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All Journal JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Madani Jurnal Politik dan Sosial Kemasyarakatan EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Ilmiah Ecobuss Referensi : Jurnal Ilmu Manajemen dan Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Daya Mas : Media Komunikasi dan Informasi Hasil Pengabdian dan Pemberdayaan Masyarakat JPASDEV:Journal of Public Administration and Sociology of Development International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat IRDH International Journal of Social Sciences & Humanities (IRDH IJSCH) IRDH International Journal of Technology, Agriculture and Natural Sciences (IRDH IJTANS) International Journal of Management and Business
Cakti Indra Gunawan
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Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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The Role Of Millennial Farmers in Supporting Agricultural Product Exports in Indonesia Antonia Celia Vionita; Tia Mariani Supardi; Cakti Indra Gunawan
IRDH International Journal of Technology, Agriculture and Natural Sciences Vol. 1 No. 2 (2024): July
Publisher : International Research & Development for Human Beings (IRDH)

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This study aims to determine the increasing interest of the millennial generation in utilizing information and communication technology so that the distribution and marketing of agricultural products becomes more effective and efficient. The method used in this research uses descriptive, qualitative analysis with literature comparison. The results of the study show that the millennial generation has great potential as agents of change in the agricultural sector through the integration of digital technology and modern agricultural innovation. The government has also launched various programs, including the Millennial Farmer program, to increase the involvement of the younger generation in agriculture. Although there are still challenges such as low interest and negative image of the farming profession, the role of millennial farmers has proven significant in driving agricultural productivity and export competitiveness in the global market.
Empowering Millennial Farmers To Improve The Competitiveness Of Agricultural Products In Domestic And Global Markets Gulo, Niscaya; Septiana Galdistia Nabila; Cakti Indra Gunawan
IRDH International Journal of Technology, Agriculture and Natural Sciences Vol. 1 No. 2 (2024): July
Publisher : International Research & Development for Human Beings (IRDH)

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The purpose of this study is to determine the importance of the role of millennial farmers as a new generation that can bring innovation, technology and entrepreneurial spirit to the world of agriculture. This research method uses qualitative descriptive analysis with literary comparison, namely comparing various literature sources such as scientific journals, books, and relevant articles to explore the perspectives and practices of empowering millennial farmers. The results show that the success of empowering millennial farmers is greatly influenced by the active involvement of the younger generation in agricultural innovation. Millennial farmers are identified as an important group that brings innovative roles, digital technology, and entrepreneurial spirit to the world of agriculture, thereby increasing the competitiveness of agricultural products in domestic and international markets.
Optimizing the Potential Land Area of the Malang Regency Antonius Saki Pekulimu; Cakti Indra Gunawan
IRDH International Journal of Technology, Agriculture and Natural Sciences Vol. 1 No. 1 (2024): March
Publisher : International Research & Development for Human Beings (IRDH)

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This study aims to determine the development strategy of superior commodities in the plantation crop subsector in Landungsari Village, Dau District, Malang Regency. This study uses a qualitative research method with a case study approach. Primary data was obtained through interviews with farmers and plantation entrepreneurs in Landungsari Village. The results of the study show that the strategy for developing superior commodities in the plantation crop subsector in Landungsari Village is to improve quality and production through training and counseling to farmers. This research is expected to contribute to the development of superior commodities in the plantation crop subsector in Landungsari Village and its surroundings.
The Influence of EMKM SAK on Transparency and Accountability of UMKM Financial Reports Tina Susana Nora Afra; Cakti Indra Gunawan; Hendrik Suhendri
International Journal of Management and Business Vol. 1 No. 2 (2024): April
Publisher : International Research & Development for Human Beings (IRDH)

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The financial statements in this study are based on the Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM), which can be used to simplify the preparation of financial statements for business actors (UMKM) to make them more simplified and easier to understand for creditors, investors, and the government. This effort is expected to provide financial assistance or financing for UMKM (MSME). The purpose of this study is to determine the impact of the implementation of SAK EMKM on Accountability and Transparency in UMKM financial statements. This research method uses a quantitative method, with multiple regression analysis tools. Data collection uses primary data by distributing questionnaires to 150 respondents. The results of this study simultaneously explain the relationship between the variables studied with the Fcount>Ftable (3.743>0.006) so that it can be concluded that the entity's financial position report based on SAK EMKM, the entity's profit and loss report based on SAK EMKM, notes to the entity's financial statements based on SAK EMKM, socialization and information on SAK EMKM together (simultaneously) have an effect on the accountability and transparency of UMKM financial reports, while for the results of the determination coefficient (R2) of 0.0094 it can be concluded that the contribution of the independent variable has an effect on the dependent variable of 9.4% and the remaining 90.6% is influenced by other variables outside this model.
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.
A Study of Leadership Style, Organizational Culture, Employee Skills, and Incentives In The Context of Employee Productivity at Padi Aqiqah Purwokerto Cakti Indra Gunawan; Suhendri, Hendrik
International Journal of Management and Business Vol. 2 No. 4 (2025): October
Publisher : International Research & Development for Human Beings (IRDH)

