Cakti Indra Gunawan
Management, Faculty of Economics, University of Tribhuwana Tunggadewi, Malang, Indonesia

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The Influence of Product Innovation, Product Quality, Promotion, and Price on Customer Satisfaction in Tempe Crisps Small And Medium Enterprises in Kampung Tempe Sanan, Malang City Andreas Abeng; Cakti Indra Gunawan; Fendiyatmi Kusufa
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 research aims to analyze the effects of product innovation, product quality, promotion, and price on customer satisfaction of tempe chips MSMEs in Kampung Tempe Sanan, Malang City. The study employed a quantitative approach using a survey method on 96 respondents selected through purposive and incidental sampling techniques. The instrument used was a closed questionnaire with a Likert scale. Data analysis was conducted through validity tests, reliability tests, and multiple linear regression using SPSS. The results show that simultaneously, all independent variables significantly affect customer satisfaction. Partially, product quality and price have a dominant influence. In conclusion, improving product quality and implementing appropriate pricing strategies are important factors in enhancing customer satisfaction and loyalty among tempe chips MSMEs.
An Analysis of Product Quality Control using The Six Sigma Method at Omah Produksi Tempe Rizky Jaya, Batu City Novita Nurrry Chrisyani; Cakti Indra Gunawan; Yuni Setyawati
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 analyze product quality control using the Six Sigma method at Omah Tempe Production Rizky Jaya MSME in Batu City. The main problem faced by this MSME is the high level of defective products such as mushy textured tempeh and moldy tempeh. The Six Sigma method with the DMAIC (Define, Measure, Analyze, Improve, Control) approach is applied to identify the causes of defects, analyze the performance of the production process, and provide recommendations for improvement. The results showed an average sigma value of 3.30, indicating that the production process is still at a medium level and needs to be improved. The main factors causing defects are humans, raw materials, machines, work methods, and the environment. Recommendations for improvement include workforce training, improved sanitation, and standardization of production procedures.
Implementation Of Financial Accounting Standards For Entities Without Public Accountability: A Comparative Literature Review Nika Selvia; Cakti Indra Gunawan; Budi Hariono
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 investigates the progression of scholarly literature concerning the implementation of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) over the period 2015 to 2025. Employing a descriptive analytical approach, the research incorporates literature comparison and triangulation methods to synthesize findings. The results indicate that approximately 80% of theoretical and empirical developments related to the application of SAK ETAP—particularly within Small and Medium Enterprises (SMEs) and cooperatives—remain concentrated on several key areas: the analysis and enhancement of implementation practices, training initiatives, governmental support mechanisms (such as public dissemination), and the educational backgrounds of stakeholders involved in preparing financial statements in accordance with SAK ETAP. This is substantiated by a review of literature on SAK ETAP from 2015 to 2025, which continues to reflect a gap in theoretical advancement. Notably, the research has yet to explore the development of SAK ETAP theory influenced by the online software system introduced by the central government through the Directorate General of Taxes. Furthermore, a newly emerging framework known as the Private Entity SAK has been introduced as of early 2025, signaling a potential shift in the regulatory landscape.
The Influence of Financial Strategy, Operational Efficiency, and Financial Literacy on The Competitiveness of SMEs in Batu City Maria Anita Adung; Retno Ayu Dewi Novitawati; Cakti Indra Gunawan
International Journal of Management and Business Vol. 3 No. 2 (2026): April
Publisher : International Research & Development for Human Beings (IRDH)

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MSMEs are a crucial sector in the regional economy, absorbing labor and driving economic growth. In Batu City, MSMEs are growing rapidly, particularly in the food and beverage, crafts, and agro-tourism sectors. However, facing increasingly fierce competition, MSMEs are required to possess the skills to manage their businesses effectively and efficiently. This study aims to examine the influence of financial strategy, operational efficiency, and financial literacy on the competitiveness of Small and Medium Enterprises (SMEs) in Batu City. SMEs play a crucial role in the regional economy. However, in the face of increasingly intense business competition, effective financial strategy management, operational efficiency, and a strong level of financial literacy are essential to enhance business competitiveness. This study applies a quantitative approach with a causal associative research design, aiming to examine the cause-and-effect relationships between variables. The population in this study consists of 365 registered and active SMEs in Batu City. From this population, a sample of 78 SMEs was determined using the Slovin formula with a 10% margin of error and a purposive sampling technique. The data used are primary data obtained through the distribution of questionnaires with a Likert scale of 1–5. The data analysis technique uses multiple linear regression with the help of the SPSS program, and t-tests, F tests, and coefficients of determination (R²) are carried out. The results of the study indicate that financial strategy, operational efficiency, and financial literacy have a positive and significant effect on the competitiveness of SMEs, both partially and simultaneously. The significance value of each variable is less than 0.05. The F-test results show a significance value of 0.000 (<0.05), which means that all independent variables jointly influence the competitiveness of SMEs. The coefficient of determination (R²) value of 0.167 indicates that 16.7% of the variation in SME competitiveness can be explained by the variables of financial strategy, operational efficiency, and financial literacy, while the remainder is influenced by other factors outside the research model.
The Effect of Free Shipping Promotion and Customer Trust on Shopee Customer Loyalty of Students of Management Study Program, Tribhuwana Tunggadewi University, Malang Darius Anugrah; Cakti Indra Gunawan; Fendiyatmi Kusufa
International Journal of Management and Business Vol. 3 No. 2 (2026): April
Publisher : International Research & Development for Human Beings (IRDH)

