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PENYELESAIAN SENGKETA KEWARISAN MELALUI MEDIASI: JALAN TERBAIK MENYELESAIKAN MASALAH Burhan Latip; Ahmad Muhajir; Elly Lestari; Muhammad Farid Hasan
Mawaddah: Jurnal Hukum Keluarga Islam Vol 1 No 1 (2023): November
Publisher : Program Studi Hukum Keluarga Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52496/mjhki.v1i1.4

The division of inheritance does not always run smoothly. Many disputes occur between the heirs, both before and after the distribution of the inheritance. Disputes can be resolved by mediation, either out of court (non-litigation) or in court (litigation). Settlement of disputes over the division of inheritance by way of mediation is an alternative that can create a harmonious family atmosphere. Inheritance disputes can be resolved by mediation in court (litigation) because inheritance disputes are the absolute authority of the Religious Court. This research aims to find out the process of resolving inheritance disputes through the media. In this research using a qualitative method with a literature study approach, data is obtained from published studies and analyzed to obtain actual conclusions. The results showed that mediation provides many advantages for heirs compared to dispute resolution through the court. The advantages of the mediation process can strengthen the family relationship of the heirs and the dispute ends in a peaceful manner. The advantages that will be obtained, namely: First. Mediation can resolve disputes quickly, effectively and relatively cheaply compared to taking the dispute to court. Second. In the mediation process, the parties are not pressured by any party so that the outcome of the mediation is the agreement of the parties themselves. Third. Mediation produces an outcome that can end a dispute without causing hostility in the future.

Evaluation of The Effectiveness of The Use of Financial Statements as A Basis for Assessing Financial Performance at CV Cita Mandiri, Batu City, East Java Maria Yunita Seran; Elly Lestari; Yuni Setyawati
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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The purpose of this study is to evaluate the effectiveness of the use of financial statements as the basis for assessing financial performance in CV Cita Mandiri Batu City. The research conducted is a research using qualitative methods. The data used is in the form of financial statements for the 2024 period and interviews with 3 informants, namely business owners, owners' husbands, and production employees. The data analysis method is a way of description, by presenting the results of interviews, presenting financial statements and drawing conclusions. The results of the study prove that the use of financial statements is effective as a basis for assessing financial performance in CV Cita Mandi. The form of financial statements made by CV Cita Mandiri includes a list of expenses and income, balance sheets, income statements and notes on financial statements. Financial statements are one of the important sources of information for SME owners to make business decisions. The benefits of financial statements help SMEs provide relevant and reliable financial information. The factors that are obstacles in financial reporting on CV Cita Mandir are that there are no employees in the field of accounting, so that the business owner makes financial reports manually in the accounting book and copies them to the computer using the Microsoft Excel program. The impact of employees not being able to make financial reports is that the preparation of financial statements is made manually in the accounting books, so that overall the financial statements made are not accurate.

The Influence of Financial Attitude, Financial Technology, Locus of Control and Hedonic Lifestyle on Financial Behavior (Study on Management Study Program Students, Tribhuwana Tunggadewi University, Malang) Reineldis Jemanis Amat; Elly Lestari; Moch Nurhidayat
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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This study aims to analyze the influence of financial attitude, financial technology, locus of control, and hedonic lifestyle on the financial behavior of students at Tribhuwana Tunggadewi University, Malang. Using a quantitative approach, this study involved 70 respondents selected through a simple random sampling method from a population of 229 students of the Management study program, class of 2021-2022. Data collection was carried out through observation, documentation, and questionnaires with a Likert scale, while data analysis used multiple regression. The results showed that financial attitude and hedonic lifestyle had a significant effect on students' financial behavior, while financial technology did not have a significant effect. Locus of control had a positive but insignificant effect on financial behavior. Overall, students with good financial attitudes, optimal use of financial technology, and good self-control tended to have more structured and planned financial behavior. However, a high hedonic lifestyle can increase the risk of ineffective financial management.

The Effect of Working Capital Turnover and Inventory Turnover on Profitability on CV. Cita Mandiri, Junrejo Sub-Regency, Batu City Elfrida Fatima Ida; Elly Lestari; Moch Nurhidayat
International Journal of Management and Business Vol. 2 No. 4 (2025): October
Publisher : International Research & Development for Human Beings (IRDH)

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High profitability describes the company's success in managing the company's operations. Factors that support the increase in profitability are inventory turnover and working capital. The following research aims to determine the impact of inventory turnover and working capital turnover on profitability in CV Cita Mandiri, Junrejo District, Batu City in a partial and simultaneous way. The following research was carried out using quantitative techniques. The data source in the following research is the financial statements of CV Cita Mandiri, Junrejo District, Batu City for five periods, namely 2019 to 2023. The data analysis technique carried out is multiple linear regression. With a t-value of 5.465 for working capital turnover and a t-value of 5.206 for inventory turnover, the results of the following study explain that these two factors have a significant influence on profitability. Inventory turnover and working capital turnover together have a great influence on profitability on CV Cita Mandiri, Junrejo District, Batu City. with an F value = 11.246 or an influence of 91.8%. This result can be understood that the higher the working capital turnover and inventory turnover are able to support the increase in the company's profitability.

