Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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This Author published in this journals
All Journal IRDH International Journal of Social Sciences & Humanities (IRDH IJSCH) International Journal of Management and Business
Luh Dina Ekasari
Accounting, Faculty of Economics, University of Tribhuwana Tunggadewi, Malang, Indonesia
Humanities Economics, Econometrics & Finance Social Sciences

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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.
Analysis of the Effectiveness of Village Revenue and Expenditure Budget Management in Donowarih Village, Karangploso District, Malang Regency Khatarina Shinta; Willy Tri Hardianto; Luh Dina Ekasari
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 aims to analyze the effectiveness of APBDes management in Donowarih Village, Karangploso District, Malang Regency, Fiscal Year 2024. The study uses a qualitative approach and a descriptive research type, with data collection techniques including in-depth interviews, observation, and documentation study. Data analysis is conducted using the Miles and Huberman model, which includes data reduction, data presentation, and drawing conclusions, while data validity is tested through technique triangulation. The results of the study show that APBDes management in Donowarih Village has been carried out through the stages of planning, implementation, administration, reporting, and accountability in accordance with Minister of Home Affairs Regulation Number 20 of 2018. Based on the effectiveness ratio analysis results, the village revenue realization for the 2024 fiscal year reached Rp2,831,788,014.09 from the target of Rp2,829,393,753.41 with an effectiveness level of 100.08 percent, thus falling into the very effective category. However, in terms of expenditure implementation, the budget absorption rate only reached 75.65 percent, indicating that budget implementation is still not optimal.
Co-Authors Adelina Febriani Hendrik Suhendri Khatarina Shinta Willy Tri Hardianto