Fitria Setyaningrum
Management, Faculty of Economics, University of Tribhuwana Tunggadewi, Malang, Indonesia

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The Effect of Capital Structure and Profitability on Company Value in Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange for the 2019-2023 Period Leonardo Gianfranco Jeharut; Elly Lestari; Fitria Setyaningrum
International Journal of Management and Business Vol. 3 No. 1 (2026): January
Publisher : International Research & Development for Human Beings (IRDH)

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This study aims to determine the influence of capital structure and profitability on the value of companies in the property and real estate sectors listed on the Indonesia Stock Exchange for the 2019–2023 period. A sample of 17 companies was selected using the purposive sampling method. Data analysis was carried out by multiple linear regression using SPSS version 21. The study results show that first, capital structure has a partial significant effect on company value, which means that effective management of capital structure can increase company value. Second, profitability also has a partial positive effect, where increased profitability will increase the company's value, reflecting good financial performance and the ability to generate future cash flow. Third, simultaneously, capital structure and profitability significantly influence the company's value, emphasizing that the combination of good capital structure management and increased profitability is a key strategy to maximize the company's value.
Analysis of the Determination of the Cost of Goods Sold at PT. Spirit Jaya Snack & Coffee Mariana Rika Nahak; Elly Lestari; Fitria Setyaningrum
International Journal of Management and Business Vol. 3 No. 1 (2026): January
Publisher : International Research & Development for Human Beings (IRDH)

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The purpose of this study is to analyze the determination of the cost of goods sold at PT. Spirit Jaya Snack and Coffee. This research uses a qualitative method. The data used was an interview with the owner of PT. Spirit Jaya Snack and Coffee. The data analysis method used is descriptive with the cost of goods sold. The results of the analysis prove that the cost of goods sold in one production at PT. Spirit Jaya Snack and Coffee amounted to IDR 2,192,500 with the determination of the selling price of cassava chips per package of 100 grams at a price of IDR 13,000, with a profit of one production of IDR 1,707,500. The cost of goods sold plays an important role in determining the amount of expenses and expenses incurred to produce items or services of a business entity, as well as to determine the accurate selling price of the product.
The Influence of Social Media Marketing on Instagram on the Decision to Purchase Thrift Fashion Products (Study of Followers of the Instagram Account @Sechondshop.co) Agnesia Sulastri Aru; Moch. Nurhidayat; Fitria Setyaningrum
International Journal of Management and Business Vol. 3 No. 2 (2026): April
Publisher : International Research & Development for Human Beings (IRDH)

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This study aims to analyze the influence of social media marketing on Instagram on thrift fashion product purchasing decisions among followers of the account @Sechondshop.co. The study used a quantitative approach with an explanatory method. The study population was active followers of the account @Sechondshop.co, using a non-probability sampling technique. Data were collected through a questionnaire and analyzed using simple linear regression. The results of the study indicate that social media marketing has a positive and significant influence on purchasing decisions, as evidenced by a t-test with a calculated t-value greater than the t-table. The coefficient of determination (R²) of 0.755 indicates that social media marketing influences purchasing decisions by 75.5%, while the remainder is influenced by other factors outside the study. This finding confirms that social media marketing through Instagram plays a significant role in driving purchasing decisions for thrift fashion products among followers of the @Sechondshop.co account.
The Influence of Non-Performing Loan Policies, Loan to Deposit Ratio, and Operational Costs on Operating Income Against Financial Liabilities of PT. BPR Kawan Kepanjen Branch in Malang Regency Godeliva Mida; Retno Ayu Dewi Novitawati; Fitria Setyaningrum
International Journal of Management and Business Vol. 3 No. 3 (2026): July
Publisher : International Research & Development for Human Beings (IRDH)

