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Contact Name
Mohammad Archi Maulida
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+6282143698856
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Jawa tengah
INDONESIA
IRDH International Journal of Social Sciences & Humanities (IRDH IJSCH)
ISSN : -     EISSN : 30322294     DOI : -
Core Subject : Humanities, Social,
IRDH International Journal of Social Sciences & Humanities (IRDH IJSCH) is a periodical scientific journal (three times a year) February, June & October. The main purpose of this journal is to disseminate scientific articles in the field of social sciences and humanities, which have a theoretical and implementation foundation. In this regard, articles published must be related to the social sciences and humanities. The editor accepts scientific articles that have not been published in any journals. FOCUS and Scope Public Admnistration International Relationss Commnication Psychology Law Sociology Linguistics Arts and Humanities Political sciences History Anthropology Geographic Culture Studies Education Relogious Studies
Articles 101 Documents
The Effect of Accounting Technology Implementation on Financial Management in Micro, Small, and Medium Enterprises in Batu City Yuliani Sonata Nakur; Risnaningsih Risnaningsih; Sri Andika Putri
IRDH International Journal of Social Sciences & Humanities Vol. 3 No. 3 (2026): October
Publisher : International Research and Development for Human Beings (IRDH)

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Abstract

This study aims to determine the effect of accounting technology implementation on financial management of Small and Medium Enterprises (SMEs) in Batu City. Financial management is an important aspect for business sustainability; however, many SME actors still do not apply systematic financial recording. The implementation of accounting technology is expected to help business actors record transactions, prepare financial reports, and manage cash flow more effectively and efficiently. This research used a quantitative approach with a survey method through questionnaires distributed to SME actors in Batu City. The sample consisted of 44 respondents selected using purposive sampling technique. Data analysis techniques included validity test, reliability test, classical assumption test, simple linear regression analysis, hypothesis testing (t-test), and coefficient of determination (R²). The results showed that the implementation of accounting technology has a positive and significant effect on the financial management of SMEs in Batu City. This is evidenced by the t-value of 2.408 which is greater than the t-table value of 1.682 and a significance value of 0.020 which is less than 0.05. In addition, the coefficient of determination indicates that accounting technology implementation explains 10% of SME financial management, while the remaining 90% is influenced by other variables not examined in this study. Therefore, it can be concluded that the better the implementation of accounting technology in SMEs, the better the financial management of the business. Thus, SME actors are expected to increase the use of accounting technology to support more effective and sustainable financial management.
The Effect of QRIS (Quick Response Code Indonesian Standard) Usage on Profit Growth in Small and Medium Enterprises (SMEs) in Malang City Constantia Aryani Jebaru; Risnaningsih Risnaningsih; Yayuk Sulistyowati
IRDH International Journal of Social Sciences & Humanities Vol. 3 No. 3 (2026): October
Publisher : International Research and Development for Human Beings (IRDH)

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Abstract

The development of digital technology has brought significant changes to financial transaction systems, particularly in the Small and Medium Enterprises (SMEs) sector. Digital transformation is encouraging businesses to adapt to cashless payment systems to improve operational efficiency and competitiveness. However, not all SMEs have optimally adopted QRIS. Some still face obstacles in using the technology, such as limited digital literacy and a lack of understanding of QRIS's benefits. This study aims to analyze the effect of the use of the Quick Response Code Indonesian Standard (QRIS) on profit increase in Small and Medium Enterprises (SMEs) in Malang City. This research uses a quantitative approach with a survey method through the distribution of questionnaires to 100 respondents selected using a simple random sampling technique. Data analysis was carried out using simple linear regression. The results show that the use of QRIS has a positive and significant effect on profit increase, with a significance value of 0.000 < 0.05 and a coefficient of determination of 48.5%. This indicates that the use of QRIS contributes to improving the financial performance of SMEs, particularly in increasing profits.
The Use of Financial Technology for the Success of SMEs (A Study of Bookstores at Togamas Dieng) Maria Afensiana Tutoq Buangleraq; Cakti Indra Gunawan; Willy Tri Hardianto
IRDH International Journal of Social Sciences & Humanities Vol. 3 No. 3 (2026): October
Publisher : International Research and Development for Human Beings (IRDH)

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Abstract

The purpose of this study is to examine how financial technology contributes to the success of Micro, Small, and Medium Enterprises (MSMEs), specifically at the Togamas Bookstore, Dieng Branch, Malang City. This is done considering the important role of MSMEs in the national economy and the rapid development of digital financial technology, which facilitates transactions, financial management, and increases business actors' access to financial services. This study uses a qualitative method with a descriptive approach, collecting data through observation, interviews, and documentation. Managers, employees, and customers were selected as informants through purposive sampling, and data analysis was carried out through data reduction, data presentation, and drawing conclusions. The research findings indicate that the Togamas Bookstore has integrated financial technology in the form of digital payment systems such as QRIS, debit cards, and credit cards, which have been proven to improve operational efficiency, accelerate transaction processes, and support more accurate and transparent financial records. From a customer perspective, the use of FinTech offers convenience, comfort, and increases transaction satisfaction.
Revisiting The Role of Management Control Systems in SME Financial Performance: Evidence from the Chips Industry with Work Motivation Perspective Trisna Wasti Zogara; Hendrik Suhendri; Yayuk Sulistyowati; Agnes Quartina Pudjiastuti
IRDH International Journal of Social Sciences & Humanities Vol. 3 No. 3 (2026): October
Publisher : International Research and Development for Human Beings (IRDH)

