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Contact Name
Mohammad Archi Maulida
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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 67 Documents
Implementation of Bureaucratic Reform Policy at the Investment and One-Stop Integrated Service Office of Malang Regency (Dinas Penanaman Modal Dan Pelayanan Terpadu Satu Pintu Kabupaten Malang) Erdianto Malo, Odniel; Rifai, Muhamad; Indra Gunawan, Cakti
IRDH International Journal of Social Sciences & Humanities Vol. 2 No. 2 (2025): June
Publisher : International Research and Development for Human Beings (IRDH)

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Abstract

In practice, the investment climate in Indonesia is still not conducive, both local and foreign investors remain reluctant to invest capital in various sectors in Indonesia. Several fundamental reasons behind this include complicated licensing processes, inadequate infrastructure quality, many regions that hinder the investment climate, and legal certainty for investors. Therefore, this research aims to determine the policies, impacts of policy implementation, and inhibiting factors in implementing bureaucratic reform policies in the investment sector through DPMPTSP Malang Regency in accelerating the licensing process and increasing investment value. This research uses a qualitative descriptive approach. The data sources used are primary and secondary data. Researchers used observation, documentation, and interviews as data collection techniques. In validating the research results, researchers used the triangulation technique to test the credibility of the research results. The results showed that DPMPTSP of Malang Regency implemented an Online Single Submission (OSS) system to accelerate the licensing process to increase regional investment value; furthermore, a Public Service Mall Building (MPP) was built which aims to integrate services in one place. The impact of these policies has increased the amount of investment in Malang Regency, but the increase is gradual. On the other hand, the overlapping regulations between central and regional governments become inhibiting factors for investors in investing their capital, especially for foreign investors. Based on the research results, the researchers suggest that there needs to be a holistic approach in implementing bureaucratic licensing reform that not only focuses on technological aspects, but also on developing human resource capacity and regulatory harmonization. Development of a comprehensive monitoring and evaluation system to ensure the implementation of bureaucratic licensing reform proceeds according to objectives and delivers positive impacts on increasing investment
The Effect of Financial Performance and Capital Structure on the Company Value in Food and Beverage Companies Listed On The Indonesia Stock Exchange Maria Afriani Manul; Muhamad Rifa'i; Moch. Nurhidayat
IRDH International Journal of Social Sciences & Humanities Vol. 2 No. 2 (2025): June
Publisher : International Research and Development for Human Beings (IRDH)

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Abstract

This study examines the relationship between capital structure, financial performance, and firm value using secondary data from 15 food and beverage companies listed on the Indonesia Stock Exchange (2021–2023). Data analysis includes multiple linear regression and assumption testing..  The findings indicate that a company's value is significantly increased by its financial performance, suggesting that more profitability increases its value.  Similar to how capital structure significantly affects firm value, a favourable debt-to-equity ratio also positively impacts a company's market perception. Moreover, capital structure and financial performance work together to influence corporate value. The findings above underscore the significance of investors considering a firm's profitability and capital structure when making investment choices to optimise returns. This report offers insights for research and investment plans by presenting data from Indonesia's food and beverage industry.
Management Audit to Assess the Effectiveness of Human Resource Function at CV. Aneka Grafika Jatimulyo Malang City Abuk, Marselina; Nur Ida Iriani; Warter Agustim
IRDH International Journal of Social Sciences & Humanities Vol. 2 No. 2 (2025): June
Publisher : International Research and Development for Human Beings (IRDH)

