cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dito Aditia
Contact Email
irdhjournals@gmail.com
Phone
+6282143698856
Journal Mail Official
irdhjournals@gmail.com
Editorial Address
Sokajaya Street No. 59 Purwokerto, Indonesia
Location
Kab. banyumas,
Jawa tengah
INDONESIA
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 147 Documents
 11   12   13   14   15 
The Effect of Credit Risk, Liquidity Risk, And Market Risk on Financial Performance In Banking Companies Listed on The Indonesia Stock Exchange Apolonia Nurmida De Arfa; Nur Ida Iriani; Imam Hidayat
International Journal of Management and Business Vol. 3 No. 3 (2026): July
Publisher : International Research & Development for Human Beings (IRDH)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Market risk is represented by the Net Interest Margin (NIM), where fluctuations in NIM can affect a bank’s net interest income and, in turn, its overall financial performance. This study examines the effects of credit risk, liquidity risk, and market risk on the financial performance of banks listed on the Indonesia Stock Exchange (IDX). A quantitative approach is employed using  secondary data derived from the annual financial statements of selected banks. The sample is determined through purposive sampling based on predefined criteria. Data are analyzed using multiple linear regression with the support of statistical software. The findings indicate that credit risk negatively affects financial performance, as higher credit risk reduces corporate outcomes. In contrast, liquidity risk positively influences financial performance, with increased liquidity risk associated with improved financial results. Market risk, however, exerts a negative impact, meaning that greater market risk leads to weaker corporate performance. Furthermore, hypothesis testing confirms that credit risk, liquidity risk, and market risk collectively have a significant effect on financial performance, underscoring the importance of comprehensive risk management in sustaining stability and long-term performance.
Analysis of The Impact of Financial Performance on The Stock Prices of Transportation and Logistics Sector Companies on The Indonesia Stock Exchange for The Period 2020-2024 Grasella Renya Papuk; Budi Hariono; Hendrik Suhendri
International Journal of Management and Business Vol. 3 No. 3 (2026): July
Publisher : International Research & Development for Human Beings (IRDH)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Financial performance reflects the extent to which a company effectively implements sound financial management practices. The transportation and logistics sector plays a vital role in supporting economic activities, particularly in the distribution of goods and the mobility of people. This study aims to examine the effect of financial performance on the stock prices of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research adopts a quantitative approach using multiple linear regression analysis to test the proposed hypotheses. The data utilized are secondary data obtained from the official IDX website (www.idx.co.id). The population consists of all transportation and logistics companies listed on the IDX, while the sample is selected through purposive sampling based on companies that consistently generated profits during the observation period. The results indicate that Return on Assets (ROA), Current Ratio (CR), Price Earnings Ratio (PER), and Quick Ratio (QR) do not have a significant effect on stock prices, either partially or simultaneously, in transportation and logistics companies listed on the IDX during the 2020–2024 period.  
