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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 115 Documents
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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.
Financial Performance Analysis of Village Unit Cooperatives (Koperasi Unit Desa) Karangploso, Malang Regency Maria Dominika Agni; Anung Prasetyo Nugroho; 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

This study aimed to determine the financial performance of KUD Karangploso for the last five years by analyzing the parameters of liquidity, solvency, and profitability. This study uses a quantitative descriptive research design. The data was used as financial statements for the KUD Karangploso period 2019-2023. Data analysis using ratio analysis in the form of liquidity analysis (Current Ratio and Cash Ratio), solvency ratio (Net Worth to Debt Ratio and Debt to Equity Ratio), activity ratio (Fixed Asset Turnover Ratio and Debt to Equity Ratio), and profitability ratio (Return on Assets and Return on Equity). The analysis results show that the financial performance of KUD Karangploso, based on the solvency ratio, faces challenges in maintaining its liquidity because the ratio value is below the standard.Furthermore, the analysis of solvency ratios shows good performance, although fluctuating, and analysis of Net Worth to Debt Ratio in 2019. Moreover, the study of profitability ratios shows unhealthy financial performance (ineffective). Karangploso Village Unit Cooperative (KUD) managers need to improve the efficiency of cash management and current assets, balance the capital structure by reducing long-term debt and increasing equity, and improve the effectiveness of asset management and equity to generate optimal profits through business diversification, increased operational efficiency, and product and service innovation.
The Influence of Working Capital Structure on The Profitability of Manufacturing Companies Listed on The Indonesia Stock Exchange Oktavianus Karno; 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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Abstract

This quantitative study looked at the relationship between three key debt ratios—the Debt to Equity Ratio (DER), the Long-term Debt to Equity Ratio (LDER), and the Debt to Assets Ratio (DAR)—and the profitability of manufacturing companies that are partially listed on the Indonesia Stock Exchange (IDX). The researchers used a purposive sample technique to choose six industrial enterprises on the IDX, and they gathered 30 financial statement data points from 2019 to 2023. Multiple linear regression analysis was the primary method used to examine the data.   The study's findings demonstrate that any debt ratio alone has a statistically significant impact on profitability.   Specifically, DAR, LDER, and DER had t-values of 5.095 (p < 0.05), 4.751 (p < 0.05), and 6.072 (p < 0.05), the corresponding accordingly.   Furthermore, the combined influence of DAR, LDER, and DER on profitability was shown to be extremely significant with an F-value of 17.116 and an R2 of 75.2%.  This suggests that when combined, these three debt ratios may account for a sizable portion of the variation in the profitability of the chosen businesses. The study concludes that an increase in these debt ratios (DAR, LDER, and DER) is associated with a larger possibility for enhanced profitability, underscoring the critical role that effective working capital management plays in enhancing a company's financial performance.
Investment Feasibility Study for the Development of Salak Chips Products at PT Spirit Jaya Snack and Coffee, Malang City, East Java Warter Agustim; Stefania Maha; Nur Ida Iriani
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 research is to evaluate the feasibility of investment in new product development at PT. Spirit Jaya Snack and Coffee. The research method used is a quantitative method, using data collection techniques through interviews, observation and secondary data analysis. The results of the study show that the development of new products at PT. Spirit Jaya Snack and Coffee is worth doing, with a Net Present Value (NPV) value of Rp. 1,262,301,332, Payback period (PP) of 11 Months and Internal Rate of Return (IRR) of 17.39%. However, the company needs to consider several factors, such as market risk, operational risk, and financial risk to ensure the successful development of new products for salak chips.
The Influence of Internal Communication and Motivation on The Improvement of Employee Performance at Puri Pandawa Resort, Badung Regency, Bali Putriati Desliana Ina Ate; Poppy Indrihastuti; Nur Ida Iriani; 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 was to determine whether there was an influense of internal communication and motivation on improving employe performance at Puri Pandawa Resort. The type of research used was quantitative. The determination of the research sample was 30 respondents. The data collection steps used by the researcher were questionnaires. The data analysis techniqui was multiple linear regression analysis using the SPSS program. The results of the study proved that internal communication had a negative and insignificant effect on improving employee performance at Puri Pandawa Resort Badung Regency, Bali t count (-0.049), motivation had a positive and significant effect on imploying employee performance at Puri Pandawa Resort Badung Regency, Bali t count (5.857). These results prove that motivation has a positive and significant effect on improving employee performance at Puri Pandawa Resort Badung Regency, Bali.
The Influence Of Financial Performance and Company Growth on The Value of Companies in The Cosmetics Subsector Listed on The Indonesia Stock Exchange For The Period 2020-2023 Katharina Ayusta Jawing; Nur Ida Iriani; Yuni Setyowati
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 examine the relationship between business value, financial performance and company growth. The company's financial documents provide secondary data, and purposive sampling technique is used to select the sample. Multiple linear regression and traditional assumption test are among the analysis methods used. 19 companies listed on the Indonesia Stock Exchange between 2021 and 2023 are the study population. The findings of the first hypothesis test show that financial performance has a significant and positive effect on Company Value. The second result shows the results of the study, that Company Growth shows an insignificant and negative effect on Company Value. This means that when company growth increases, the value of the Cosmetics sub-sector company decreases. Furthermore, the third hypothesis test shows that the variables Financial Performance and Company Growth simultaneously affect Company Value. These results indicate that investors in assessing the value of a company do not only consider one single factor, but rather look at a combination of the company's financial performance and long-term growth potential.
The Influence of Financial and Non-Financial Factors on Credit Decisions in The Digital Era For Micro, Small, and Medium Enterprises (MSMEs) in Malang City Magdalena Opi; Ahmad Mukoffi; Moh. Askiyanto; Adrian Junaidar Handayanto
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

