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Contact Name
Dito Aditia
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+6282143698856
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INDONESIA
International Journal of Management and Business
ISSN : -     EISSN : 30325099     DOI : -
Core Subject : Economy,
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
Articles 34 Documents
Search results for , issue "Vol. 3 No. 1 (2026): January" : 34 Documents clear
Financial Management Analysis for the Development of SMEs in the Era of the Industrial Revolution 4.0 (Case Study on SMEs in Junrejo City, Batu) Septiana Epliani Marni; Poppy Indrihastuti; Nur Ida Iriani; Moch Nurhidayat
International Journal of Management and Business Vol. 3 No. 1 (2026): January
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

Technological developments in the Industry 4.0 era present digital business models, artificial intelligence, and big data that drive changes in SME financial management. This research aims to analyze the financial management of SMEs in the era of the Industrial Revolution 4.0. Using a qualitative approach with a descriptive design, the study was conducted in Junrejo District, Batu City, from December 2024 to January 2025. Primary data is obtained through observation and interviews with SME owners, while secondary data comes from business documents and academic references. The sample was determined by purposive sampling, including SMEs operating for at least five years and applying technology in production, promotion, and finance. Data analysis was carried out thematically through reduction, presentation, and conclusion. The study results show that using technology in financial recording and business operations increases the efficiency and competitiveness of SMEs. A study on three SMEs, namely Tohu Srijaya and Orchid Nursery, shows the use of accounting, IoT, and e-commerce software in managing cash flow, investment, and access to financing. Good financial literacy allows for more optimal financial management. Therefore, increased financial understanding, technology adoption, and government support in access to funding and training are needed for SMEs to develop sustainably.
The Effect of Capital Structure and Profitability on Company Value in Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange for the 2019-2023 Period Leonardo Gianfranco Jeharut; Elly Lestari; Setyaningrum, Fitria
International Journal of Management and Business Vol. 3 No. 1 (2026): January
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

This study aims to determine the influence of capital structure and profitability on the value of companies in the property and real estate sectors listed on the Indonesia Stock Exchange for the 2019–2023 period. A sample of 17 companies was selected using the purposive sampling method. Data analysis was carried out by multiple linear regression using SPSS version 21. The study results show that first, capital structure has a partial significant effect on company value, which means that effective management of capital structure can increase company value. Second, profitability also has a partial positive effect, where increased profitability will increase the company's value, reflecting good financial performance and the ability to generate future cash flow. Third, simultaneously, capital structure and profitability significantly influence the company's value, emphasizing that the combination of good capital structure management and increased profitability is a key strategy to maximize the company's value.
The Influence of Financial Management (Financial Literacy, Financial Planning, And Financial Behavior) on Generation Z For Long-Term Financial Well-Being In Drokilo Village, Kedungadem District, Bojonegoro Regency Rizka Nur Hidayanti; Rizka Aprilia Dwi Susanti; Moh. Askiyanto
International Journal of Management and Business Vol. 3 No. 1 (2026): January
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

This study aims to determine the effect of financial management (financial literacy, financial planning, and financial behavior) on generation Z for long-term financial well-being. This study uses a quantitative approach, which focuses on hypothesis testing with statistical analysis tools and produces conclusions that can be generalized. In this study, the sample used was representative of generation Z aged 18-27 years who live in Drokilo Village, Kedungadem District, Bojonegoro Regency. The test tool used was multiple linear regression analysis technique with SPSS 26 software. Data were collected through a questionnaire that included questions about financial literacy, financial planning, and financial behavior. The results of this study indicate that financial literacy, financial planning, and financial behavior have a positive and significant effect on the long-term financial well-being of generation Z. Good financial literacy, financial planning, and financial behavior can help generation Z achieve their financial goals, prevent financial problems, and increase a sense of security and comfort.
The Influence of Work Culture on Performance Productivity of Landungsari Village Apparatus, Dau District, Malang Regency Valensia Bulu; R Y Susanto; Fendiyatmi Kusufa
International Journal of Management and Business Vol. 3 No. 1 (2026): January
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

