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All Journal IRDH International Journal of Social Sciences & Humanities (IRDH IJSCH) International Journal of Management and Business
Hendrik Suhendri
Accounting, Faculty of Economics, University of Tribhuwana Tunggadewi, Malang, Indonesia
Humanities Economics, Econometrics & Finance Social Sciences

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The Influence of Accounting Information Systems and Human Resource Management on Revenue Improvement in SMEs in Landungsari Village, Dau District, Malang Regency Hendrik Suhendri; Cakti Indra Gunawan
International Journal of Management and Business Vol. 2 No. 4 (2025): October
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

This study aims to examine the effects of Accounting Information Systems (AIS) and Human Resource Management (HRM) on income improvement among small and medium-sized enterprises (SMEs) in Landungsari Village, Dau Subdistrict, Malang Regency. The study employs multiple linear regression analysis and applies a saturated sampling technique involving 115 SMEs. The findings indicate that Accounting Information Systems have a positive and significant effect on income improvement among SMEs in the study area. This research contributes to the existing literature by addressing the limited discussion on the implementation of Accounting Information Systems in SMEs and by comparing their role with that of Human Resource Management in enhancing SME performance.
Analysis of The Impact of Financial Performance on The Stock Prices of Transportation and Logistics Sector Companies on The Indonesia Stock Exchange for The Period 2020-2024 Grasella Renya Papuk; Budi Hariono; Hendrik Suhendri
International Journal of Management and Business Vol. 3 No. 3 (2026): July
Publisher : International Research & Development for Human Beings (IRDH)

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Financial performance reflects the extent to which a company effectively implements sound financial management practices. The transportation and logistics sector plays a vital role in supporting economic activities, particularly in the distribution of goods and the mobility of people. This study aims to examine the effect of financial performance on the stock prices of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research adopts a quantitative approach using multiple linear regression analysis to test the proposed hypotheses. The data utilized are secondary data obtained from the official IDX website (www.idx.co.id). The population consists of all transportation and logistics companies listed on the IDX, while the sample is selected through purposive sampling based on companies that consistently generated profits during the observation period. The results indicate that Return on Assets (ROA), Current Ratio (CR), Price Earnings Ratio (PER), and Quick Ratio (QR) do not have a significant effect on stock prices, either partially or simultaneously, in transportation and logistics companies listed on the IDX during the 2020–2024 period.  
The Effect of Financial Literacy, Online Taxation, and the E-Wallet PayLater Online Payment System on Impulsive Buying Behavior in Online Shopping Herlin Maulidiana; Hendrik Suhendri; Ahmad Mukoffi
International Journal of Management and Business Vol. 3 No. 3 (2026): July
Publisher : International Research & Development for Human Beings (IRDH)