Finding out how financial and non-financial elements affect lending choices in the digital age for MSMEs in Malang City partly and concurrently was the aim of this research. The study that was carried out used quantitative research methodologies. The study sample consisted of 98 respondents, selected through the simple random sampling technique. The researcher used a questionnaire as the method of data collecting. Using the SPSS version 26 software, multiple linear regression was the data analysis technique used. With a t-value of 6.070, the study's findings demonstrated that partly financial elements significantly influenced credit choices, while non-financial factors significantly influenced credit decisions with a t-value of 5.909. The findings also show that, with an F-value of 61.009, or an impact of 56.2%, both financial and non-financial variables significantly influenced lending choices for MSMEs in Malang City in the digital age. The findings of this research make it clear that both financial and non-financial elements are present and contribute significantly to the use of credit.
The Influence of Educational Background, Training Programs, and Career Development on Employee Performance at the Personnel and Human Resources Development Agency (BKPSDM) of Malang City Nindi Hide; Retno Ayu Dewi Novitawati; Yuni Setyawati
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 was to determine the partial and simultaneous effects of career development, training programs, and educational background on employee performance at the “Personnel and Human Resource Development Agency (BKPSDM) of Malang City.” The quantitative approach is the research methodology used. A questionnaire made with a Likert scale serves as a data collection tool. The research sample consisted of forty-five respondents, all of whom worked at BKPSDM Malang City. Multiple linear regression techniques were used to analyze the data. The findings of the study indicate that although career advancement has no significant impact on employee performance, training programs and educational background have a good and significant impact. Employee performance is significantly influenced by training programs, career growth, and educational background simultaneously. These findings indicate that although career development still needs further assessment to truly contribute to improved performance, proper education and training can improve employee work productivity.
The Influence of Locus of Control and Lifestyle on Financial Behavior in Generation Z (Animation Department Students of SMK Negeri 5 Malang) Nur Ida Iriani; Imam Hidayat; Flea Awang Nugraha
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 analyze the Influence of Locus of Control and Lifestyle on Financial Behavior in Generation Z (Animation Department Students of SMK Negeri 5 Malang). This study uses a quantitative method with a population of 182 Animation Department students at SMK Negeri 5 Malang. The sampling technique used in this study was purposive sampling and data collection using a questionnaire with a sample of 65 respondents. Multiple linear analysis techniques using t-test and f-test are the test tools used. The data was processed using SPSS 26 software. The results of this study are: (1) there is a positive and significant influence of Locus of Control on Financial Behavior in Generation Z (2) there is a positive and significant influence of Lifestyle on Financial Behavior in Generation Z (3) there is an influence of Locus of Control and Lifestyle on Financial Behavior in Generation Z. This means that Locus of Control and Lifestyle will simultaneously influence Financial Behavior in Generation Z (Animation Department Students of SMK Negeri 5 Malang).
The Influence of Work Motivation, Work Environment And Work Discipline on Employee Performance in The Personnel And Human Resources Development Agency (BKPSDM) of Malang City Marto, Florianus; Novita, Retno Ayu Dewi; Yuni Setyawati
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 aim of this study is to determine the effect of work motivation, work environment and work discipline on employee performance in the Malang City Human Resources and Human Resources Development Agency (BKPSDM), both partially and simultaneously. Types of Quantitative Research. The population of this study is that all employees at BKPSDM Malang City were 44 people, and the technique of determining the sample using total sampling. Instrument using a questionnaire. Data analysis using multiple linear regression. Hypothesis testing using the t test (partial) 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 Determination of R Square (R2) is 0.784 (contribution of the independent variable to the dependent variable of 78.4%). The results of testing the t test (partial) hypothesis found that 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 with a significant value < 0.05. So it was concluded that work motivation, work environment and work discipline had a significant effect on employee performance in the Personnel and Human Resources Development Agency of Malang City, both partially and simultaneously. It is recommended to the Head of the Personnel and Human Resources Development Agency Malang City of Malang City to integrate efforts to increase work motivation, the creation of a conducive work environment, and uphold holistic work discipline in employee management policies to encourage overall performance improvement.

Page 10 of 12 | Total Record : 115

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