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Abstract

The purpose of this study is to determine audit management in assessing the effectiveness of the function of human resources in CV. Aneka Grafika Malang City. Types of Qualitative Descriptive Research. The informant used by one person, namely the factory manager CV. Aneka Grafika Malang City. The instrument uses interview guidelines. Analysis uses descriptive analysis that focuses on employee recruitment, special training, compensation and service, occupational health and safety, and termination of employment. The results showed that the employee recruitment process at CV. Aneka Graphic Jatimulyo Malang City is carried out flexibly based on operational needs by emphasizing specific qualifications and direct practice -based training. Training uses the on-the-job training method with senior employee assistance to accelerate adaptation and improve skills. Structured compensation systems, such as incentives and performance bonuses, motivate discipline and appreciation for employee contributions. The implementation of work health and safety goes well through the Safety Signs and BPJS guarantees, creating a safe work environment. Termination of employment is carried out ethically by gradual coaching to provide opportunities for improvement of employee performance. Manager CV. Aneka Graphic City of Malang is advised to increase the transparency of recruitment, involve technology, and add soft skills in training. Evaluation of the compensation system needs to be done regularly by adding performance -based awards. Occupational health and safety programs must be strengthened through training, simulations, and adequate medical facilities. Directed performance evaluation and career development can be an alternative before termination of employment, supported by a clear agreement with outsourcing.
The Role of Financial Planning in Improving Performance at SME UD. Sari Kelapa (Pendem Village, Junrejo District, Batu City, East Java) Ardiyani Padu Lemba; Gunawan, Cakti Indra; Moh. Askiyanto
IRDH International Journal of Social Sciences & Humanities Vol. 2 No. 2 (2025): June
Publisher : International Research and Development for Human Beings (IRDH)

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Abstract

SMEs are faced with many problems such as problems in financial management, competition, and market changes. With the role of financial management, business owners can plan, organize, manage, and control company resources to minimize losses by maintaining cash flow, and the survival of their business . This study aims to determine the financial planning needed to improve performance at SME UD. Sari Kelapa in Pendem Village Kec. Junrejo Batu City, East Java. This study focuses more on financial planning owned by SMEs UD. Sari Kelapa. The data collection method used in field research is primary data using interviews, documentation, and observation of business owners, supervisors or foremen, and employees of UD. Sari Kelapa. This study findings that SMEs should implement accounting-based financial management. So it can be concluded that the role of financial planning in improving performance. It is necessary to keep systematic records to determine the progress, decline, or development of the business. The addition of employees in managing finances is important, because in UKM UD Sari Kelapa there are no employees who manage financial management. However, complete financial records to determine the profit from each sale Improve business performance through financial planning so that it can see the progress of a business in its business performance. Financial planning carried out by SME UD. Sari Kelapa For revenue planning and expenditure planning at SMEs UD. Sari Kelapa's recording is not detailed and still does not use financial recording techniques by applicable SAK. Supporting factors in this study are income planning, expenditure planning, and financial goals. The inhibiting factors in this study are the individual's understanding of the role of financial planning, and the lack of specialized labor in the management of financial planning.
Evaluation of The Effectiveness of The Use of Financial Statements as A Basis for Assessing Financial Performance at CV Cita Mandiri, Batu City, East Java Maria Yunita Seran; Elly Lestari; Yuni Setyawati
IRDH International Journal of Social Sciences & Humanities Vol. 2 No. 2 (2025): June
Publisher : International Research and Development for Human Beings (IRDH)

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The purpose of this study is to evaluate the effectiveness of the use of financial statements as the basis for assessing financial performance in CV Cita Mandiri Batu City. The research conducted is a research using qualitative methods. The data used is in the form of financial statements for the 2024 period and interviews with 3 informants, namely business owners, owners' husbands, and production employees. The data analysis method is a way of description, by presenting the results of interviews, presenting financial statements and drawing conclusions. The results of the study prove that the use of financial statements is effective as a basis for assessing financial performance in CV Cita Mandi. The form of financial statements made by CV Cita Mandiri includes a list of expenses and income, balance sheets, income statements and notes on financial statements. Financial statements are one of the important sources of information for SME owners to make business decisions. The benefits of financial statements help SMEs provide relevant and reliable financial information. The factors that are obstacles in financial reporting on CV Cita Mandir are that there are no employees in the field of accounting, so that the business owner makes financial reports manually in the accounting book and copies them to the computer using the Microsoft Excel program. The impact of employees not being able to make financial reports is that the preparation of financial statements is made manually in the accounting books, so that overall the financial statements made are not accurate.
The Influence of Financial Attitude, Financial Technology, Locus of Control and Hedonic Lifestyle on Financial Behavior (Study on Management Study Program Students, Tribhuwana Tunggadewi University, Malang) Reineldis Jemanis Amat; Elly Lestari; Moch Nurhidayat
IRDH International Journal of Social Sciences & Humanities Vol. 2 No. 2 (2025): June
Publisher : International Research and Development for Human Beings (IRDH)

