considered in attracting student attention
creator: Dafrosa Ngola
creator: Nur Ida Iriani
creator: Warter Agustim
rights: Copyright (c) 2025 Dafrosa Ngola, Nur Ida Iriani, Warter Agustim https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-09-29
publication date: 2025-09-29
volume: 2
number: 4
starting page: 99
ending page: 105

Cultural Analysis of Work to Improve Employee Work Productivity at the Landungsari Village Office, Dau District, Malang Regency
type: item
description: Employee work productivity serves as a benchmark for every company in conducting its business activities, both in terms of product quality and quantity, especially in today's trade competition where companies must strive for quality and employee welfare, which becomes a competitive advantage over other companies. Additionally, employee work productivity is required to produce quality work in accordance with existing regulations and guidelines, thus yielding optimal work and achieving the set targets. This research aims to determine the influence of work culture on employee productivity at the Landungsari Village Office, Dau District, Malang Regency. This type of research employs a survey method with a quantitative descriptive approach and data analysis methods utilizing validity and reliability tests. The research results indicate that the work culture variable obtained a table value of 0.308, which concludes that all questionnaire items related to the work culture variable are deemed valid, and the employee performance productivity variable obtained a table value of 0.308, meaning that all questionnaire items related to the work culture variable are declared valid. The reliability test results on the work culture variable can be stated as reliable. This can be proven based on the Cronbach’s Alpha method (using statistical testing programs), which shows a Cronbach’s Alpha value of 0.782, greater than 0.06 (0.782 > 0.06), thus indicating that the reliability test on the work culture variable can be stated as reliable, and the reliability test on the employee productivity variable is also considered reliable. This can be proven based on the Cronbach’s Alpha method (using statistical testing programs) which shows that the Cronbach’s Alpha value is 0.801, which is greater than 0.06 (0.801 > 0.06), indicating that the reliability test on the variable of employee performance productivity can be stated as reliable.
creator: Jekson Kering Nyuru
creator: R.Y Susanto
creator: Fendiyatmi Kusufa
rights: Copyright (c) 2025 Jekson Kering Nyuru, R.Y Susanto, Fendiyatmi Kusufa https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-09-29
publication date: 2025-09-29
volume: 2
number: 4
starting page: 106
ending page: 113

https://irdhjournals.com/ijmb/article/view/161
type: item
title: The Influence of Financial Literacy, Lifestyle, and Social Environment on the Family Financial Planning Behavior in Rambangaru Village, Waingapu City, East Sumba (NTT) (Case Study of PKK Women of Rambangaru Village
description: The purpose of this study is to determine the influence of financial literacy, lifestyle and social environment on financial planning behavior in families in Rambangaru Village, Waingapu City, East Sumba (NTT) partially and simultaneously. This study uses a quantitative method. The sample was determined by stratified random sampling technique so that the research sample was 35 families in Rambangaru Village, Waingapu City, East Sumba (NTT). The data collection technique used by the researcher is a questionnaire. The data analysis method used is multiple linear regression using the SPSS 25 program. The results of the study prove that financial literacy has a significant effect on financial planning behavior with a t-value of 4,039, lifestyle has a significant effect on financial planning behavior with a t-value of 4,134 and social environment has a significant effect on financial planning behavior with a t-value of 4,078. The results were simultaneously known that financial literacy, lifestyle and social environment had a significant effect on financial planning behavior with a value of Fcal (12,013) or 53,8%. The results of this study can be understood that the existence of good financial literacy, lifestyle control skills and a good social environment are able to support family financial planning behavior.
creator: Ricko Fredrik Rihi
creator: Elly Lestari
creator: Fendiyatmi Kusufa
rights: Copyright (c) 2025 Ricko Fredrik Rihi, Elly Lestari, Fendiyatmi Kusufa https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-09-29
publication date: 2025-09-29
volume: 2
number: 4
starting page: 114
ending page: 119

