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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.
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.
Raw Material Cost Risk Management Strategy to Improve Financial Resilience of Culinary MSMEs in Batu City Beatrix Liwa Tolok; Cakti Indra Gunawan; R Y Susanto
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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Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector play a crucial role in supporting regional economic development, particularly in Batu City, which is widely recognized as a tourism hub. The high level of tourism activities encourages the growth of culinary MSMEs while simultaneously increasing business competition and operational risks. One of the main challenges faced by culinary MSMEs is the fluctuation in raw material costs, which can directly affect financial stability and business sustainability. Inadequate risk management related to raw material costs may reduce profit margins, disrupt cash flow, and weaken the financial resilience of MSMEs. This study aims to analyze effective raw material cost risk management strategies in enhancing the financial resilience of culinary MSMEs in Batu City. The research method employed is a qualitative approach using a case study design, involving two culinary MSMEs: Ketan KD and Bakso Mantul Balungan Khas Malang. Data were collected through observation, structured interviews with business owners, documentation, and literature study. Data analysis was conducted using SWOT analysis supported by the IFAS, EFAS, and Internal–External (IE) Matrix. The findings indicate that raw material cost risk management strategies, including supplier diversification, planned inventory management, systematic financial recording, and flexible pricing adjustments, are effective in improving cash flow stability, resilience to raw material price fluctuations, and business sustainability. Therefore, appropriate risk management strategies play a crucial role in strengthening the financial resilience of culinary MSMEs in Batu City
Cooperative Financial Management at Al-Hidayah Islamic Boarding School (Pondok Pesantren Al-Hidayah ) in Batu City Dafrosa Virginia Nganur; Cakti Indra Gunawan; 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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This study aimed to analyze and comprehensively describe the financial management of the cooperative at Al-Hidayah Islamic Boarding School in Batu City. As an Islamic educational institution, pesantren played an important role in improving economic development through the establishment of cooperatives, commonly known as kopontren. This cooperative contributed to enhancing students’ welfare and supporting institutional development. The study employed a descriptive qualitative approach, and data were collected through observation, documentation, and structured interviews with relevant stakeholders, including pesantren leaders and cooperative administrators. The findings indicated that the Al-Hidayah Islamic Boarding School Cooperative had undergone significant changes since its establishment in 1995. Initially, the cooperative functioned merely as a formality with simple management under the supervision of its founder. However, since 2020, the cooperative had been reactivated as a productive unit providing savings and loan services for teachers and selling basic necessities. Despite its operations, the cooperative’s financial management still faced challenges, particularly due to limited skilled human resources and ineffective management practices, including the lack of clear separation between pesantren funds, cooperative operational funds, and members’ income. Nevertheless, religious values and Islamic economic principles were implemented in daily operations, such as the “honesty canteen” system and transparent profit margin management. Overall, although improvements in professionalism and legal compliance were still needed, the cooperative had become a crucial pillar in supporting financial stability and educational development at Al-Hidayah Islamic Boarding School
The Influence of Service Quality and Non-Performing Loans On Customer Satisfaction at BPR Eka Dana Mandiri, Malang City Yasinta Mei; Cakti Indra Gunawan; Willy Tri Hardianto
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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Rural Banks (BPRs) are financial institutions that play an important role in supporting communities by providing credit, particularly to small and medium-sized enterprise (SME) entrepreneurs. This study aims to examine the effects of service quality and non-performing loans on customer satisfaction at BPR Eka Dana Mandiri in Malang City. The research employs multiple linear regression analysis. Data were collected through questionnaires distributed to customers and analyzed using quantitative associative methods. Based on responses from 89 respondents, the results indicate that good, friendly, and professional service significantly increases customer satisfaction. In contrast, non-performing loans have a negative and significant effect on customer satisfaction. Simultaneously, service quality and non-performing loans influence customer satisfaction, with a contribution of 30.6%
The Influence of Production Factors, Prices, and Macroeconomic Conditions on Timor-Leste's Coffee Export Volume Mariela Seixas Miranda; Agnes Quartina Pudjiastuti; Cakti Indra Gunawan
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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Coffee is one of Timor-Leste’s leading export commodities, playing a crucial role in foreign exchange earnings and rural livelihoods. However, the performance of coffee exports has shown considerable fluctuations over time. This study aims to examine the effects of export coffee prices, domestic coffee production, domestic coffee prices, coffee plantation area, inflation, and per capita coffee consumption on the volume of coffee exports in Timor-Leste during the period 2002–2024.  This research employs time series secondary data obtained from UN Comtrade, the World Bank, the International Coffee Organization, and national statistical sources. The analytical method used is multiple linear regression estimated using the Ordinary Least Squares (OLS) approach.  The results indicate that all independent variables jointly have a significant effect on coffee export volume. Partially, export coffee prices, domestic coffee production, coffee plantation area, and per capita coffee consumption have a positive and significant effect on coffee export volume. Meanwhile, domestic coffee prices and inflation do not show a significant effect. These findings suggest that Timor-Leste’s coffee export performance is more strongly influenced by international market factors and production capacity than by domestic macroeconomic conditions. Therefore, policies aimed at increasing coffee exports should focus on strengthening production capacity, expanding plantation areas, and enhancing the competitiveness of Timor-Leste coffee in global markets
Co-Authors Agnes Quartina Pudjiastuti Anna Ismawati Antonia Celia Vionita Antonius Saki Pekulimu Arif Citra Permana Beatrix Liwa Tolok Budi Santosa Cahyo Sasmito Dafrosa Virginia Nganur Devi Ika Irawati Dody Feryanto Kurniawan Emiliana Eri Yusnita Arvianti Gulo, Niscaya Hendrik Suhendri Heribertus Imam Hidayat Jatmiko Setiaji Latif Fianto Margareta Fatmawati Mariela Seixas Miranda Marselo Marselo Moh. Askiyanto 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 Yuni Setyawati Zainol Arifin Zainol Arifin