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The development of digital technology is driving the growth of e-commerce in Indonesia, including Shopee, which has become a popular online shopping platform among students. Increasingly fierce competition between e-commerce platforms requires companies to implement effective marketing strategies to attract and retain customers. This study aims to analyze the effect of free shipping promotions and customer trust on Shopee customer loyalty among students. The research method used is a quantitative approach with data collection techniques through distributing questionnaires to student respondents. Data analysis was conducted using multiple linear regression tests to determine the effect of each independent variable on the dependent variable. The results show that free shipping promotions and customer trust have a positive and significant effect on customer loyalty, both partially and simultaneously. Customer trust is the variable that has the most dominant influence in increasing loyalty. These findings indicate that appropriate promotional strategies and increasing customer trust are crucial in maintaining customer loyalty on e-commerce platforms.
Analysis of Bank Financial Health Level Based on The Camel Method (Case Study of BPR Eka Dana Mandiri in Malang City for 2020-2022 Period) Sisilia Stefani Jaya; Cakti Indra Gunawan; R Y Susanto
International Journal of Management and Business Vol. 3 No. 2 (2026): April
Publisher : International Research & Development for Human Beings (IRDH)

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PT BPR Eka Dana Mandiri is a conventional banking business entity. It was founded in 1971 under the name PT Bank Pasar Bhirawa and is located in Bangil, Pasuruan. When its business activities were underway, Bank Pasar Bhirawa received administrative sanctions from Bank Indonesia in the form of a frozen business activity (BBKU). Then, on August 30, 2002, the Deputy Governor of BI issued a decree revoking the status of Frozen Business Activity Bank (BBKU) for Bank Pasar Bhirawa. One of the efforts made to revoke the BBKU was through an acquisition process by new investors. This study aims to analyze the financial health level of PT. BPR Eka Dana Mandiri in Malang City for the 2020-2022 period based on the CAMEL method which includes aspects of Capital, Asset Quality, Management, Earnings, and Liquidity. The research method used is quantitative descriptive research using data from the bank's annual financial reports for the 2020-2022 period. The data analysis technique was carried out by calculating financial ratios included in the CAMEL method, namely the Capital Adequacy Ratio (CAR), Productive Asset Quality (KAP), Net Profit Margin (NPM), Return on Assets (ROA), BOPO (Operating Costs to Operating Income), and Loan to Deposit Ratio (LDR), then compared with the assessment standards set by Bank Indonesia. The results showed that in general, the health level of PT. BPR Eka Dana Mandiri during the 2022-2022 period was in the healthy category based on the CAMEL composite rating. The capital aspect, as measured by CAR, indicated a very healthy condition because it was above the established minimum standard. The asset quality aspect, as measured by KAP, indicated a controlled condition. The management aspect in generating profits was quite good. From the earnings aspect, the ROA and BOPO ratios indicated efficient profitability performance. Meanwhile, the liquidity aspect, as measured by LDR, indicated the bank's ability to meet its short-term obligations properly.
Analysis of the Influence of Leadership Style, Work Environment, and Organizational Culture on Employee Performance at the Lowokwaru District Office, Malang City Emilius Janggur; Cakti Indra Gunawan; Fendiyatmi Kusufa
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 determine the influence of leadership style, work environment, and organizational culture on employee performance productivity at the Lowokwaru District Office, Malang City. The background of this study is based on the importance of increasing employee performance productivity in supporting the quality of public services at the sub-district level. Leadership factors, work environment conditions, and organizational culture are suspected to be important elements that influence the high and low employee work productivity. This study employs a quantitative approach using a survey method. The population consists of all 30 employees at the Lowokwaru District Office in Malang City, therefore a saturated sampling technique is applied. Data were collected through questionnaires and analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and coefficients of determination (R²). The results of the study indicate that partially leadership style, work environment, and organizational culture have a positive and significant effect on employee performance productivity. Leadership style is the most dominant variable influencing employee performance productivity. Simultaneously, the three independent variables also have a significant effect on employee performance productivity with a coefficient of determination (R²) of 0.588. This means that 58.8% of employee performance productivity can be explained by leadership style, work environment, and organizational culture, while the remaining 41.2% is influenced by other factors outside the research. Based on the research results, it can be concluded that increasing employee performance productivity at the Lowokwaru District Office, Malang City requires the support of an effective leadership style, a conducive work environment, and a strong and positive organizational culture
The Influence of Work Discipline and Work Motivation on Employee Performance at The Agency for Personnel and Human Resource Development (BKPSDM) of Malang City Ludovikus Budiman; Cakti Indra Gunawan; Moh. Askiyanto
International Journal of Management and Business Vol. 3 No. 2 (2026): April
Publisher : International Research & Development for Human Beings (IRDH)