The Effect of Company Growth and Leverage on Financial Performance in Manufacturing Companies in The Pulp and Paper Sub-Sector Listed On The Indonesia Stock Exchange for the Period 2021-2023
type: item
description: A company's performance can be assessed through its financial performance. Financial performance is one of the important indicators to assess the success of a company. This research aims to determine the effect of Company Growth and Leverage on the Financial Performance of the Pulp and Paper Subsector Companies listed on the Stock Exchange, both partially and simultaneously. The research sample was obtained using purposive sampling techniques, resulting in 9 sample companies for the research period 2021-2023. The data techniques used include documentation, with data analysis techniques employing classical assumption tests and multiple linear regression, while hypothesis testing utilized t-tests and f-tests. The results show that company growth has a positive and significant effect on financial performance, while leverage has a negative and significant effect. Simultaneously, both affect financial performance, so the balance between business expansion and debt management is very important. Manufacturing companies in the pulp and paper subsector need to manage growth optimally and maintain a healthy capital structure to maintain stable and sustainable financial performance
creator: Elisabeth Dewi Anggraini
creator: R. Y. Susanto
creator: Moch Nurhidayat
rights: Copyright (c) 2025 Elisabeth Dewi Anggraini, R. Y. Susanto, Moch Nurhidayat https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-09-29
publication date: 2025-09-29
volume: 2
number: 4
starting page: 120
ending page: 129

https://irdhjournals.com/ijmb/article/view/163
type: item
title: The Effect of Company Growth, Company Size, Dividend Policy, and Capital Structure on The Value of Companies in Manufacturing Companies Listed on The Indonesia Stock Exchange for The Period of 2020-2023
description: Using secondary data from annual financial reports and Price to Book Value (PBV) as a measure of firm value, this study examines how firm size, business growth, dividend policy, and capital structure affect the value of manufacturing businesses listed on the IDX between 2020 and 2023. The results of the multiple linear regression analysis of this study indicate that firm growth has no significant impact on its value. On the contrary, the scale of the company significantly increases its value. The study's findings yield a number of important conclusions. First, the company's expansion does not have much effect on the value of manufacturing companies listed on the IDX. Second, it is clear that the size of a company affects its value, with larger companies often having higher values. Furthermore, there is no clear impact of the dividend policy on the company's valuation, which suggests that investors are more concerned with other considerations.
creator: Fransiska Destiana Solo
creator: Ahmad Mukoffi
creator: Imam Hidayat
rights: Copyright (c) 2025 Fransiska Destiana Solo, Ahmad Mukoffi, Imam Hidayat https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-09-29
publication date: 2025-09-29
volume: 2
number: 4
starting page: 130
ending page: 136

https://irdhjournals.com/ijmb/article/view/178
type: item
title: Tourism Village Development Strategy Through The Role Of Tourism Awareness Community Empowerment Groups (Pokdarwis) (Case Study Of The Sanan Tempe Chips Industry Center Association In Purwantoro Village, Blimbing District, Malang City)
description: This study was conducted with the aim of finding out what strategies are carried out by the association in developing the Tempe Sanan tourist village in Purwantoro Village, Blimbing District, Malang City , to find out how the role of the tourism-aware community empowerment group is in developing the Tempe Sanan tourist village in Purwantoro Village, Blimbing District, Malang City , to find out how Public Awareness is towards developing the Tempe Sanan tourist village in Purwantoro Village, Blimbing District, Malang City. The research design in this study uses a qualitative approach method. Research with this qualitative method is research that intends to describe and understand the phenomenon of what is experienced by the research subject, for example regarding the strategy for developing a tourist village through the role of the tourism-aware community empowerment group (pokdarwis). development strategy of Tempe Sanan Tourism Village is Pokdarwis tourism education, which includes teaching about tempe production, preparation, and processing. Pokdarwis Tempe Sanan Tourism Village, must collaborate with the city government and the community to understand the existing market and take advantage of all potential opportunities. However, opening up the knowledge of village communities by socializing about safety in the tourist environment, maintaining cleanliness, preserving tourism assets, and being a friendly host for visitors
creator: Heribertus
creator: Cakti Indra Gunawan
creator: Moh. Askiyanto
rights: Copyright (c) 2025 Heribertus, Cakti Indra Gunawan, Moh. Askiyanto https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-09-29
publication date: 2025-09-29
volume: 2
number: 4
starting page: 137
ending page: 143

