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International Journal of Management and Business
Published by International Research & Development for Human Beings
ISSN : -     EISSN : 30325099     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
IRDH IJMB International Journal of Management and Business is a periodical scientific journal (four times a year) January, April, July, October. The main purpose of this journal is to disseminate scientific articles in the field of management, economics, accounting and business, which have a theoretical and implementation foundation. In this regard, articles published must be related to the science of business management and accounting as well as development economics. The editor accepts scientific articles that have not been published in any journals. Focus and Scope: Business Management Human Resources Management Financial Management Operational and Production Management Marketing Management Accounting Economics International economic issues Entreprenurship
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 8 Documents
 1 
Search results for , issue "Vol. 2 No. 2 (2025): April" : 8 Documents clear
Determination of Selling Prices for Small and Medium Enterprises Gendhis Apple Agroindustry in Bumiaji District, Batu City Syafira Athaya Sitania; Suhendri, Hendrik; Sri Indah
International Journal of Management and Business Vol. 2 No. 2 (2025): April
Publisher : International Research & Development for Human Beings (IRDH)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64515/ijmb.v2i2.119

Abstract

This study aims to analyze the selling price determination strategy at the Gendhis Agroindustry Apple Small and Medium Enterprises (SMEs) located in Bumiaji District, Batu City, with a focus on the application of the Mark-Up Pricing method in calculating product selling prices. Methods: The method used in this study is a quantitative method with a markup pricing approach. Researchers collect data through interviews, observations, and documentation that includes the cost of raw materials, labor, and factory overhead involved in production. The data obtained is used to calculate the selling price of the product using the Mark-Up Pricing method. The study's results indicate that SME Gendhis Agroindustry Apple currently sets the selling price based on a rough estimate without detailed calculations. This causes a significant difference between the market price and the price calculated using the Mark-Up Pricing method. With a 40% mark-up, the selling price of apple milk pie products is IDR 3,072 per piece and apple brownie chips are IDR 4,276 per piece. Although this method is simple and effective in covering production costs and profit margins, this method does not take into account external factors such as consumer purchasing power and the level of market competition, The conclusion of this study shows that the application of the Mark-Up Pricing method is effective in covering production costs and profit margins. However, the lack of detailed calculations and external factors such as consumer purchasing power and market competition need to be considered. It is recommended that SMEs record production costs in detail and conduct market analysis to adjust selling prices to consumer purchasing power and market conditions.
Implementation of Sharia PSAK in The Management of Zakat in Mosques (Case Study on The Jami Grand Mosque of The Malang City) Tanisah Nirmala Eka Suci; Suhendri, Hendrik; Muhammad Fauzy Emqi
International Journal of Management and Business Vol. 2 No. 2 (2025): April
Publisher : International Research & Development for Human Beings (IRDH)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64515/ijmb.v2i2.120

Abstract

This study aims to analyze the application of Sharia Financial Accounting Standards Statement (PSAK) No. 109 in the management of zakat at the Masjid Agung Jami’ in Malang City, especially related to the recognition, measurement, presentation, and disclosure of zakat, infak, and alms funds. The method used in this research is qualitative, with data collection through interviews, observation, and documentation. The data obtained was analyzed using data reduction, data presentation, and verification techniques to get accurate results. The results of the study show that the management of zakat at the Majid Agung Jami’ (The Jami Grand Mosque of the Malang City) is not fully by PSAK No. 109, especially in the aspect of presenting financial reports that still use a cash basis. This study recommends transitioning from a cash basis to an accrual basis accounting system and implementing double bookkeeping to enhance transparency and accountability in zakat management following sharia accounting standards.
Application of The Local Government Financial Accounting System to The Quality of Local Government Financial Reports at The Kepuharjo Village Office, Karangploso District, Malang Regency Maria Rosniyati Mbeo; Gunawan, Cakti Indra; Sri Andika Putri
International Journal of Management and Business Vol. 2 No. 2 (2025): April
Publisher : International Research & Development for Human Beings (IRDH)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64515/ijmb.v2i2.121