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Abstract

This study aims to analyze the influence of financial attitude, financial technology, locus of control, and hedonic lifestyle on the financial behavior of students at Tribhuwana Tunggadewi University, Malang. Using a quantitative approach, this study involved 70 respondents selected through a simple random sampling method from a population of 229 students of the Management study program, class of 2021-2022. Data collection was carried out through observation, documentation, and questionnaires with a Likert scale, while data analysis used multiple regression. The results showed that financial attitude and hedonic lifestyle had a significant effect on students' financial behavior, while financial technology did not have a significant effect. Locus of control had a positive but insignificant effect on financial behavior. Overall, students with good financial attitudes, optimal use of financial technology, and good self-control tended to have more structured and planned financial behavior. However, a high hedonic lifestyle can increase the risk of ineffective financial management.
Financial Feasibility Analysis of Tofu Factory Business in Tegalgondo Village, Karangploso District, Malang Regency, East Java Maria Wini Dowa; Agnes Quartina Pudjiastuti; Nur Ida Iriani
IRDH International Journal of Social Sciences & Humanities Vol. 2 No. 2 (2025): June
Publisher : International Research and Development for Human Beings (IRDH)

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This research aims to determine the financial feasibility analysis of the ADMA NU Tofu Factory located in Tegalgondo Village, Karangploso District, Malang Regency, East Java. Method: The type of research used is qualitative research, with data collection conducted through direct interviews with the owner of the ADMA NU Tofu Factory. The method of data analysis used is financial feasibility analysis for the business, which includes calculations of Net Present Value (NPV), Payback Period (PP), Internal Rate of Return (IRR), and Profitability Index (PI). The research findings indicate that ADMA NU Tofu Factory is in good financial condition and is feasible for development. The NPV of Rp. 1,269,693,712 suggests that the business generates high profits. The PP indicates a payback period of 8-9 days in 2025. The IRR of 45.75% demonstrates a high ability to return investments. The Profitability Index (PI) of 1.90 (>1) confirms that the business is in a healthy financial condition. Based on the analysis's, the financial performance of the ADMA NU Tofu Factory is deemed feasible and has good prospects for further development.
Strategy to Strengthen the Implementation of Humanitarian Law Education for Members of the Indonesian National Army (TNI) Arip Supriyadi; Riyandi; Tarsisius Susilo; Aqsha Erlangga; Iwan Setiawan
IRDH International Journal of Social Sciences & Humanities Vol. 2 No. 2 (2025): June
Publisher : International Research and Development for Human Beings (IRDH)

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Knowledge of humanitarian law plays a very important role for TNI members in the execution of their duties. The aim of this research is to identify the strengths, weaknesses, threats, and opportunities in humanitarian law education for TNI members, as well as to formulate strategies for enhancing humanitarian law education for TNI members. This research employs a qualitative method, with data analysis using a two-way comparison, namely Systematic Literature Review and SWOT Analysis. The research findings indicate that there are 5 strength factors, 5 weakness factors, 5 opportunity factors, and 5 threat factors in strengthening humanitarian law education for TNI members. The biggest strength factor is that humanitarian law education for TNI members has a strong legal basis, namely Law Number 59 of 1958 and Regulation of the Minister of Defense of the Republic of Indonesia Number 09 of 2013, while the biggest weakness factor is the lack of discussion between civil society, the government, and the military about humanitarian law. The biggest opportunity factor is that the space for cooperation between law enforcement agencies, universities, and the TNI is still open in terms of the implementation of humanitarian law education for TNI members, while the biggest threat factor is that humanitarian law is rarely the main topic in the study of national defense. There are 8 strategies to strengthen humanitarian law education for TNI members, namely strengthening the study of the implementation of humanitarian law in the learning curriculum, opening a space for study and discussion on the implementation of humanitarian law, opening a space for cooperation with international institutions that pay attention to international humanitarian law education, and giving aspirations to the House of Representatives of the Republic of Indonesia to update the Law on the implementation of law humanitarianism, opening a collaborative space for writing reference books on humanitarian law, designing a national defense and security system that is integrated with the internet of things and artificial intelligence, encouraging the Government of the Republic of Indonesia to take a strategic role as a pioneer in the implementation of humanitarian law, and providing protection and support to TNI members in the implementation of humanitarian law.
The Implementation Strategy of War Ethics Training for Indonesian National Army (TNI) Members Andi Ichsan; Educ Permadi Eko Putro Basuki; Dinand Tumpak Willians; Wahyu Ramadhanus Suryawan; Tarsisius Susilo
IRDH International Journal of Social Sciences & Humanities Vol. 2 No. 2 (2025): June
Publisher : International Research and Development for Human Beings (IRDH)