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People’s Credit Banks (BPR) serve as a vital pillar of Indonesia’s financial system, supporting MSMEs and regional economic resilience through fund mobilization and credit distribution. However, limited capital and high exposure to credit, liquidity, operational, and compliance risks make liability stability a critical challenge. This study examines the influence of Non-Performing Loans (NPL), Loan to Deposit Ratio (LDR), and BOPO on the liabilities of PT BPR Kawan Kepanjen Malang to provide insights for strengthening risk management and financial stability. The method used is an associative quantitative with a causal-comparative design using secondary data from 2020–2024 financial statements totaling 32 observations. The analysis was conducted through descriptive statistics, classical assumption tests, and multiple linear regression with t-tests and F-tests. The results of the study indicate that Non-Performing Loans (NPL), Loan to Deposit Ratio (LDR), and BOPO each exert a significant influence on the liabilities of BPR Kawan Kepanjen. An increase in NPL re-flects a rise in problematic loans, thereby heightening funding needs and expanding lia-bilities. A high LDR indicates extensive loan distribution, which reduces liquidity and generates additional obligations. Similarly, a high BOPO signals low operational effi-ciency, leading to reduced profitability and greater reliance on external financing. Col-lectively, these three variables significantly affect liability stability, demonstrating that credit quality, liquidity, and operational efficiency jointly determine the extent of the bank’s obligations.
The Impact of Payment System Digitalization on Customer Satisfaction at PT. Bank Perekonomian Rakyat (BPR) Kawan, Dau District, Malang Regency Yosefina Jewarus; Anung Prasetyo Nugroho; Fitria Setyaningrum
IRDH International Journal of Social Sciences & Humanities Vol. 3 No. 2 (2026): June
Publisher : International Research and Development for Human Beings (IRDH)

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The purpose of this study is to find out how the digitization of the payment system has an impact on customer satisfaction of PT. Kawan People's Economic Bank, Dau District, Malang Regency. This research is a quantitative research that uses a causal associative approach. The population uses all active customers at PT Bank Perekonomian Rakyat (BPR) Kawan, Dau District, Malang Regency which uses digital payment system services totaling 325 people. A total of  77 people were determined through purposive sampling methods.  Instructors use surveys.  Data analysis was carried out using simple linear regression analysis. To test the hypothesis, a (partial) t-test is used. The results of multiple linear regression showed a positive regression coefficient value and a long square value (R2) of 0.567, which showed an influence contribution of 56.7%. In addition, the tcal value is greater than the ttable value (9.917 is greater than 1.992), and its significance value is 0.000, which indicates that the p-value < 0.05. Therefore, it is concluded that the digitization of the payment system has a positive and significant effect on customer satisfaction at PT. Kawan People's Economic Bank, Dau District, Malang Regency. The management of PT. Bank Perekonomi Rakyat Kawan is advised to continue to improve the quality and development of payment system digitalization in a sustainable manner, especially in terms of system reliability, transaction security, and ease of use of services, as well as strengthen digital literacy education programs for customers so that the use of digital services can run optimally and evenly.  
Analysis of Human Resource Capabilities in Improving Discipline as a Form of Apparatus Professionalism in The Dau SubDistrict Office, Malang Regency Wando Erlangga; R.Y Susanto; Fitria Setyaningrum; Fendiyatmi Kusufa
IRDH International Journal of Social Sciences & Humanities Vol. 3 No. 2 (2026): June
Publisher : International Research and Development for Human Beings (IRDH)

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This study aims to evaluate employee capability in improving discipline as a form of staff professionalism at the Dau District Office, Malang                     Regency. Employee capacity includes knowledge, skills, and work attitudes that play an important role in task implementation and public service delivery. Employee discipline is a key indicator of professionalism, particularly reflected in compliance with work regulations, punctuality, and responsibility in carrying out duties. This study employs a qualitative approach using a descriptive method. Data were collected through interviews, observations, and documentation involving employees at the Dau District Office. The findings indicate that human resource capability at the Dau District Office is generally adequate; however, several challenges remain in the implementation of work discipline, such as limited supervision and inconsistency in enforcing regulations. To enhance employee professionalism, measures that can be taken include strengthening human resource capacity, improving discipline training, and conducting continuous performance evaluations. Through this study, it is expected to provide input for local government in improving the quality of human resources and public services.