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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.
The Influence of Financial Strategy, Operational Efficiency, and Financial Literacy on The Competitiveness of SMEs in Batu City Maria Anita Adung; Retno Ayu Dewi Novitawati; Cakti Indra Gunawan
International Journal of Management and Business Vol. 3 No. 2 (2026): April
Publisher : International Research & Development for Human Beings (IRDH)

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MSMEs are a crucial sector in the regional economy, absorbing labor and driving economic growth. In Batu City, MSMEs are growing rapidly, particularly in the food and beverage, crafts, and agro-tourism sectors. However, facing increasingly fierce competition, MSMEs are required to possess the skills to manage their businesses effectively and efficiently. This study aims to examine the influence of financial strategy, operational efficiency, and financial literacy on the competitiveness of Small and Medium Enterprises (SMEs) in Batu City. SMEs play a crucial role in the regional economy. However, in the face of increasingly intense business competition, effective financial strategy management, operational efficiency, and a strong level of financial literacy are essential to enhance business competitiveness. This study applies a quantitative approach with a causal associative research design, aiming to examine the cause-and-effect relationships between variables. The population in this study consists of 365 registered and active SMEs in Batu City. From this population, a sample of 78 SMEs was determined using the Slovin formula with a 10% margin of error and a purposive sampling technique. The data used are primary data obtained through the distribution of questionnaires with a Likert scale of 1–5. The data analysis technique uses multiple linear regression with the help of the SPSS program, and t-tests, F tests, and coefficients of determination (R²) are carried out. The results of the study indicate that financial strategy, operational efficiency, and financial literacy have a positive and significant effect on the competitiveness of SMEs, both partially and simultaneously. The significance value of each variable is less than 0.05. The F-test results show a significance value of 0.000 (<0.05), which means that all independent variables jointly influence the competitiveness of SMEs. The coefficient of determination (R²) value of 0.167 indicates that 16.7% of the variation in SME competitiveness can be explained by the variables of financial strategy, operational efficiency, and financial literacy, while the remainder is influenced by other factors outside the research model.
The Effect of Free Shipping Promotion and Customer Trust on Shopee Customer Loyalty of Students of Management Study Program, Tribhuwana Tunggadewi University, Malang Darius Anugrah; Cakti Indra Gunawan; Fendiyatmi Kusufa
International Journal of Management and Business Vol. 3 No. 2 (2026): April
Publisher : International Research & Development for Human Beings (IRDH)

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The development of digital technology is driving the growth of e-commerce in Indonesia, including Shopee, which has become a popular online shopping platform among students. Increasingly fierce competition between e-commerce platforms requires companies to implement effective marketing strategies to attract and retain customers. This study aims to analyze the effect of free shipping promotions and customer trust on Shopee customer loyalty among students. The research method used is a quantitative approach with data collection techniques through distributing questionnaires to student respondents. Data analysis was conducted using multiple linear regression tests to determine the effect of each independent variable on the dependent variable. The results show that free shipping promotions and customer trust have a positive and significant effect on customer loyalty, both partially and simultaneously. Customer trust is the variable that has the most dominant influence in increasing loyalty. These findings indicate that appropriate promotional strategies and increasing customer trust are crucial in maintaining customer loyalty on e-commerce platforms.
Analysis of Bank Financial Health Level Based on The Camel Method (Case Study of BPR Eka Dana Mandiri in Malang City for 2020-2022 Period) Sisilia Stefani Jaya; Cakti Indra Gunawan; R Y Susanto
International Journal of Management and Business Vol. 3 No. 2 (2026): April
Publisher : International Research & Development for Human Beings (IRDH)

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PT BPR Eka Dana Mandiri is a conventional banking business entity. It was founded in 1971 under the name PT Bank Pasar Bhirawa and is located in Bangil, Pasuruan. When its business activities were underway, Bank Pasar Bhirawa received administrative sanctions from Bank Indonesia in the form of a frozen business activity (BBKU). Then, on August 30, 2002, the Deputy Governor of BI issued a decree revoking the status of Frozen Business Activity Bank (BBKU) for Bank Pasar Bhirawa. One of the efforts made to revoke the BBKU was through an acquisition process by new investors. This study aims to analyze the financial health level of PT. BPR Eka Dana Mandiri in Malang City for the 2020-2022 period based on the CAMEL method which includes aspects of Capital, Asset Quality, Management, Earnings, and Liquidity. The research method used is quantitative descriptive research using data from the bank's annual financial reports for the 2020-2022 period. The data analysis technique was carried out by calculating financial ratios included in the CAMEL method, namely the Capital Adequacy Ratio (CAR), Productive Asset Quality (KAP), Net Profit Margin (NPM), Return on Assets (ROA), BOPO (Operating Costs to Operating Income), and Loan to Deposit Ratio (LDR), then compared with the assessment standards set by Bank Indonesia. The results showed that in general, the health level of PT. BPR Eka Dana Mandiri during the 2022-2022 period was in the healthy category based on the CAMEL composite rating. The capital aspect, as measured by CAR, indicated a very healthy condition because it was above the established minimum standard. The asset quality aspect, as measured by KAP, indicated a controlled condition. The management aspect in generating profits was quite good. From the earnings aspect, the ROA and BOPO ratios indicated efficient profitability performance. Meanwhile, the liquidity aspect, as measured by LDR, indicated the bank's ability to meet its short-term obligations properly.
Analysis of the Influence of Leadership Style, Work Environment, and Organizational Culture on Employee Performance at the Lowokwaru District Office, Malang City Emilius Janggur; Cakti Indra Gunawan; Fendiyatmi Kusufa
International Journal of Management and Business Vol. 3 No. 2 (2026): April
Publisher : International Research & Development for Human Beings (IRDH)