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The ethics of war is a set of moral principles that govern actions in armed conflict, aiming to reduce atrocities and protect human rights. The purpose of this study is to determine the strengths, weaknesses, threats, and opportunities in the implementation of war ethics training for members of the Indonesian National Army, as well as to formulate a strategy for the implementation of war ethics training for members of the Indonesian National Army. The results of the study found that there are 5 factors of strengths, weaknesses, opportunities, and threats in the preparation of war ethics training strategies. The biggest strength factor is that war ethics have received attention from TNI members in the implementation of their duties and Indonesia has become a country that upholds humanitarian law and war ethics in a free and active foreign policy. Meanwhile, the biggest weakness factor is that war ethics are aspects of values that are abstract and difficult to implement in the field. The greatest opportunity factor is that the development of information technology allows war ethics to be prioritized in military training. Meanwhile, the biggest weakness factor is that the indicators for measuring military personnel's understanding of war ethics are still biased. This study provides recommendations in the form of 7 strategies that can be implemented to develop war ethics training for TNI members, namely (1) strengthening the study of war ethics, (2) creating avenues for cooperation with other institutions regarding the development of the war ethics training curriculum, (3) facilitating discussions with the National Human Rights Commission, (4) initiating collaborative efforts to write reference books on war ethics, (5) establishing technical policies within the military environment regarding war ethics training, (6) encouraging the Government of the Republic of Indonesia to take a strategic role as a pioneer in the implementation of war ethics. (7) develop theoretical and practical concepts about the compatibility of the implementation of military values and ethical values.
Strategies for Strengthening Digital Media in the Delivery of Humanitarian Law Information in the Era of Society 5.0 Victor Andhika Tjokro; Tidar Hary Nugroho
IRDH International Journal of Social Sciences & Humanities Vol. 2 No. 2 (2025): June
Publisher : International Research and Development for Human Beings (IRDH)

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Digital media plays a crucial role in accelerating the distribution of information related to humanitarian law. The goal of this research is to develop a strategy to strengthen the role of digital media in delivering information about humanitarian law in the era of Society 5.0. This research employs a qualitative descriptive approach. Data in this qualitative descriptive study were collected from various documents and literature, including reference books and scientific articles. The data analysis method used in this study is the SOAR (Strengths, Opportunities, Aspirations, Results) approach. The research results indicate that there are 7 strengths and 4 opportunities that digital media possesses in conveying information about humanitarian law. From these strengths and opportunities, five aspirations were obtained which serve as the basis for formulating strategies to strengthen the role of digital media. Strategies for Strengthening Digital Media in the Delivery of Humanitarian Law Information in the Era of Society 5.0 can be reinforced and developed by carrying out the following roles (1) Organizing human resource training for TNI personnel developed to enhance the capabilities of TNI personnel in the professional management of digital media, (2) Organizing training for TNI personnel in the development of Artificial Intelligence, (3) Encouraging the authorities to formulate regulations that govern the development of intelligent and accurate digital media in the implementation of humanitarian law, (4) Creating effective and targeted digital content in the delivery of humanitarian law information, and also (5) Managing digital media professionally, so that humanitarian law information can be disseminated effectively to the public.