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In today's era of globalization and information, the role of human resources is crucial for companies facing high competition in the free market. Organizations should have a human resources policy. This is because human resource planning is closely linked to solving problems that frequently arise within groups and organizations. The purpose of this study is to examine leadership style, organizational culture, employee skills, and incentives in the context of on employee productivity at Padi Aqiqah Purwokerto. The research method uses descriptive analysis. The results of the study indicate that not all elements in employee productivity are supported by leadership style, organizational culture, employee skills, and incentives. An interesting finding shows that worker skills do not necessarily support employee work productivity.
The Influence of Accounting Information Systems and Human Resource Management on Revenue Improvement in SMEs in Landungsari Village, Dau District, Malang Regency Suhendri, Hendrik; 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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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 Soybean Raw Material Inventory Control Using The EOQ Method in Tempe MSMS in Malang City Case Study at Tempe Chips Industry Center Association Veronika Arma; Cakti Indra Gunawan; Yuni Setyawati
IRDH International Journal of Social Sciences & Humanities Vol. 3 No. 1 (2026): February
Publisher : International Research and Development for Human Beings (IRDH)

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There are still many fundamental problems being faced, particularly in terms of production and the availability of raw materials. One of the most significant obstacles is the supply of soybeans as the main ingredient for tempeh production, which is largely still dependent on imports. Dependence on imports causes soybean prices to be highly unstable, directly affecting the production costs of tempeh SMEs. Research Objective: To examine the application of the EOQ method in controlling the inventory of soybean raw materials in tempeh SMEs in Malang City. This is a quantitative study, and the data collection technique uses both primary and secondary data methods. Research Results: The management of raw material inventory in Kampung Sanan, located in Purwantoro Village, Blimbing Subdistrict, Malang City, has not been running well. There are still many mistakes in managing raw materials, namely soybeans and yeast. This can be seen from the number of unmet demands in 2023, which amounted to 122,715 units, and in 2024, which amounted to 1,257 units. There are still demands that were not fulfilled due to a shortage of raw materials during production. There was still a shortage of raw materials in 2023, with 40,495 kg of soybeans and 80,991 kg of yeast, and in 2024, 79,434 kg of soybeans and 80,991 kg of yeast. In daily operations, raw materials often run out or experience stockouts. This is due to inaccurate calculations of the required amount of raw materials and the timing of orders, resulting in the inability to meet all customer demands.
Financial Management Strategies and Their Impact on the Profitability of Traditional Clothing Rental MSMEs in Malang City Margareta Fatmawati; Cakti Indra Gunawan; Warter Agustim; Fitria Setyaningrum
IRDH International Journal of Social Sciences & Humanities Vol. 3 No. 1 (2026): February
Publisher : International Research and Development for Human Beings (IRDH)

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There are still various problems faced by Micro, Small, and Medium Enterprises (MSMEs), particularly in the aspect of financial management that has not been implemented optimally and in a structured manner. Inadequate financial management can directly affect business profitability, especially in traditional clothing rental service MSMEs that have unstable income characteristics and are influenced by seasonal factors. This study aims to identify the financial management strategies applied and to analyze internal and external factors in an effort to increase the profitability of the Ibu Diyah Traditional Clothing Rental MSME in Malang City. This research employs a qualitative method with a descriptive approach. Data collection techniques were carried out through observation, interviews, and documentation using primary and secondary data sources. The data analysis method used is SWOT analysis, including the preparation of IFAS and EFAS matrices, the determination of SO, ST, WO, and WT strategies, and the mapping of the business position in the IE matrix. The results indicate that financial management at the Ibu Diyah Traditional Clothing Rental MSME remains simple and unstructured, as reflected in manual financial recording, the absence of periodic financial statements, and the lack of systematic financial planning and control. Based on the SWOT analysis results, strength and opportunity factors are more dominant than weakness and threat factors, indicating that the business is in a fairly good condition and has the potential to grow.
Co-Authors Agnes Quartina Pudjiastuti Anna Ismawati Antonia Celia Vionita Antonius Saki Pekulimu Arif Citra Permana Beatrix Liwa Tolok Budi Hariono Budi Santosa Cahyo Sasmito Dafrosa Virginia Nganur Devi Ika Irawati Dody Feryanto Kurniawan Emiliana Eri Yusnita Arvianti Fitria Setyaningrum Gulo, Niscaya Hendrik Suhendri Hendrik Suhendri, Hendrik Heribertus Imam Hidayat Jatmiko Setiaji Latif Fianto Margareta Fatmawati Mariela Seixas Miranda Marselo Marselo Moh. Askiyanto Nika Selvia Novita Nurrry Chrisyani Nur Ida Iriani Nurjaya, Grasiani Saputri Pankrasius Purnama Umatron Philipus Nerispa Supardi R Y Susanto Rizki Aprilia Dwi Susanti RR. Ella Evrita Hestiandari Septiana Galdistia Nabila Setyaningrum, Fitria Sidi Asmadi Siti Qodriyatus Solikhah Sumarno Sumarno T. Budi Santosa T. Budi Santoso Tia Mariani Supardi Tina Susana Nora Afra Tirta Yoga Umi Rofiatin Veronika Arma Wahyuning Islami Warter Agustim Willy Tri Hardianto Yasinta Mei Yohana Farmita Go YUDI PRASETYO Yulita Yulita Yuni Setyawati Zainol Arifin Zainol Arifin