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The purpose of this study was to determine the effect of work discipline and work motivation on employee performance at the Malang City Human Resources Development and Personnel Agency (BKPSDM), both partially and simultaneously. This study used a quantitative method. The population consisted of all 44 employees at the BKPSDM office in Malang City. The sampling technique used total sampling. The instrument used a questionnaire. Data analysis in this study used multiple linear regression analysis. Hypothesis testing was conducted using the t-test (partial) and the F-test (simultaneous). The results of the multiple linear regression showed that both independent variables had positive regression coefficient values. In addition, the R Square (R²) value obtained was 0.768, indicating that the contribution of the independent variables to the dependent variable was 76.8%. The results of the partial hypothesis test (t-test) show that both independent variables have a t-value greater than the t-table value, with a significance level of less than 0.05. Meanwhile, the results of the simultaneous hypothesis test (F-test) also indicate that the F-value is greater than the F-table value, with a significance level below 0.05. Therefore, it can be concluded that work discipline and work motivation have a significant effect on employee performance at the Malang City Human Resources Development and Personnel Agency (BKPSDM), both partially and simultaneously. The leadership of BKPSDM Malang City is advised to integrate policies to improve discipline and motivation simultaneously, so that both aspects can complement each other in improving the quality of employee performance in a sustainable manner.
Analysis of Company Financial Performance Through Financial Ratios in MSMEs in Malang City and West Manggarai Regency Ludovikus Kalangsa Meke; Cakti Indra Gunawan; Yayuk Sulistyowati
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 analyzes the financial performance of MSMEs in Malang City (represented by Aurel Caffe MSME) and West Manggarai Regency (represented by Taka Caffe MSME) through financial ratios of liquidity, solvency, profitability, and activity based on the balance sheet and profit and loss statements in 2025. Using a quantitative descriptive approach with primary data from the financial statements of selected MSMEs via purposive sampling (a total of 2 MSME samples from two regions), the analysis was carried out with standard formulas such as quick ratio, debt to equity ratio, ROA, ROE, and inventory turnover. The results show that Aurel Caffe MSME (Malang) has good liquidity (quick ratio 188.99; cash ratio 3.71) but less than optimal solvency and profitability (debt ratio 0.578; ROA 0.915), while Taka Caffe MSME (West Manggarai) excels in profitability (profit margin 1.163; ROE 1.42) but lower liquidity (quick ratio 171.99). Overall, the financial performance of both MSMEs is quite good with significant differences due to location factors, where Malang is stronger in liquidity and West Manggarai in asset activity.
The Influence of Leadership Style, Motivation, and Work Environment on the Employee Performance Productivity of SMES at PT Literindo in Malang City Meriana Malo; Cakti Indra Gunawan; Noviana Yaniar Suprajitno
International Journal of Management and Business Vol. 3 No. 2 (2026): April
Publisher : International Research & Development for Human Beings (IRDH)

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The purpose of this study was to determine the influence of leadership style, motivation, and work environment on the productivity of SME employees at PT Literindo in Malang City, both partially and simultaneously. This type of research is quantitative. The population of this study was all 30 employees at PT Literindo in Malang City, and the sampling technique used total sampling. The instrument used was a questionnaire. Data analysis used multiple linear regression. Hypothesis testing used the t-test (partial) and F-test (simultaneous). The results of multiple linear regression obtained three independent variables have positive regression coefficient values, and the coefficient of determination value isR Squareof 0.949 (the contribution of the influence of the independent variable on the dependent variable is 94.9%). The results of the partial t-test hypothesis test showed that the three independent variables had a t-value of 0.949. count > t tablewith a significance of <0.05 and the results of the F hypothesis test (simultaneous) obtained an F valuecount > Ftablewith a significance value <0.05. Therefore, it is concluded that leadership style, motivation, and work environment have a significant effect on the productivity of SME employees at PT Literindo in Malang City, both partially and simultaneously. PT Literindo's leadership/management is advised to integrate policies targeting these three variables to achieve maximum productivity results. The synergy between strong leadership, high motivation, and a conducive work environment is the main key to maintaining competitive advantage and long-term business growth.