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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 17 Documents
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Search results for , issue "Vol. 2 No. 3 (2025): July" : 17 Documents clear
Implementation of Tax Planning in Calculating Corporate Income Tax at BUMDes Raharjo, Batu City Inggrid Solong; Gunawan, Cakti Indra; Risnaningsih
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.v2i3.166

Abstract

One form of tax revenue that needs to be considered is the tax imposed on Village-Owned Enterprises (BUMDes). Village-Owned Enterprises (BUMDes) have a crucial role in advancing the economy in various villages in Indonesia with the aim of increasing the income and welfare of local communities, as well as increasing economic growth at the local level. In this research, corporate income tax taxpayers at BUMDes Raharjo Batu City in the Strawberry Barn Agriculture and Tourism Business Unit. The aim of this research is to determine tax planning in calculating corporate income tax at BUMDes Raharjo, Batu City. The research was conducted using descriptive qualitative methods. The data used are the results of direct interviews or with primary data from BUMDes Raharjo Batu City who were willing to be informants for the researcher and then recorded manually or with documentation by the researcher. The data analysis method used is exploratory descriptive analysis (descriptive non-statistical) by analyzing profit and loss reporting data and liability reports through formal and material aspects by studying aspects of income tax deductions related to BUMDes Raharjo, Batu City.
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.  
The Role of Stakeholders in Co-Management of Mangrove in The Economic Development of Coastal Villages on Madura Island Wahyurini , Endang Tri
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.v2i3.193

Abstract

Economic development in coastal areas still requires special attention and is very important to do. Various kinds of factors can affect the process of economic development of coastal villages. One of the potential natural resources that can be managed to improve the economy of coastal communities is mangroves, but until now mangroves have not become a priority so that the condition is increasingly depressed. Efforts to improve the economy of coastal communities can be carried out with proper and correct mangrove management through mangrove co- management. The research was conducted on the coastal of Madura Island. The purpose of this study is to analyze how the role of stakeholders and institutions towards mangrove co- management and economic development of coastal villages. Research methods with in-depth quantitative and qualitative. Analysis using SEM Warp-PLS. The results of the research analysis show that the role of stakeholders and institutions has a significant positive effect on mangrove co management  and the economic development of coastal villages on Madura Island.
Analysis of the Influence of Risk Perception of the Generation Z on Investment Interest in the Digital Era (Study on Economics Students of the 2021 Cohort in Malang City) Rosela Lini Rohi; Ahmad Mukoffi; Rizka Aprilia Dwi Susanti
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.v2i3.450

Abstract

This study aims to analyze the effect of risk perception on investment interest of Generation Z, especially in Economics students of class of 2021 in Malang City, Method: This study uses a quantitative approach with a survey method. Data were collected using a questionnaire that measures risk perception, including financial, market, technology, and data security risks, as well as investment interest. The research sample consisted of 70 respondents selected by simple random sampling, Data analysis: The analysis technique used is multiple linear regression, with a t-test to test the partial effect between variables, independent of the dependent variable, Results and discussion: The results of the study indicate that risk perception has a significant effect on investment interest of Generation Z. A better understanding of risk can increase investment interest, with financial education, investment experience, and access to information also playing a role. Digital literacy has also been shown to increase confidence in making investment decisions, Conclusion: This study concludes that risk perception affects investment interest of Generation Z. Therefore, it is recommended to improve financial education, better access to information, and digital literacy so that Generation Z can invest more wisely and intelligently.
Bali Sruti Strategy in Addressing Gender Inequality in Bali Larasati, Ria Agustina
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.v2i3.809

Abstract

This article examines the strategies implemented by Bali Sruti as a civil society organization focused on women's empowerment and gender equality in Bali. This study employs a descriptive qualitative approach to explore Bali Sruti’s strategies for addressing gender inequality in Bali. Data collection techniques are carried out through literature studies, interviews, and participatory observations of activities organized by Bali Sruti, such as training, public campaigns, and policy advocacy. This study uses a qualitative method to explore how Bali Sruti uses local cultural values to fight gender inequality through advocacy, education, community support, and partnerships at national and international levels. The results showed that the Bali Sruti strategies have a positive contribution to increasing the awareness and participation of Balinese women. The efforts were carried out through legal campaigns and the establishment of female schools where vulnerable women, such as female heads of family, women with disabilities, women with low income, and victims of sexual violence, were given a forum to share and provide an understanding that they have the right to speak. The results of this study provide valuable insights for civil society organizations and policymakers, encouraging the adoption of community-based strategies to promote gender equality within culturally traditional communities.    
The Effect of the Implementation of Good Governance and Internal Control on Financial Management Performance Virginia Rosari Tutoq; Sasono, Agus Dwi; Poppy Indrihastuti
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.v2i3.811

Abstract

This research aims to examine the effect of good governance and internal control on financial management performance. The background of this research is the existence of various problems in the public sector, particularly in terms of public services. Society expects that good services will bring positive impacts on their welfare. However, this condition is often found as a problem in every non-profit organization or in a country called local government. The effective implementation of good governance and internal control can improve financial management performance. Good governance is a crucial issue in public administration nowadays. The old patterns of government administration are no longer relevant to today's societal order. This research uses a quantitative research method with data collection techniques through questionnaires. The sample of this research consists of 50 local government employees. The results of this research show that the effective implementation of good governance and internal control can improve financial management performance. Therefore, this research can contribute to the development of theories and practices of good financial management. Additionally, this research can provide recommendations for local governments to improve financial management performance through the effective implementation of good governance and internal control.

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