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All Journal EQIEN - JURNAL EKONOMI DAN BISNIS Referensi : Jurnal Ilmu Manajemen dan Akuntansi Cakrawala Jurnal Penelitian Sosial Jurnal Nasional Teknik Elektro dan Teknologi Informasi IRDH International Journal of Social Sciences & Humanities (IRDH IJSCH) International Journal of Management and Business
Nur Ida Iriani
Unknown Affiliation
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Energy Engineering Social Sciences

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KEPATUHAN WAJIB PAJAK UMKM DI MASA SEBELUM DAN SAAT TERJADINYA PENDEMI COVID 19 Hendrik Suhendri; Nur Ida Iriani; Efriani Aswani Tanggu
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 9, No 1 (2021)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v9i1.2461

Abstract

The financial condition of MSME actors before and during the Covid-19 pandemi is expected to affect the compliance of MSME actors in paying taxes. The purpose of this study was to determine the implications of the financial condition of MSMEs before and during the Covid-19 pandemi on MSME taxpayer compliance in Tlogomas Village, Lowokwaru District, Malang City. The sample with criteria and Slovin formula test obtained at least 32 respondents. The results of the data normality distribution test using the Shapiro Wilk Test showed the value of each financial data before and during the Covid19 pandemi was 0.024 and 0.025 (below 0.05). Furthermore, the results of the normality test of MSME taxpayer compliance data before and during the Covid-19 pandemi were 0.000 and 0.000 (below 0.05). The results of the Wilcoxon Signed Ranks Test show that there is a significant difference between financial conditions, which is 0.000 (below 0.05), meanwhile, the value of the Wilcoxon Signed Ranks Test for taxpayer compliance was 0.003 (below 0.05). Thus, it can be concluded that: (1) The stable financial condition of MSME actors before the Covid-19 pandemi tends to increase MSME actors' compliance in paying taxes. (2) The unstable financial condition of MSME actors during the Covid-19 pandemi tends to reduce MSME taxpayer compliance in fulfilling their tax obligations
TRANSPARANSI DAN AKUNTABILITAS LAPORAN KEUANGAN ORGANISASI KEAGAMAAN PADA GEREJA GPDI GLORIA MALANG Hermanto Manto Anto; Hendrik Suhendri; Nur Ida Iriani
Cakrawala Jurnal Penelitian Sosial Vol 10 No 1 (2021)
Publisher : Universitas Kristen Satya Wacana

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Abstract

This research focuses on the transparency and accountability of the financial reports of religius organizatins at the GPDI Gloria church, Malang. Financial reports that are presented in a transparent and accountable manner are expected to provide a positive view of the congregation or donors to the church. The research method used by researchers is qualitative research methods, namely by describing the data obtained by researchers when conducting research or data obtained from the field. The data collection methods are interviews, observations and documentation which are of course related to the transparency and accountability of the financial reports of religious organizations at the GPDI Gloria church. The purpose of this study was to determine the transparency and accountability of financial reports as well as the management of financial reports in religious organizations. The results of this research are the GPDi Gloria church in its financial management and reporting has been transparent and accountable, but the recording and reporting still uses a recording system that is in accordance with what was obtained during bible school or in other words it has not applied the applicable financial recording and reporting standards, although thus they have tried to present it with transparency and accountability. Transparent and accountable financial reports will make it easier for the church to grow because it has won the trust of the congregation or donors.
ANALISIS KEBERHASILAN PROGRAM SIKOMANDAN DALAM UPAYA MENINGKATKAN PENDAPATAN PETERNAK SAPI PERAH DI KOTA BATU Wahyuning Islami; Nur Ida Iriani; Sumarno Sumarno; Cakti Indra Gunawan
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.1293

Abstract

It knows the success rate of Artificial Insemination (IB) for dairy cattle and of the SIKOMANDAN program on the income of dairy farmers based on birth date in Batu City and Knowing the factors that support the success of the SIKOMANDAN program in Batu City. The research was conducted using quantitative descriptive research and data collection was obtained through interviews with cow’s breeders and supporting literature. Using descriptive analysis and mathematical calculations. The artificial isemination program (IB) and SIKOMANDAN in Batu City is considered quite successful and satisfying because the program runs according to the expectations of the cows breeders. The factors that support the program include the support of human resources, paramedics, satisfactory service and support from the government. The existence of the SIKOMANDAN program is not only based on dairy cow’s, but also on other commodities such as beef cow’s and other livestock.
The Influence of Capital and Business Location on Income Trader At Gajah Mada Plaza, Malang City Isak Yudosensius Pedri Bagut; Nur Ida Iriani; Yuni Setyowati
International Journal of Management and Business Vol. 2 No. 3 (2025): July
Publisher : International Research & Development for Human Beings (IRDH)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64515/ijmb.v2i3.129