The study aims to directly determine whether there is a significant influence on work culture on employee performance productivity at the Landungsari Village Office, Dau District, Malang Regency. One of the methods or techniques used in collecting data or information is questionnaires, observation and documentation. The population in this study was 50, as used for sampling using the total sampling method, which means that the entire population will be used as a sample, so the conclusion is that the sample used in this study was 50 samples. The data analysis used in this study was using simple linear regression analysis, as assisted by using SPSS 26 Software. The results found in this study were that there was a significant influence on work culture on employee performance productivity at the Landungsari Village Office, Dau District, Malang Regency
Analysis of The Calculation of The Cost of Production Based on The Full Costing Method as The Basis For Determining The Selling Price on The CV. Cita Mandiri Batu City Prasetio Natara; Elly Lestari; Fendiyatmi Kusufa
International Journal of Management and Business Vol. 3 No. 1 (2026): January
Publisher : International Research & Development for Human Beings (IRDH)

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The purpose of this study is to analyze the calculation of the cost of production based on the full costing method as the basis for determining the selling price on CV. Cita Mandiri Batu City. This research uses a qualitative method. The data used was an interview with the leader and one of the employees in the production field at CV. Cita Mandiri Batu City. The data analysis method used is descriptive with the cost of production based on the full costing method. The results of the analysis prove that the cost of production is based on the full costing method in one production on CV. Cita Mandiri Kota Batu as much as IDR 3,384,500 with the determination of the selling price of potato chips per package of 100 grams at a price of IDR 18,000. These results prove that CV. Cita Mandiri Kota Batu has been optimal in determining the selling price because it made a profit of IDR 935,500 or as much as 27,64% in one production. The calculation of the cost of production using the full costing method is able to increase the accuracy in determining the selling price of products.
The Influence of Financial Literacy, Consumptive Lifestyle, And E-Money on Family Financial Management in The Village of Tlogomas Malang City Aristo Aldi; Elly Lestari; Moch Nurhidayat
International Journal of Management and Business Vol. 3 No. 1 (2026): January
Publisher : International Research & Development for Human Beings (IRDH)

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The aim of this study is to determine the effect of financial literacy, consumptive lifestyle and e-money on family financial management in RW 06, Tlogomas Village, Malang City, both partially and simultaneously. Descriptive research design, type of explanatory research using quantitative methods. The population of this research is a resident (head of the family) in the RW 06 environment of Malang City Tlogomas Village as many as 719, sampling techniques using purposive sampling obtained as many as 88 people. Instrument using a questionnaire. Data analysis uses multiple linear regression analysis. Hypothesis testing using the T (partial) test and F test (simultaneous). The results of multiple linear regression obtained by the three independent variables have a positive regression coefficient value and the coefficient of R Square's coefficient of 0.571 (contribution of the independent variable to the dependent variable of 57.1%). The results of the t (partial) hypothesis testing obtained the three independent variables have a tcount> ttable value significantly <0.05 and the results of the F (simultaneous) hypothesis testing obtained the Fcount> Ftable value with significantly <0.05. So it was concluded that financial literacy, consumptive lifestyle and e-money had a significant effect on family financial management in RW 06, Tlogomas Village, Malang City, both partially and simultaneously. The family should manage finances by considering the three factors of financial literacy, lifestyle, and e-money in order to achieve more stable and prosperous financial conditions.
The Role of Financial Literacy as a Mediator of The Influence of Financial Knowledge, Financial Attitude, Financial Experience, and Locus of Control on Students' Personal Financial Management Anggraini Lokku Dapa Teo; Ahmad Mukoffi; Moch Nurhidayat
International Journal of Management and Business Vol. 3 No. 1 (2026): January
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