Analysis Of Feasibility Study For Waste Processing Business (Case Study on the Unit Pengolahan Sampah Sejahtera of BUMDes Tirto)
type: item
description: This study aims to analyze the business feasibility of waste processing units run by Tirto Village-Owned Enterprises (BUMDes) in Landungsari Village, Malang Regency. The background of this study is the increase in waste generation due to community activities and the weak village-based waste management system. The analysis methods used in the financial aspect include Net Present Value (NPV), Internal Rate of Return (IRR), and Payback Period (PP). The results of the study show that the waste processing business run by BUMDes Tirto is feasible from various aspects. Legally, this unit is in accordance with the provisions of Law No. 6 of 2014 concerning Villages. From the market side, there is a potential consumer from households and boarding houses that continues to increase every year. Technically and operationally, this business already has a simple but functional waste collection and sorting facility. In the financial aspect, the NPV value obtained was IDR 34,291,122, IRR was 28%, and PP for 2 years and 7.4 months, all of which showed that this business was financially viable. Therefore, this business unit is considered to have good development prospects, both in terms of economic, social, and environmental sustainability. It is advisable for BUMDes to start designing strategic steps to improve the effectiveness of waste management, including adding supporting facilities and equipment, as well as encouraging broader community involvement, so that the benefits of the activities can be felt more significantly
creator: Rizky Ardianto
creator: Hendrik Suhendri
creator: Sri Andika Putri
creator: Agnes Quartina Pudjiastuti
rights: Copyright (c) 2025 Rizky Ardianto, Hendrik Suhendri, Sri Andika Putri, Agnes Quartina Pudjiastuti https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-09-29
publication date: 2025-09-29
volume: 2
number: 4
starting page: 144
ending page: 154

The Impact of Current Ratio and Asset Composition on The Capital Structure of PT. Mustika Ratu Tbk
type: item
description: This research aims to examine the influence of the current ratio and asset composition on the capital structure of PT. Mustika Ratu Tbk during the timeframe from 2019 to 2023. This research employs a quantitative approach, specifically utilizing multiple linear regression analysis. This research utilized secondary data sourced from the annual reports of PT. Mustika Ratu Tbk, which has been publicly listed on the IDX from 2019 to 2023. The research data was collected via documentation methods, employing the resources available on www.idx.co.id and the official website of PT. Mustika Ratu Tbk. The findings of this study indicate that the current ratio variable does not influence the capital structure of PT. Mustika Ratu Tbk; the analysis demonstrates that the current ratio level has no significant effect on the capital structure. The asset structure variable positively influences the capital structure of PT. Mustika Ratu Tbk, indicating that an increase in the asset structure value leads to an enhancement in the capital structure. Consequently, neither the current ratio nor the asset composition exerts an influence on the capital structure of PT. Mustika Ratu Tbk. Therefore, it is prudent for investors to consider supplementary indicators beyond the current ratio and asset structure that may contribute to the enhancement of long-term profitability
creator: Elisa Isabela
creator: Euis Hernawati
rights: Copyright (c) 2025 Elisa Isabela, Euis Hernawati https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-09-29
publication date: 2025-09-29
volume: 2
number: 4
starting page: 155
ending page: 163

The Effect of Leverage and Company Size on Profitability at PT. Mayora Indah
type: item
description: This research aims to examine the influence of leverage and firm size on the profitability of PT. Mayora Indah Tbk. The study utilized a quantitative methodology, incorporating multiple linear regression analysis as a key component of its framework. We measured the leverage variable using the Debt-to-Equity Ratio (DER) and evaluated the firm size variable using the natural logarithm of total assets (Ln total assets). This research was conducted at PT. Mayora Indah Tbk, employing the annual financial statements accessible on the IDX for the timeframe of 2020-2024. The findings of this study demonstrate that leverage exerts a positive and significant impact on profitability. This work suggests that a rise in leverage is associated with an increase in profitability, while a reduction in leverage corresponds to a decline in profitability; meanwhile, firm size appears to have no impact on profitability. This evidence suggests that the size of the company will not affect its profitability. The analysis examines how indebtedness and organizational scale concurrently impact the financial performance of PT. Mayora Indah Tbk. The leadership at PT. Mayora Indah Tbk should focus on the management of leverage to maintain and improve the company's profitability, as simple expansion does not ensure enhanced profitability without adequate efficiency and a well-conceived business strategy.
creator: Nazwa Putriana Dewi
creator: Euis Hernawati
rights: Copyright (c) 2025 Nazwa Putriana Dewi, Euis Hernawati https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-09-29
publication date: 2025-09-29
volume: 2
number: 4
starting page: 164
ending page: 172

