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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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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
Analysis of Business Development Strategy for Floriculture Processing Products at CV Telogo Budhoyo Malang Yohana Farmita Go; Cakti Indra Gunawan; Umi Rofiatin
IRDH International Journal of Technology, Agriculture and Natural Sciences Vol. 3 No. 1 (2026): March
Publisher : International Research & Development for Human Beings (IRDH)

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The flower board business is a type of business that has the potential to grow along with the increasing public demand for greeting media at various events such as weddings, condolences, and inaugurations. This study aims to analyze internal and external factors that influence business development and formulate an appropriate development strategy at CV Telogo Budhoyo Malang. The research method used is a descriptive method with a SWOT analysis approach. The data used in this study consists of primary and secondary data obtained through interviews, observations, and distribution of questionnaires to business owners, employees, and customers. The results of the study indicate that internal factors that are strengths include good product quality, the use of fresh flowers, and a diverse product variety. Meanwhile, weaknesses include limited human resources and production equipment. External factors indicate opportunities in the form of increasing market demand and the development of digital marketing media, while threats come from competition from similar businesses and fluctuations in raw material prices. Based on the SWOT analysis, several alternative business development strategies were obtained, including increasing product innovation, expanding marketing through digital media, improving service quality, and strengthening business management. These strategies are expected to increase the competitiveness and sustainability of CV Telogo Budhoyo Malang.
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