Abstract

This research examines various aspects of implementing the Regional Government Financial Accounting System on the Quality of Regional Government Financial Reports at the Kepuharjo Village Office, Karangploso District, Malang Regency. In this study, the independent variable examined is the Implementation of the Regional Government Financial Accounting System, while the dependent variable studied is the quality of financial reports. This research uses a descriptive and verificative analytical approach, using primary data from interviews and observations. This study employs a qualitative method. The results of this study indicate that the implementation of the government financial accounting system at the Kepuharjo Village Office, Karangploso District, Malang Regency, is in accordance with the proposed plan for the execution of various activities that aligns with the Budget Plan (RAB). The quality of the regional government financial reports at the Kepuharjo Village Office, Karangploso District, Malang Regency, is consistent with the budget allocated for implementing both physical and non-physical activities.
The Financial Analysis of Food Barn Based on SAK EMKM Pendem Village, Junrejo District, Batu City Romana Abon Nilan; Gunawan, Cakti Indra; Suhendri, Hendrik
International Journal of Management and Business Vol. 2 No. 2 (2025): April
Publisher : International Research & Development for Human Beings (IRDH)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64515/ijmb.v2i2.122

Abstract

The study of food barns is an important matter to be conducted, especially to provide input to the government, which is currently intensively implementing the national food security program. This research aims to determine how the financial reports prepared by the Wiji Aji Bu farmer group manage the food barn to support food security at the rural level in the future. This study was conducted at the food barn in Pendem village, Junrejo district, Batu city, using a descriptive qualitative approach. The data collection methods employed observation, interviews, and documentation techniques. The informants in this research are members of the Wiji Aji Bu farmer group. The results of this study indicate that (1) the financial reports prepared are still simple, covering only cash inflows and outflows; (2) the preparation of financial reports at the food barn has not yet followed the financial accounting standards (SAK EMKM), but the managers state that they continue to maintain financial stability to ensure food security in Batu city.
The Influence of Financial Literacy and Financial Technology on Housewives' Financial Management in the Digital Era (Study of PKK Mothers, Tunjungsekar Village, Malang City) Yuliana Nofrida Nda'u; Gunawan, Cakti Indra; Setyaningrum, Fitria
International Journal of Management and Business Vol. 2 No. 2 (2025): April
Publisher : International Research & Development for Human Beings (IRDH)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64515/ijmb.v2i2.123

Abstract

The development of technology not only affects the younger generation but also the older generation including housewives. This study aims to determine the effect of financial literacy and financial technology on the financial management of housewives in the digital era. The novelty in this study is that financial literacy, especially in the digital era, is more focused on the realm of housewives, which is still rarely done by previous researchers. The method used in this study is quantitative using primary data. Data were collected by distributing questionnaires to 65 respondents. The subjects of this study were PKK mothers (Ibu-Ibu PKK) in Tunjungsekar sub-district. The data analysis technique used in this study was multiple regression analysis conducted using SPSS. The results of the study indicate that the financial literacy has a positive and significant effect on the financial management of housewives, with the Sig. value of the Financial Literacy variable (X1) is 0.000 (0.05). Then,  the financial technology has a positive and insignificant effect on the financial management of housewives, with The Sig. value of the Financial Technology variable (X2) is 0.712 (>0.05). After that, the financial literacy and financial technology simultaneously have an effect on the financial management of housewives, with the significance value is less than 0.05, namely 0.000 <0.05. the author has suggested that the Further research development should examine using other variables and other variable indicators that are more relevant in measuring the variables used, so that different and more accurate results can be obtained.
The Role of Management Information System Implementation on Profitability in SME’s Gendhis Apple Agroindustry, Bumiaji District, Batu City Maria Natalia Sogara; Gunawan, Cakti Indra; Poppy Indrihastuti
International Journal of Management and Business Vol. 2 No. 2 (2025): April
Publisher : International Research & Development for Human Beings (IRDH)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64515/ijmb.v2i2.124