The Effect of Profitability and Liquidity on The Company's Value at PT. Indosat Tbk
type: item
description: This study examines the influence of profitability and liquidity on the valuation of PT. Indosat Tbk. This research employs a quantitative methodology utilizing multiple linear regression analysis methodologies. We assess the company's valuation by comparing its price to book value, evaluate profitability by return on equity, and study liquidity through the current ratio. This study was performed at PT. Indosat Tbk, utilizing annual financial statements available on the IDX for the period from 2020 to 2024. The study's findings indicate that the profitability variable exerts a positive and considerable influence on the company's value, leading investors to prioritize more lucrative long-term factors. Conversely, the liquidity variable does not influence the company's value, signifying that variations in liquidity do not affect it. Profitability and liquidity concurrently exert a substantial impact on the company's value in PT. Organizations should prioritize methods that enhance profitability, including market expansion, product innovation, and cost efficiency, to increase their value.
creator: Erin Septia Isnaeni
creator: Euis Hernawati
rights: Copyright (c) 2025 Erin Septia Isnaeni, Euis Hernawati https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-09-29
publication date: 2025-09-29
volume: 2
number: 4
starting page: 173
ending page: 181

The Impact of Liquidity and Leverage on Return on Investment (Roi) in Consumer Goods Firms Listed on The Indonesia Stock Exchange From 2021 to 2024
type: item
description: This study seeks to examine the impact of liquidity and leverage on return on investment (ROI) in consumer products companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. The study utilizes a quantitative methodology, including an associative design. Samples were chosen using purposive sampling, focusing on active enterprises that regularly publish yearly financial statements and supply comprehensive ratio data. The data were examined with multiple linear regression utilizing JASP statistical software. The findings demonstrate that both liquidity and leverage concurrently exert a substantial influence on ROI. Leverage exerts a favorable and considerable influence on ROI; however, liquidity does not have a meaningful impact. The adjusted coefficient of determination (adjusted R²) of 26.3% indicates that the variance in ROI can be elucidated by the two independent variables. These data indicate that effective debt management has a greater impact on investment return performance than the company's liquidity status.
creator: Lukmanul Hakim
creator: Euis Hernawati
rights: Copyright (c) 2025 Lukmanul Hakim, Euis Hernawati https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-09-29
publication date: 2025-09-29
volume: 2
number: 4
starting page: 182
ending page: 188

Effect of Employee Performance Activities on The Mang Bagja Application on The Performance Allowances Received By Employees at The Bandung City Cipta Karya, Construction and Spatial Planning Office
type: item
description: This research seeks to explore the impact of employee performance activities related to the Mang Bagja application on the performance allowances awarded to employees at the Bandung City Cipta Karya, Construction Development, and Spatial Planning Office. This research employs an associative quantitative methodology, utilizing a data collection technique that involves distributing questionnaires to a sample of 54 employees. The independent variable in this investigation is the employee performance activities within the Mang Bagja application, whereas the dependent variable pertains to the performance allowance awarded to employees. The findings of this analysis indicate a robust correlation between employee performance activities and the allowances received by employees, evidenced by a correlation coefficient value of 0.837. A straightforward regression analysis revealed that each enhancement in employee performance activities significantly influenced the increase in performance allowance by 0.893. The T-test score of 11.039 surpasses the t-table value of 2.006 (11.039>2.006), indicating a significant influence of employee performance activities on the Mang Bagja application regarding the allowances received by employees. The Coefficient of Determination (R²) of 0.701 shows that employee performance activities in the Mang Bagja application explain 70.1% of the differences in the allowances employees receive, with the remaining 29.9% due to other factors not looked at in this study. The findings suggest that the Mang Bagja application plays a beneficial role in evaluating and distributing performance allowances while also fostering transparency and accountability and enhancing employee motivation within the governmental context.
creator: Maria Oktaviani Delbi Bia Mampu
creator: Widwi Handari Adji
rights: Copyright (c) 2025 Maria Oktaviani Delbi Bia Mampu, Widwi Handari Adji https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-09-29
publication date: 2025-09-29
volume: 2
number: 4
starting page: 189
ending page: 202