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This study aims to determine the influence of leadership style, work environment, and organizational culture on employee performance productivity at the Lowokwaru District Office, Malang City. The background of this study is based on the importance of increasing employee performance productivity in supporting the quality of public services at the sub-district level. Leadership factors, work environment conditions, and organizational culture are suspected to be important elements that influence the high and low employee work productivity. This study employs a quantitative approach using a survey method. The population consists of all 30 employees at the Lowokwaru District Office in Malang City, therefore a saturated sampling technique is applied. Data were collected through questionnaires and analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and coefficients of determination (R²). The results of the study indicate that partially leadership style, work environment, and organizational culture have a positive and significant effect on employee performance productivity. Leadership style is the most dominant variable influencing employee performance productivity. Simultaneously, the three independent variables also have a significant effect on employee performance productivity with a coefficient of determination (R²) of 0.588. This means that 58.8% of employee performance productivity can be explained by leadership style, work environment, and organizational culture, while the remaining 41.2% is influenced by other factors outside the research. Based on the research results, it can be concluded that increasing employee performance productivity at the Lowokwaru District Office, Malang City requires the support of an effective leadership style, a conducive work environment, and a strong and positive organizational culture
The Influence of Work Discipline and Work Motivation on Employee Performance at The Agency for Personnel and Human Resource Development (BKPSDM) of Malang City Ludovikus Budiman; Cakti Indra Gunawan; Moh. Askiyanto
International Journal of Management and Business Vol. 3 No. 2 (2026): April
Publisher : International Research & Development for Human Beings (IRDH)

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The purpose of this study was to determine the effect of work discipline and work motivation on employee performance at the Malang City Human Resources Development and Personnel Agency (BKPSDM), both partially and simultaneously. This study used a quantitative method. The population consisted of all 44 employees at the BKPSDM office in Malang City. The sampling technique used total sampling. The instrument used a questionnaire. Data analysis in this study used multiple linear regression analysis. Hypothesis testing was conducted using the t-test (partial) and the F-test (simultaneous). The results of the multiple linear regression showed that both independent variables had positive regression coefficient values. In addition, the R Square (R²) value obtained was 0.768, indicating that the contribution of the independent variables to the dependent variable was 76.8%. The results of the partial hypothesis test (t-test) show that both independent variables have a t-value greater than the t-table value, with a significance level of less than 0.05. Meanwhile, the results of the simultaneous hypothesis test (F-test) also indicate that the F-value is greater than the F-table value, with a significance level below 0.05. Therefore, it can be concluded that work discipline and work motivation have a significant effect on employee performance at the Malang City Human Resources Development and Personnel Agency (BKPSDM), both partially and simultaneously. The leadership of BKPSDM Malang City is advised to integrate policies to improve discipline and motivation simultaneously, so that both aspects can complement each other in improving the quality of employee performance in a sustainable manner.
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 Darius Anugrah Devi Ika Irawati Dody Feryanto Kurniawan Emiliana Emilius Janggur Eri Yusnita Arvianti Fendiyatmi Kusufa Fitria Setyaningrum Gulo, Niscaya Hendrik Suhendri Hendrik Suhendri, Hendrik Heribertus Imam Hidayat Jatmiko Setiaji Latif Fianto Ludovikus Budiman Ludovikus Kalangsa Meke Margareta Fatmawati Maria Anita Adung 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 Retno Ayu Dewi Novitawati Rizki Aprilia Dwi Susanti RR. Ella Evrita Hestiandari Septiana Galdistia Nabila Setyaningrum, Fitria Sidi Asmadi Sisilia Stefani Jaya 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 Yayuk Sulistyowati Yohana Farmita Go YUDI PRASETYO Yulita Yulita Yuni Setyawati Zainol Arifin Zainol Arifin