Abstract

Trading is an important part of the economy, especially for traders of small and medium businesses that contribute to the growth of economic regions. This research aims to analyze the influence of capital and location business on income traders at Gajah Mada Plaza, Malang City. This research used a quantitative method with statistics analysis techniques. This research was conducted at Gajah Mada Plaza, Malang City, East Java. Time of research in progress from December 16, 2024, to January 16, 2025. The result of this research showed that business capital's influence is positive and significant to income traders, with a coefficient regression of 0.287 and a value significance of 0.001 < 0.05. Business location has a significant influence​ on income traders with a mark significance 0.001 and t count of -3,637. Capital and location variables business in a way simultaneous influential significant to income traders, with F value count by 14,896 more big from the F table 3.26 and significance 0.001. Moreover, Adequate business capital can increase productivity and income for traders, meanwhile, location-strategic businesses​ can interest customers but also bring challenges in the form of competition and costs high operational. Therefore, good capital management and choosing the right business strategy are very necessary.
The Effect of Self-Control and Financial Literacy on Financial Behavior of Management Students, Faculty of Economics, Tribhuwana Tunggadewi University Malang (Survey on Management Students Class of 2021 Tribhuwana Tunggadewi University) Mario Leonardo Jerabut; Nur Ida Iriani; Anung Prasetyo Nugroho
International Journal of Management and Business Vol. 2 No. 3 (2025): July
Publisher : International Research & Development for Human Beings (IRDH)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64515/ijmb.v2i3.134

Abstract

Many students struggle to control themselves in meeting their needs and desires. Especially in this modern era, students are sometimes easily influenced by trends, so they attach too much importance to their desires. This study aims to determine the influence of self-control and financial literacy on financial behavior among management students in the class of 2021 at Tribhuwana Tunggadewi University Malang. The research employs a quantitative approach with associative methods to measure relationships between variables. The research population consists of 229 UNITRI management students from the class of 2021, with a sample of 70 respondents determined using the Slovin formula and purposive sampling technique. Data collection was conducted through questionnaires, and data analysis used multiple linear regression with SPSS assistance. The research results show that (1) Self-control has no effect on student financial behavior, (2) Financial literacy has a significant effect on student financial behavior, and (3) Self-control and financial literacy simultaneously have a significant effect on financial behavior. This research proves that self-control and financial literacy influence student financial behavior. Students are advised to focus on developing both aspects of self-control and financial literacy to manage their finances better. Students must improve their financial literacy through education or training on budget management, investment, and long-term financial planning
The Effect of Trust and Risk on Purchase Decisions Using The Shopee Pay later Payment Method (Study on Management Students of the Faculty of Economics, Tribhuwana Tunggadewi University) Katharina Wulen Arkian; Nur Ida Iriani; Moch Nurhidayat
International Journal of Management and Business Vol. 2 No. 3 (2025): July
Publisher : International Research & Development for Human Beings (IRDH)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64515/ijmb.v2i3.135

Abstract

This study aims to determine the effect of trust and risk on purchasing decisions using the Shopee Pay later payment method on Management students of the Faculty of Economics, Tribhuwana Tunggadewi University, Class of 2021. This study uses a quantitative approach with a multiple regression design. The study population consisted of 246 students, with sampling using the Slovin formula, which resulted in 100 respondents. The sampling technique used was non-probability sampling through purposive sampling. The variables tested were trust (X1) and risk (X2), which are expected to influence purchasing decisions (Y). Data were analyzed using multiple regression to test the simultaneous and partial effects between independent variables (trust and risk) on the dependent variable (purchase decision). The F test was used to partially test the simultaneous impact, and the t-test was used to test each independent variable's effect. The results of the F test show that the f count value of 12.130 is greater than the f table of 3.940 with a significance value of 0.000 (<0.05), which indicates that trust (X1) and risk (X2) have a positive and significant effect on purchasing decisions. Partially, the results of the t-test show that trust (X1) and risk (X2) each have a positive and significant impact with a significance value of 0.000 (<0.05), so H1 and H2 are accepted. Based on the research results, trust (X1) and risk (X2) positively and significantly affect students' purchasing decisions, with trust as a dominant factor. This research contributes to understanding the factors that influence purchasing decisions, which can be used as a reference for business actors in designing more effective marketing strategies.
Management Audit to Assess the Effectiveness of Human Resource Function at CV. Aneka Grafika Jatimulyo Malang City Abuk, Marselina; Nur Ida Iriani; Warter Agustim
IRDH International Journal of Social Sciences & Humanities Vol. 2 No. 2 (2025): June
Publisher : International Research and Development for Human Beings (IRDH)