The Impact of Earnings Per Share (EPS) and Net Profit Margin (NPM) on The Stock Price of PT Astra Agro Lestari Tbk
type: item
description: This research explores the impact of Earnings Per Share (EPS) and Net Profit Margin (NPM) on the share price of PT. Astra Agro Lestari Tbk over the period from 2020 to 2024. This research utilises a quantitative approach, incorporating multiple linear regression analyses as a key component of the methodology. This research identifies earnings per share (X1) and net profit margins (X2) as independent variables, whereas stock price (Y) is categorised as the dependent variable. This research employs secondary data derived from the annual financial report of PT. Astra Agro Lestari Tbk, a publicly listed corporation on the IDX. The information was acquired through an exploration of the company's official website and www.idx.co.id. The research outcomes indicated that the Earnings Per Share (EPS) variable exerted no impact on the share price of PT. Astra Agro Lestari Tbk; variations in EPS, regardless of being positive or negative, did not affect the fluctuations in stock price. The Net Profit Margin (NPM) variable exerts a direct influence on the stock price of PT. Astra Agro Lestari Tbk; an elevation in NPM is associated with an increase in the value of the stock price. The Earnings Per Share (EPS) and Net Profit Margin (NPM) concurrently influence the share price of PT. Astra Agro Lestari Tbk.
creator: Hilyatu Siti Sa’adah
creator: Euis Hernawati
rights: Copyright (c) 2025 Hilyatu Siti Sa’adah, Euis Hernawati https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-09-29
publication date: 2025-09-29
volume: 2
number: 4
starting page: 203
ending page: 212

The Effect of BI Interest Rate and Exchange Rate on Profitability at PT. Pegadaian Tbk (Period 2017-2024)
type: item
description: This study seeks to analyze the impact of the Bank Indonesia interest rate and currency rate on the profitability of PT. Pegadaian Tbk from 2017 to 2024. The employed research methodology is quantitative, utilizing population data that includes the Bank Indonesia interest rate, the US Dollar exchange rate, and the Return on Assets (ROA) of PT. Pegadaian Tbk. The sample was chosen using purposive sampling from 2017 to 2024. The study's results suggest that, to some extent, the Bank Indonesia interest rate and exchange rate do not significantly impact the profitability of PT. Pegadaian Tbk. Moreover, concurrent data indicate that neither variable affects the company's profitability. The data indicate that variations in interest and exchange rates do not immediately affect PT. Pegadaian Tbk's profitability.
creator: Nova Rosviantini
creator: R Deden Adhianto
rights: Copyright (c) 2025 Nova Rosviantini, R Deden Adhianto https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-09-29
publication date: 2025-09-29
volume: 2
number: 4
starting page: 213
ending page: 221

Synergy between BMT and Cooperatives: A Sharia Financial Assistance Model to Increase the Business Scale of Ibu-Ibu PKK in Gintung Village, Sukadiri District
type: item
description: This research and community program emerged in response to limited access to Sharia-based capital and low financial literacy among PKK women, who are the backbone of the family economy and the main actors in micro-enterprises in the village. This program was conducted through a participatory seminar, which was systematically and interactively designed. Activities included presentations of Sharia economics and finance materials by experts, group discussions based on participants' focus problems, case studies of successful BMTs and Sharia Cooperatives, and a question-and-answer session. The results of the activity showed a 70–80% increase in participants' understanding of Islamic financial principles, particularly in business financial management, the separation of family and business finances, and an introduction to Islamic contracts such as murabahah and mudharabah. Group discussions generated concrete ideas that can be immediately implemented to strengthen micro-enterprises and increase the scale of family economies. In conclusion, this seminar demonstrated that a participatory approach through interactive education and case study discussions can effectively improve Islamic financial literacy. This activity also empowered the PKK women of Gintung Village, provided practical insights for business development, and served as a model of community service that can be replicated in other villages with similar characteristics.
creator: Sahroni
creator: Ahmad Baizuri
rights: Copyright (c) 2025 Sahroni, Ahmad Baizuri https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-09-29
publication date: 2025-09-29
volume: 2
number: 4
starting page: 222
ending page: 230