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Abstract

An effective management control system is essential to ensure that business planning, implementation, and supervision run optimally, while work motivation plays a crucial role in enhancing productivity and commitment among business actors. This study aims to analyze the effect of management control systems and work motivation on the financial performance of chip-producing SMEs in Greater Malang. This research employs a quantitative approach using a survey method. The population consists of all chip SMEs in the Greater Malang area, with samples selected through purposive sampling. Data were collected from questionnaires distribution and analyzed using multiple linear regression. The results indicate that the management control system has a positive and significant effect on the financial performance of chip SMEs in Greater Malang. Work motivation also shows a positive and significant influence on financial performance. Simultaneously, both the management control system and work motivation significantly affect financial performance. These findings suggest that improving the quality of management control systems and maintaining high work motivation can enhance SME financial performance. This study is expected to provide practical insights for SME actors in developing more effective and sustainable business management strategies.
The Effect of Equality and Respect, Tolerance for Diversity, and Workforce Justice (Diversity Management) on Organizational Citizenship Behavior among Employees at the BKPSDM Office, Malang City Melda Aprilia Nur Cahyani; Willy Tri Hardianto; Noviana Yaniar Suprajitno
IRDH International Journal of Social Sciences & Humanities Vol. 3 No. 3 (2026): October
Publisher : International Research and Development for Human Beings (IRDH)

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Abstract

In the era of globalization, organizations face increasingly complex diversity, requiring human resource management through the implementation of Diversity Management. This study aims to analyze the influence of Equality and Respect, Tolerance of Diversity, and Employee Fairness as indicators of Diversity Management on Organizational Citizenship Behavior of employees at the BKPSDM Office in Malang City. This study uses a quantitative approach with data collection techniques through questionnaires to all 47 employees. Data analysis was carried out using multiple linear regression with the help of SPSS. The results of this study indicate that Tolerance of Diversity has a positive and significant effect and is a dominant factor on Organizational Citizenship Behavior. Meanwhile, Equality and Respect and Employee Fairness do not have a significant effect on Organizational Citizenship Behavior. With a contribution value of 58.8%, it can be explained by the three independent variables in this study, while the remaining 41.2% is influenced by other factors outside this research model, for example, Intrinsic Motivation, Leadership, Social Support, Organizational Commitment and many other influencing factors.
The Effect of Regional Financial Transparency and Accountability on Public Trust in Dau District, Malang Regency Maria Merliana Shinta; Moch Nurhidayat; Fitria Setyaningrum
IRDH International Journal of Social Sciences & Humanities Vol. 3 No. 3 (2026): October
Publisher : International Research and Development for Human Beings (IRDH)

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Abstract

Transparency is one of the main pillars in good governance because it provides opportunities for the public to know, access, and understand information related to government administration, including in the management of regional finances. Regional financial transparency is expected to increase public trust in the government. This study aims to analyze the effect of regional financial transparency and accountability on public trust in Dau District, Malang Regency, both partially and simultaneously. This study uses a quantitative approach with an associative (causal) research design. The population in this study is the community of Dau District, Malang Regency, with a sample size of 100 respondents selected using purposive sampling techniques. Data were collected through questionnaires with a Likert scale and analyzed using multiple linear regression methods with the help of the SPSS program. The results of the study indicate that regional financial transparency and regional financial accountability both partially and simultaneously have a positive and significant effect on public trust. This is shown by the regression coefficient values of transparency at 0.300 and accountability at 0.249, which are positive. The findings of this study indicate that regional financial transparency has a positive effect on public trust. Likewise, regional financial accountability also positively influences public trust. Furthermore, regional financial transparency and accountability, when considered simultaneously, have a positive and significant effect on public trust. These results suggest that improving transparency and accountability in regional financial management can enhance the level of public trust in local government institutions.
Realizing Accountable and Transparent Village Governance: A Study of APBDes Management in Donowarih Village, Karangploso District, Malang Regency Polina Tasya; Willy Tri Hardianto; Hendrik Suhendri
IRDH International Journal of Social Sciences & Humanities Vol. 3 No. 3 (2026): October
Publisher : International Research and Development for Human Beings (IRDH)