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Digital payment systems make transactions easier by eliminating the need for cash, allowing payments to be completed more quickly and conveniently. This study aims to analyze the influence of financial literacy, online tax imposition, and digital payment systems (e-wallet and paylater) on impulsive buying behavior in online shopping. This study uses a quantitative approach with a survey method on students of Tribhuwana Tunggadewi University Malang. Data were collected through questionnaires and analyzed using multiple linear regression. The results of the study indicate that financial literacy has a negative effect on impulsive buying behavior. Conversely, online tax imposition and e-wallet and paylater digital payment systems have a positive effect on impulsive buying behavior. Simultaneously, all variables have a significant effect on impulsive buying. This study confirms that financial literacy is important in controlling consumptive behavior, while the convenience of digital payment systems can encourage impulsive buying in the digital era.
The Influence of Managerial Ownership, Capital Structure, and Sustainability Report on Financial Performance in Food and Beverage Sub-Sector Companies Listed on The Indonesia Stock Exchange for The Period 2020-2024 Adelina Febriani; Luh Dina Ekasari; Hendrik Suhendri
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 analyze the effect of managerial ownership, capital structure, and the disclosure of Sustainability Reports on the financial performance of food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. This study uses a quantitative approach with an explanatory research type to test causal relationships between variables. The data used are secondary data obtained from financial statements and company sustainability reports. The population of this study includes all manufacturing companies in the food and beverage sub-sector listed on the IDX for the period 2020–2024, with the sample determined using a purposive sampling method based on the criteria of companies with positive net income during the study period. The data analysis technique is conducted using multiple linear regression analysis accompanied by classical assumption tests, partial tests (t-tests), and simultaneous tests (F-tests). The research results show that managerial ownership does not have a significant effect on the company's financial performance. Capital structure, proxied by the Debt to Equity Ratio (DER), has a significant effect on the company's financial performance. In addition, the disclosure of the Sustainability Report also has a significant effect on the company's financial performance. Simultaneously, managerial ownership, capital structure, and Sustainability Report disclosure have a significant effect on the financial performance of companies in the food and beverage sub-sector. This study indicate that managerial ownership does not have a significant impact on the company’s financial performance, whereas capital structure, as measured by the Debt to Equity Ratio (DER), shows a significant influence on financial performance.
Study of The Impact of Village-Owned Enterprise (BUMDdes) Management on National Tax Increase Valentina Murni Sania; Cakti Indra Gunawan; Hendrik Suhendri
International Journal of Management and Business Vol. 3 No. 4 (2026): October
Publisher : International Research & Development for Human Beings (IRDH)

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This study examines the influence of Village-Owned Enterprise (BUMDes) management on increasing national taxes. This study aims to determine the effect of BUMDes financial management on increasing national taxes. This study also identifies the challenges and obstacles faced by BUMDes in efforts to improve the village economy. The research method used is a quantitative survey method with questionnaires distributed to 201 respondents in East Java, Central Java, West Kalimantan, and East Nusa Tenggara. The results show that BUMDes financial management has a significant effect on increasing national taxes. The better the BUMDes financial management, the greater its contribution to tax revenue. This study also found challenges and obstacles in BUMDes management, such as limited human resources, weak financial and administrative management, and low understanding of BUMDes administrators regarding tax obligations. This study recommends that village governments improve guidance and supervision of BUMDes management, BUMDes administrators improve competency in financial and administrative management, and village facilitators provide more intensive and sustainable assistance.
Realizing Accountable and Transparent Village Governance: A Study of APBDes Management in Donowarih Village, Karangploso District, Malang Regency Polina Tasya; Willy Tri Hardianto; Hendrik Suhendri
IRDH International Journal of Social Sciences & Humanities Vol. 3 No. 3 (2026): October
Publisher : International Research and Development for Human Beings (IRDH)

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This study aims to analyze the implementation of the principles of accountability and transparency in the management of the Village Budget (APBDes) in Donowarih Village, Karangploso District, Malang Regency, as well as to examine the role of stakeholders in supporting good village governance. The study uses a qualitative approach with a case study design through interviews, observations, and documentation of nine informants selected using purposive sampling. Data analysis was conducted using the Miles and Huberman model. The results of the study indicate that accountability in the management of the Village Budget has been implemented through the use of the Siskeudes application, a tiered reporting system, and complete transaction documents. Transparency is carried out through the publication of Village Budget infographics, open village meetings, and village activity information boards. However, there are still obstacles such as delays in the preparation of financial reports (SPJ), limited administrative capacity, and suboptimal utilization of digital technology for information transparency. In addition, the cooperation between the village government, BPD, sub-district government, and the community has been running quite well, although it still needs to be strengthened, especially in supervision and community participation. This study concludes that the management of the Village Budget (APBDes) in Donowarih Village has generally applied the principles of accountability and transparency fairly well, but there is still a need to improve human resource capacity, information digitization, and strengthen community supervision to achieve more optimal village governance.
Co-Authors Adelina Febriani Ahmad Mukoffi Budi Hariono Cakti Indra Gunawan Cakti Indra Gunawan Grasella Renya Papuk Herlin Maulidiana Luh Dina Ekasari Polina Tasya Valentina Murni Sania Willy Tri Hardianto