Personal financial management is an essential skill that students need to effectively organize and plan their finances. However, many students still struggle with financial management, which can lead to financial problems in the future. This study aims to analyze the role of financial literacy as a mediating variable in the relationship between financial knowledge, financial attitude, financial experience, and locus of control on students' personal financial management. This research employs a quantitative approach using a survey method on Management students at Universitas Tribhuwana Tunggadewi Malang from the 2021 and 2022 cohorts. Data were collected through questionnaires and analyzed using the Structural Equation Modeling-Partial Least Square (SEM-PLS) method. The results indicate that financial literacy has a significant influence on personal financial management and serves as a mediator in the relationship between independent variables and personal financial management. These findings have implications for students to enhance their financial literacy to better manage their finances and for educational institutions to improve financial literacy programs for students.
The Effect of Online Marketing and Shipping Costs on Consumer Buying Interest in Dennis Orchid House Maria Renita Da Costa; Moch Nurhidayat; Warter Agustim
International Journal of Management and Business Vol. 3 No. 1 (2026): January
Publisher : International Research & Development for Human Beings (IRDH)

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This research explores how online promotion strategies and delivery charges impact consumer buying decisions at Dennis Orchid House, both individually and collectively. The study applies a quantitative descriptive approach, targeting buyers of Dennis Orchid House. A total of 100 participants were chosen using purposive sampling. Data were obtained through structured questionnaires. The responses were processed using multiple linear regression analysis, supported by t-tests for individual variables and an F-test for combined variable influence. The analysis shows that both online marketing and delivery fees have a positive influence on purchase interest, with an R² value of 0.756. This indicates that 75.6% of the variation in consumer interest is explained by the two variables. Statistical tests confirm that both factors significantly affect consumer buying interest, as shown by significance values below 0.05. Online marketing initiatives and delivery cost policies play an essential role in shaping customer purchasing decisions. Business owners are advised to enhance their digital marketing appeal and provide flexible shipping options to attract more buyers.
Analysis of The Role of Financial Management in Efforts to Increase Income of the SME Bunga Anggrek Maria Krisanti Seuk; Nur Ida Iriani; Fendiyatmi Kusufa
International Journal of Management and Business Vol. 3 No. 1 (2026): January
Publisher : International Research & Development for Human Beings (IRDH)

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To analyze the role of financial management in increasing revenue at UKM Bunga Angrek Denis, with a focus on its contribution to better financial management and its impact on increasing business revenue. Qualitative approach with data collection techniques in the form of in-depth interviews, observation, and documentation. Qualitative approach with data collection techniques in the form of in-depth interviews, observation, and documentation. The data obtained were analyzed using qualitative data analysis techniques that include three main stages, namely data condensation, data presentation, and drawing conclusions. Data condensation is done to filter relevant information, data presentation aims to organize data so that it is easy to understand, and drawing conclusions is done to obtain the meaning and implications of the data that has been analyzed. The results of the study indicate that the financial management implemented by UKM Bunga Angrek Denis is quite effective even though it is still relatively simple. Positive practices such as regular bookkeeping, good cash management, and efficient use of capital have proven to be able to encourage increased business income. However, there are still several challenges faced, especially in terms of financial planning and supervision that still need to be improved so that potential income can be maximized. In addition, improving managerial skills in the financial sector is highly recommended to support future business growth and sustainability.
Analysis of the Determination of the Cost of Goods Sold at PT. Spirit Jaya Snack & Coffee Mariana Rika Nahak; Elly Lestari; Setyaningrum, Fitria
International Journal of Management and Business Vol. 3 No. 1 (2026): January
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

The purpose of this study is to analyze the determination of the cost of goods sold at PT. Spirit Jaya Snack and Coffee. This research uses a qualitative method. The data used was an interview with the owner of PT. Spirit Jaya Snack and Coffee. The data analysis method used is descriptive with the cost of goods sold. The results of the analysis prove that the cost of goods sold in one production at PT. Spirit Jaya Snack and Coffee amounted to IDR 2,192,500 with the determination of the selling price of cassava chips per package of 100 grams at a price of IDR 13,000, with a profit of one production of IDR 1,707,500. The cost of goods sold plays an important role in determining the amount of expenses and expenses incurred to produce items or services of a business entity, as well as to determine the accurate selling price of the product.

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