Empowering Women’s Economic Through Entrepreneurship Training in the Coastal Community of Karang Serang Village, Sukadiri District, Tangerang Regency
type: item
description: This research and community activity is conducted in Karang Serang Village, Sukadiri District, Tangerang Regency, and aims to enhance the economic capacity of women through entrepreneurship training and seminars. Women in coastal areas play an important role in supporting the family economy, but still face various limitations, such as a lack of knowledge about entrepreneurship, limited access to training, and suboptimal use of technology for marketing. This activity is designed to provide basic education on entrepreneurship, including an introduction to micro business concepts, small business management strategies, and the use of digital media as a means for promotion and sales. The seminar was held face-to-face using a participatory method, involving discussions, case studies, and question-and-answer sessions. The participants comprised 50 women representing coastal community groups. The topics covered included motivation for entrepreneurship, business planning, simple financial recording, and digital marketing techniques through social media. The results of the activity indicate a significant increase in participants’ understanding of entrepreneurship concepts, an increase in self-confidence, and a growing motivation to start independent businesses. Some participants have even begun drafting business plans and developing products based on local potential, such as processed seafood and handicrafts. This activity demonstrates that the seminar approach is not only effective as a means of knowledge transfer, but also capable of fostering entrepreneurial spirit among women in coastal areas.
creator: Ahmad Jarkasih
creator: Riza Dzul Fahmi Aly
rights: Copyright (c) 2025 Ahmad Jarkasih, Riza Dzul Fahmi Aly https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-09-29
publication date: 2025-09-29
volume: 2
number: 4
starting page: 231
ending page: 239

Innovation in Learning Economic Law of Sharia through the Independent Community Service Approach at SD IT Muslimat 1 Tarakan, North Kalimantan
type: item
description: Learning Islamic economic law in elementary schools requires innovative steps to bridge students' understanding of abstract concepts derived from religious values ​​and economic principles. The purpose of this article is to explain the method of learning innovation in Islamic economic law through the independent KKM approach at SD IT Muslimat 1 Tarakan, along with the impact of the activities and the obstacles encountered. The benefit of this article is as an academic paper that serves as a guideline in learning innovation in Islamic economic law. This research activity uses a direct class teaching method that allows direct interaction between facilitators, teachers, and students in an active and participatory classroom atmosphere. The results of the study indicate that the learning innovation in Islamic economic law through the independent KKM approach at SD IT Muslimat 1 Tarakan is able to have an impact on students to practice forming Islamic character, independence, skills, learning motivation, financial literacy, and encourage continuous innovation in learning Islamic economic law. However, a concrete solution is needed, namely the formation of a curriculum for learning Islamic economic law so that learning innovation can be sustainable.
creator: Nur Aisyah
creator: Muhamad Qustulani
rights: Copyright (c) 2025 Nur Aisyah, Muhamad Qustulani https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-10-09
publication date: 2025-10-09
volume: 2
number: 4
starting page: 240
ending page: 252

The Effect of Destination Image, Tourist Attractions, Facilities, Service Quality, and Promotion on Visitor Satisfaction at Telagah Kumpe Cilongok Tourist Destination
type: item
description: This study aims to examine the destination image, tourist attractions, facilities, service quality, and promotion on visitor satisfaction. The method used is a quantitative approach with descriptive analysis techniques. Purposive Sampling, involving 220 samples. Data were obtained through questionnaire distribution and analyzed using Smart PLS V.4.1. The results of the study showed that: (1) destination image has a positive effect on visitor satisfaction, (2) tourist attractions have a positive effect on visitor satisfaction, (3) facilities do not have an effect on visitor satisfaction, (4) service quality has a positive effect on visitor satisfaction, (5) promotion has a positive effect on visitor satisfaction. This study concludes that destination image, tourist attractions, service quality, and promotions have a positive effect on visitor satisfaction at Telaga Kumpe, while facilities were not shown to have a significant effect. This means that tourist satisfaction is largely determined by how the destination is perceived, the attractions offered, the services provided, and the promotional strategies employed
creator: Indra Saputra
creator: Sugeng Rianto
rights: Copyright (c) 2025 Indra Saputra, Sugeng Rianto https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-10-09
publication date: 2025-10-09
volume: 2
number: 4
starting page: 253
ending page: 263