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p-Index From 2020 - 2025
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This Author published in this journals
All Journal International Journal of Management and Business
Ida Iriani, Nur
Unknown Affiliation
Economics, Econometrics & Finance

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Analysis of Non-Performing Loans Based on Internal and External Factors at The Karya Sentosa Market Traders Cooperative in Batu City Yufilda Maya Sira; Ida Iriani, Nur; Mukoffi, Ahmad
International Journal of Management and Business Vol. 2 No. 3 (2025): July
Publisher : International Research & Development for Human Beings (IRDH)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64515/ijmb.v2i3.167

Abstract

Cooperatives are economic organizations owned and run by their members to achieve common economic goals. Internal and external variables can cause bad debts. This research analyzes the Non-Performing Loans Based on Internal and External Factors at The Karya Sentosa Market Traders Cooperative in Batu City (Koperasi Pedagang Pasar Karya Sentosa Kota Batu). A qualitative descriptive research approach was used. This study's data collection methods were literature review, interviews, and observations. This research finds that internal factors that cause bad debt include a weak credit analysis system and a lack of credit supervision. Otherwise, external factors causing bad debt include debtors' financial factors, intentional factors, and debtor character. Several strategies for handling bad debts consist of taking advantage of external opportunities, increasing internal strength by strengthening cooperative teamwork, increasing internal strength by increasing the number of collectors, and increasing the capacity of human resources in credit management. Furthermore, it is better to add members to collect to make the installment collection process easier in credit supervision. 
The Influence of Taxes and Levies on the Original Regional Income of Batu City Elfrida Sensa; Ida Iriani, Nur; Quartina Pudjiastuti, Agnes
International Journal of Management and Business Vol. 2 No. 3 (2025): July
Publisher : International Research & Development for Human Beings (IRDH)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64515/ijmb.v2i3.168

Abstract

This study focuses on the Office of the Regional Tax and Retribution Management Agency of Batu City. It examines how taxes and levies favorably impact the city's Regional Original Revenue (PAD).  This research aims to investigate how taxes affect Batu City's Regional Original Revenue and assess how levies affect it.  Associative research seeks to determine how two or more variables are related.  The study uses 2018–2023 regional tax income, regional levies, and original regional revenue data.  The results show that the majority of tax and levy variables, including hotel, restaurant, entertainment, advertising, street lighting, parking, BPHTB, health services, burial and cremation levies, market service levies, motor vehicle testing levies, slaughterhouse levies, route permit levies, have a positive and significant influence on Batu City's Original Regional Income (PAD) based on the results of the research that has been conducted. Groundwater tax, PBBP2, waste/cleanliness service levies, DLH regional asset utilization levies, special parking lot levies, and building permit levies are some of the factors that do not significantly influence PAD. Based on this report, the Batu City Government must review and optimize sources of levies that have not contributed maximally while still maximizing the potential of taxes and levies that have a significant impact on PAD. Thus, Batu City's PAD is expected to continue to grow and support sustainable regional development funding.  
Co-Authors Ahmad Mukoffi, Ahmad Elfrida Sensa Quartina Pudjiastuti, Agnes Yufilda Maya Sira