The Influence of Financial Literacy and Financial Behavior on Financial Management Employee Survey of PT. Spirit Jaya Snack & Coffee Benikna Maria Ines Liti; Elly Lestari; Anung Prasetyo Nugroho
International Journal of Management and Business Vol. 2 No. 4 (2025): October
Publisher : International Research & Development for Human Beings (IRDH)

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Financial management is an increasingly important skill for individuals and businesses in the era of globalization and rapid economic expansion. Good financial management has a major impact on the financial health of workers, which in turn affects their productivity in the workplace. This study examines how employee financial management at PT. Spirit Jaya Snack and Coffee is influenced by behavior and financial literacy. A questionnaire filled out by 43 respondents was used to collect data, and SPSS was used for multiple regression analysis. Based on the findings, Financial management skills are becoming increasingly important for individuals and organizations in this era of rapid economic expansion and globalization. An employee's financial well-being and, ultimately, their productivity at work will be greatly affected by their capacity to manage money. The findings of the study show that financial literacy has a greater influence on employee financial management than financial behavior. The suggestion from this research for the nexr research is exploring whether factors like age, education level, or job position moderate the relationship between financial literacy and management practices

The Role of Financial Management in Supporting The Effectiveness of Revenue in The Employee Service Cooperative of The Republic of Indonesia (Koperasi Jasa Pegawai Republik Indonesia) University of Brawijaya Yeti Bota Muda; Elly Lestari; Moch Nurhidayat
International Journal of Management and Business Vol. 2 No. 4 (2025): October
Publisher : International Research & Development for Human Beings (IRDH)

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The purpose of this study was to find out how financial management supports the income effectiveness of the Employee Services Cooperative of the Republic of Indonesia at the University of Brawijaya Malang., Method: Three informants, general managers, general workers, and financial employees, participated in this qualitative investigation. The results of the interviews were used to collect research data. Data analysis: The chosen approach is descriptive data analysis. The collected data is analyzed by classifying, combining, and displaying the results of interviews to explain the phenomenon that occurs. Results and discussion: The results of the study show that regular recording of daily transactions and the preparation of monthly financial reports are two aspects of the implementation of financial management of the Employee Service Cooperative of the Republic of Indonesia that support the effectiveness of income at the University of Brawijaya Malang.

The Role of The Production Cost Budget in Supporting The Effectiveness of Production Cost Control in CV. Cita Mandiri, Batu City Patrisia Nimat Jematu; Elly Lestari; Anung Prasetyo Nugroho
International Journal of Management and Business Vol. 2 No. 4 (2025): October
Publisher : International Research & Development for Human Beings (IRDH)

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The purpose of this study is to determine the role of the production cost budget in supporting the effectiveness of production cost control in CV. Cita Mandiri Batu City. This research uses a qualitative method. The data used was an interview with the leader and one of the employees in the production field at CV. Cita Mandiri Batu City. The data analysis method used is descriptive. The results of the description analysis prove that the process of preparing the production cost budget carried out by CV. Cita Mandiri Batu City is to determine production needs by detailing the cost of raw materials, detailing labor costs and operational costs. The details of the production cost budget are the cost of raw materials per production of Rp. 2,733,000, the cost of labor per production of Rp. 500,000 and the overhead cost of the factory (additional costs) per production of Rp. 151,500, meaning the total cost of production materials in one production on CV. Cita Mandiri Batu City as much as Rp.3.384,500. The results of the study prove that CV. Cita Mandiri Kota Batu is very effective in controlling production costs with a profit of 127,64% in one production, because the income is higher than the cost of production. Costs incurred by CV. Cita Mandiri Kota Batu in one production is IDR 3.384,500, the revenue obtained in one production is IDR 4.320.000 and the net profit obtained in one production is IDR 935.500. The importance of controlling production costs to increase income and improve CV progress. Cita Mandiri Batu City.

The Influence of Lifestyle and Financial Literacy on the Financial Behavior (A Case Study on Management Students at University of Tribhuwana Tunggadewi) Maria Defira Sari; Elly Lestari; Moch Nurhidayat
International Journal of Management and Business Vol. 2 No. 4 (2025): October
Publisher : International Research & Development for Human Beings (IRDH)

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Lifestyle and financial literacy are crucial factors influencing individual financial decision-making. A solid understanding of financial concepts and personal financial management is essential for effective financial behavior. This research aims to examine the influence of lifestyle and financial literacy on the financial behavior of Management students from the 2021-2022 cohort, both partially and simultaneously. The study adopts a quantitative approach with data collected through questionnaires and surveys. The analysis reveals that both lifestyle and financial literacy contribute to shaping students’ financial behavior. The findings highlight the importance of fostering financial awareness and promoting responsible lifestyle choices among students. This study contributes to the growing body of knowledge in financial behavior research, particularly in the context of higher education, and offers practical insights for improving students' financial management skills.

The Influence of Financial Literacy, Lifestyle, and Social Environment on the Family Financial Planning Behavior in Rambangaru Village, Waingapu City, East Sumba (NTT) (Case Study of PKK Women of Rambangaru Village Ricko Fredrik Rihi; Elly Lestari; Fendiyatmi Kusufa
International Journal of Management and Business Vol. 2 No. 4 (2025): October
Publisher : International Research & Development for Human Beings (IRDH)

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The purpose of this study is to determine the influence of financial literacy, lifestyle and social environment on financial planning behavior in families in Rambangaru Village, Waingapu City, East Sumba (NTT) partially and simultaneously. This study uses a quantitative method. The sample was determined by stratified random sampling technique so that the research sample was 35 families in Rambangaru Village, Waingapu City, East Sumba (NTT). The data collection technique used by the researcher is a questionnaire. The data analysis method used is multiple linear regression using the SPSS 25 program. The results of the study prove that financial literacy has a significant effect on financial planning behavior with a t-value of 4,039, lifestyle has a significant effect on financial planning behavior with a t-value of 4,134 and social environment has a significant effect on financial planning behavior with a t-value of 4,078. The results were simultaneously known that financial literacy, lifestyle and social environment had a significant effect on financial planning behavior with a value of Fcal (12,013) or 53,8%. The results of this study can be understood that the existence of good financial literacy, lifestyle control skills and a good social environment are able to support family financial planning behavior.

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