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Abstract

The purpose of this study is to determine audit management in assessing the effectiveness of the function of human resources in CV. Aneka Grafika Malang City. Types of Qualitative Descriptive Research. The informant used by one person, namely the factory manager CV. Aneka Grafika Malang City. The instrument uses interview guidelines. Analysis uses descriptive analysis that focuses on employee recruitment, special training, compensation and service, occupational health and safety, and termination of employment. The results showed that the employee recruitment process at CV. Aneka Graphic Jatimulyo Malang City is carried out flexibly based on operational needs by emphasizing specific qualifications and direct practice -based training. Training uses the on-the-job training method with senior employee assistance to accelerate adaptation and improve skills. Structured compensation systems, such as incentives and performance bonuses, motivate discipline and appreciation for employee contributions. The implementation of work health and safety goes well through the Safety Signs and BPJS guarantees, creating a safe work environment. Termination of employment is carried out ethically by gradual coaching to provide opportunities for improvement of employee performance. Manager CV. Aneka Graphic City of Malang is advised to increase the transparency of recruitment, involve technology, and add soft skills in training. Evaluation of the compensation system needs to be done regularly by adding performance -based awards. Occupational health and safety programs must be strengthened through training, simulations, and adequate medical facilities. Directed performance evaluation and career development can be an alternative before termination of employment, supported by a clear agreement with outsourcing.
Financial Feasibility Analysis of Tofu Factory Business in Tegalgondo Village, Karangploso District, Malang Regency, East Java Maria Wini Dowa; Agnes Quartina Pudjiastuti; Nur Ida Iriani
IRDH International Journal of Social Sciences & Humanities Vol. 2 No. 2 (2025): June
Publisher : International Research and Development for Human Beings (IRDH)

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Abstract

This research aims to determine the financial feasibility analysis of the ADMA NU Tofu Factory located in Tegalgondo Village, Karangploso District, Malang Regency, East Java. Method: The type of research used is qualitative research, with data collection conducted through direct interviews with the owner of the ADMA NU Tofu Factory. The method of data analysis used is financial feasibility analysis for the business, which includes calculations of Net Present Value (NPV), Payback Period (PP), Internal Rate of Return (IRR), and Profitability Index (PI). The research findings indicate that ADMA NU Tofu Factory is in good financial condition and is feasible for development. The NPV of Rp. 1,269,693,712 suggests that the business generates high profits. The PP indicates a payback period of 8-9 days in 2025. The IRR of 45.75% demonstrates a high ability to return investments. The Profitability Index (PI) of 1.90 (>1) confirms that the business is in a healthy financial condition. Based on the analysis's, the financial performance of the ADMA NU Tofu Factory is deemed feasible and has good prospects for further development.
Analisis Perbandingan Kinerja Pola MVVM dan MVP pada Sistem Dasbor Android Fajar Pradana; Raziqa Izza Langundi; Djoko Pramono; Nur Ida Iriani
Jurnal Nasional Teknik Elektro dan Teknologi Informasi Vol 14 No 2: Mei 2025
Publisher : This journal is published by the Department of Electrical and Information Engineering, Faculty of Engineering, Universitas Gadjah Mada.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jnteti.v14i2.18985

Abstract

The rapid growth of the Android market in various developing countries has driven the demand for higher-quality applications. Developing Android-based applications presents specific challenges, such as the need for responsive designs and optimization for devices with diverse specifications. Design patterns like model-view-controller (MVC), model-view-presenter (MVP), and model-view-viewmodel (MVVM) have become popular approaches to address these issues. However, studies on the performance of design patterns in Android applications, especially in modern programming languages like Kotlin, remain limited. This research aims to compare the performance of the MVP and MVVM design patterns in an Android-based boarding house management application, KosGX. This application utilized Kotlin and featured an interactive dashboard requiring significant device resources. Testing was conducted by measuring performance across three key aspects: central processing unit (CPU) usage, memory usage, and system response time. The results of the study showed that MVVM outperformed in CPU efficiency, with an average usage of 8.92% compared to 11.15% for MVP. In terms of memory usage, MVVM was also slightly more efficient, with an average usage of 121.48 MB compared to 121.55 MB for MVP. However, MVP excelled in response time, averaging 236.88 ms, whereas MVVM reached 252.68 ms. This study underscores that the choice of design pattern affects application performance. MVVM is more efficient in CPU and memory usage, while MVP offers better response times. These findings provide valuable insights for developers in selecting the optimal design pattern based on the specific needs of their applications.
Creative Economy Development Strategy in an Effort to Increase Income in SMES (UMKM) CV. Cita Mandiri Keripik, Batu City Maria Yurina Luruk; Nur Ida Iriani; Yuni Setyowati
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

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.
Co-Authors Abuk, Marselina Agnes Quartina Pudjiastuti Cakti Indra Gunawan Dafrosa Ngola Deviyanti Djoko Pramono Efriani Aswani Tanggu Fajar Pradana Hendrik Suhendri Hendrik Suhendri Hermanto Manto Anto Isak Yudosensius Pedri Bagut Katharina Wulen Arkian Maria Wini Dowa Maria Yurina Luruk Mario Leonardo Jerabut Moch. Nurhidayat Moh. Askiyanto Prasetyo, Anung Nugroho Raziqa Izza Langundi Serlina Senansa Senora Setyaningrum, Fitria Sumarno Sumarno Wahyuning Islami Warter Agustim Yosefina Hariani Yuni Setyowati