Abstract

The implementation of management information systems plays a role in SMEs in the current era of globalization This study aimed to analyze the role of the implementation of the management information system (SIM) on the profitability of Apple Agroindustry SMEs in Batu City. This study used a quantitative descriptive method with primary and secondary data collected through interviews, observations, and documentation. The result showed that the implementation of Management Information System significantly contributes to increasing profitability, which is measured using the Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE) ratios. The analysis indicates a Net Profit Margin of 20%, a Return on Assets (ROA) of 42%, and a Return on Equity (ROE) of 67%. These results suggest that the profitability of Gendhis Apple Agroindustry SMEs in Batu City during 2023 was relatively good. A Net Profit Margin of 20% highlights the ability of Gendhis Apple Agroindustry SMEs to achieve significant profits from their revenue. Return On Asset reached 42%, this shows that the Gendhis Apple Agroindustry SMEs are very good in utilizing their assets to generate profits. Return On Equity reached 67%, which shows that the Gendhis Apple Agroindustry SMEs generate high profits from the capital invested by the company owners. The implementation of a Management Information System has positively influenced the profitability of Gendhis Apple Agroindustry SMEs. This would enhance operational efficiency, improve decision-making precision, and strengthen market competitiveness.
The Application of Total Quality Management in The Production of Garbage Cans at UD. Lima Sarana Bersih, Malang City Philipus Nerispa Supardi; Cakti Indra Gunawan; Setyaningrum, Fitria
International Journal of Management and Business Vol. 2 No. 2 (2025): April
Publisher : International Research & Development for Human Beings (IRDH)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64515/ijmb.v2i2.125

Abstract

Total Quality Management (TQM) is a management system that promotes quality as a business strategy and is oriented towards customer. This research aimed to analyze the application of Total Quality Management to the production of garbage cans in UD Lima Sarana Bersih, Malang City. This study used a purposive sampling technique. The type of data in this study uses primary and secondary data. The validity check in this study uses the authorization technique. The results of this study show that UD. Lima Sarana Bersih apply the principles of Total Quality Management in every aspect of production, although overall the total implementation of Total Quality Management in UD. Lima Sarana Bersih, Malang City is good, but there are still things that need to be improved. The implications of this research are UD. Lima Sarana Bersih must be more serious in efforts to improve employee human resources through training and empowerment. On the other hand, the UD. Lima Sarana Bersih needs to make continuous system improvements by continuing to evaluate and improve the effectiveness of the measures that have been taken.
The Influence of Attitudes, Actions, and Sympathy in Primary Service on Employee Performance Productivity Malang City Population and Civil Registration Office Maria Rosiana Pulo Tukan; Gunawan, Cakti Indra; Moh. Askiyanto
International Journal of Management and Business Vol. 2 No. 2 (2025): April
Publisher : International Research & Development for Human Beings (IRDH)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64515/ijmb.v2i2.128

Abstract

Human resource development is also part of management to succeed and achieve organizational goals, to provide satisfactory (excellent) service to consumers. In government institutions, the attitudes, actions, and sympathies of employees are part of the excellent service that must be provided to the community. Public sector performance productivity is essential to be carried out to advance the organization effectively and efficiently. This study aims to determine the influence of attitudes, actions, and sympathy on the productivity of the performance of employees of the Malang City Population and Civil Registration Office. This study uses quantitative approaches and multiple linear regression as data analysis methods using the SPSS program. The sample of this study was determined using the Probability Sampling method. The researcher used questionnaires as a data collection technique.  The results of the research and its analysis prove that the attitude of excellent service has a positive effect on the productivity of employee performance of the Population and Civil Registration Office of Malang City, actions in excellent service not only have a positive effect but have a dominant effect on the productivity of employee performance of the Population and Civil Registration Office of Malang City, and also sympathy for excellent service positively affects employee performance productivity of the Population and Civil Registration Office of Malang City

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