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This study aims to analyze the implementation of the principles of accountability and transparency in the management of the Village Budget (APBDes) in Donowarih Village, Karangploso District, Malang Regency, as well as to examine the role of stakeholders in supporting good village governance. The study uses a qualitative approach with a case study design through interviews, observations, and documentation of nine informants selected using purposive sampling. Data analysis was conducted using the Miles and Huberman model. The results of the study indicate that accountability in the management of the Village Budget has been implemented through the use of the Siskeudes application, a tiered reporting system, and complete transaction documents. Transparency is carried out through the publication of Village Budget infographics, open village meetings, and village activity information boards. However, there are still obstacles such as delays in the preparation of financial reports (SPJ), limited administrative capacity, and suboptimal utilization of digital technology for information transparency. In addition, the cooperation between the village government, BPD, sub-district government, and the community has been running quite well, although it still needs to be strengthened, especially in supervision and community participation. This study concludes that the management of the Village Budget (APBDes) in Donowarih Village has generally applied the principles of accountability and transparency fairly well, but there is still a need to improve human resource capacity, information digitization, and strengthen community supervision to achieve more optimal village governance.
Character Building of the Student in the Digital Era Damaris Lakbanu; Ebenhaezer Beri Labba
IRDH International Journal of Social Sciences & Humanities Vol. 3 No. 3 (2026): October
Publisher : International Research and Development for Human Beings (IRDH)

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Abstract

The growth of digitalization in the current societal era has impacted social life, evident in shifting interaction patterns, learning behaviors, and student character traits from elementary through high school levels. While this landscape offers opportunities to optimize technology-based learning, it also presents serious challenges, such as distractions, poor self-regulation, device dependency, cyberbullying, and weak digital ethics. This study aims to describe the need for student character development in the digital era, identify relevant character values, and analyze effective implementation strategies. It employs an analytical review method based on PRISMA guidelines, comprising four key stages: identification, screening, eligibility, and inclusion. Ten selected articles were analyzed in depth to provide a comprehensive overview of character development models and approaches within digital environments. The findings indicate that character education positively influences students' moral and social behaviors when integrated with digital literacy, internet ethics, and technology usage supervision. Effective character development strategies include embedding character values ​​into the digital curriculum, teacher role-modeling, stricter technology supervision, contextual use of digital media, and active collaboration between educators and parents. The research underscores that conceptual understanding of digital technology, wise attitudes, and deep thinking skills are fundamental to equipping students to adapt and act prudently in the digital realm. The study concludes that student character development in the digital era requires systematic planning, an integrated approach, and multi-stakeholder cooperation to cultivate learners with strong character, clear life principles, and an adaptive attitude toward the evolution of digitalization.
Early Childhood Education Curriculum Design Based on the Integration and Interconnection of Tawhid Values through Basic Science Learning Rizaniyatul Aulia; Anindya Aqidahtul Izza; Dahlia Amalia
IRDH International Journal of Social Sciences & Humanities Vol. 3 No. 3 (2026): October
Publisher : International Research and Development for Human Beings (IRDH)

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This study aims to formulate an Early Childhood Education (PAUD) curriculum design based on the integration-interconnection model, incorporating the instilling of  Tawhid values through basic science learning. The study is motivated by the persistent dichotomy between science instruction and religious education in early childhood settings, which prevents children from interpreting natural phenomena as signs of the greatness of Allah SWT. A descriptive qualitative approach utilizing a literature review method was employed. Data were gathered from 26 sources including journals, books, and relevant educational documents published between 2020 and 2025and analyzed through processes of identification, classification, interpretation, and synthesis. The study's primary contribution lies in the formulation of an applicable curriculum framework that concretely bridges hands-on empirical science activities with abstract spiritual understanding for young children an operational approach largely unexplored in previous research, which has generally focused on theoretical integration at a macro level. The findings demonstrate that the integration-interconnection concept can holistically link basic science with Islamic values through methods of observation, exploration, and simple experimentation. Consequently, this curriculum offers an effective solution for balancing intellectual intelligence, spiritual growth, and Islamic character development from an early age.
Utilizing Information Technology to Optimize Quran-Based Methods of Role Modeling, Storytelling, and Habituation for Early Childhood Education Students Syarifah Dina Gusmiar; Uswatun Hasanah; Dahlia Amalia
IRDH International Journal of Social Sciences & Humanities Vol. 3 No. 3 (2026): October
Publisher : International Research and Development for Human Beings (IRDH)

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Early Childhood Education (ECE) represents a strategic golden age period for fostering children's character and spirituality based on Qur'anic values. The rapid advancement of information technology has created both opportunities and challenges for character education among Generation Alpha. This study aims to analyze the utilization of information technology in optimizing Qur'an-based educational methods, namely exemplary behavior (uswah), storytelling (qashash), and habituation (‘adah) in early childhood education. This study employed a qualitative approach using library research and content analysis of reputable scientific articles indexed in Scopus and Google Scholar published within the last five years. The findings reveal that interactive digital media strengthen the exemplary method by presenting positive role models and moral decision-making simulations. Digital storytelling enhances children's emotional engagement and long-term retention of Qur'anic values without compromising the authenticity of the teachings. In addition, gamification-based applications support the habituation method through digital reward systems that encourage consistent positive behavior. Based on these findings, it can be concluded that the pedagogically appropriate integration of information technology grounded in Qur'anic values effectively optimizes the implementation of exemplary behavior, storytelling, and habituation methods in early childhood education. This integration contributes significantly to strengthening children's character, spirituality, and readiness to navigate the challenges of the digital era.

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