Promotion And Distribution Strategies in Increasing Sales in The Tofu Industry Tiga “S” Prima Donatia Trisnawati Haina; Elly Lestari; Moh. Askiyanto
International Journal of Management and Business Vol. 3 No. 3 (2026): July
Publisher : International Research & Development for Human Beings (IRDH)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In the current digital age, Small and Medium Enterprises (SMEs) in Indonesia encounter major difficulties when competing against large corporations. This research seeks to examine promotional and distribution tactics for boosting sales at Tahu Tiga S Prima Industry located in Batu City. The study utilizes a qualitative methodology with a descriptive technique, gathering information through interviews, observations, and documentation. Sources consist of entrepreneurs, marketing and distribution personnel, and typical customers. The results suggest that promotional tactics include word-of-mouth advertising, radio commercials, event participation, and product sampling to capture consumer attention. Product quality is recognized as a crucial element that enhances promotional effectiveness. Simultaneously, distribution tactics are executed via direct sales, the creation of market representatives, and collaborations to enhance market penetration. The blend of successful marketing and distribution techniques has led to higher sales, market growth, and stronger customer loyalty. Nevertheless, obstacles persist, especially regarding restricted digital marketing and inadequate distribution reach. Consequently, it is advised to implement more creative and flexible marketing approaches that are in tune with technological progress and changing consumer demands
The Influence of Non-Performing Loan Policies, Loan to Deposit Ratio, and Operational Costs on Operating Income Against Financial Liabilities of PT. BPR Kawan Kepanjen Branch in Malang Regency Godeliva Mida; Retno Ayu Dewi Novitawati; Fitria Setyaningrum
International Journal of Management and Business Vol. 3 No. 3 (2026): July
Publisher : International Research & Development for Human Beings (IRDH)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

People’s Credit Banks (BPR) serve as a vital pillar of Indonesia’s financial system, supporting MSMEs and regional economic resilience through fund mobilization and credit distribution. However, limited capital and high exposure to credit, liquidity, operational, and compliance risks make liability stability a critical challenge. This study examines the influence of Non-Performing Loans (NPL), Loan to Deposit Ratio (LDR), and BOPO on the liabilities of PT BPR Kawan Kepanjen Malang to provide insights for strengthening risk management and financial stability. The method used is an associative quantitative with a causal-comparative design using secondary data from 2020–2024 financial statements totaling 32 observations. The analysis was conducted through descriptive statistics, classical assumption tests, and multiple linear regression with t-tests and F-tests. The results of the study indicate that Non-Performing Loans (NPL), Loan to Deposit Ratio (LDR), and BOPO each exert a significant influence on the liabilities of BPR Kawan Kepanjen. An increase in NPL re-flects a rise in problematic loans, thereby heightening funding needs and expanding lia-bilities. A high LDR indicates extensive loan distribution, which reduces liquidity and generates additional obligations. Similarly, a high BOPO signals low operational effi-ciency, leading to reduced profitability and greater reliance on external financing. Col-lectively, these three variables significantly affect liability stability, demonstrating that credit quality, liquidity, and operational efficiency jointly determine the extent of the bank’s obligations.
Analysis of The Compensation System in Efforts to Increase Work Motivation at CV Wewe Travel, Malang City Maria Sariyanti Hale; Yuni Setyawati; Imam Hidayat; Nur Ida Iriani
International Journal of Management and Business Vol. 3 No. 3 (2026): July
Publisher : International Research & Development for Human Beings (IRDH)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Effective human resource management through recruitment, training, develop-ment, and performance evaluation, has been shown to significantly enhance organization-al outcomes. This study aims to analyze the compensation system implemented at CV Wewe Travel in Malang City and to examine its impact on employee work motivation. The research was conducted at CV Wewe Travel, Malang, Indonesia. It conducted from January 22 to February 22, 2026. This study employed a qualitative research approach. The research at CV Wewe Travel, Malang City, demonstrates that the company’s com-pensation system comprising basic salary, incentives, bonuses, routine wage payments, and work facilities—functions flexibly to accommodate the operational characteristics of the transportation service business. While certain divisions, such as Customer Service, do not fully meet Regional Minimum Wage standards, timely wage payments and perfor-mance-based incentives reflect the company’s commitment to employee rights and productivity. The integration of financial and non-financial rewards, including recognition and provision of work facilities, has a significant positive impact on employee motivation. By fostering both extrinsic and intrinsic drivers of performance, the compensation system effectively supports responsibility, achievement, and overall organizational sustainability.
The Influence of Social Media Advertisements on Instagram, Tiktok, and Facebook on Consumer Purchase Interest in Fashion Products on The Shopee Application Astiana Nehem; Cakti Indra Gunawan; Anung Prasetyo Nugroho; Elly Lestari
International Journal of Management and Business Vol. 3 No. 3 (2026): July
Publisher : International Research & Development for Human Beings (IRDH)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Digital technology development in Indonesia has transformed communication and marketing practices, with social media emerging as a primary promotional tool due to its wide and rapid reach. In the context of intense competition in the fashion industry, companies are increasingly required to leverage platforms such as Instagram, TikTok, and Facebook to stimulate consumer purchase interest. This study aims to analyze the effect of social media advertising on Instagram, TikTok, and Facebook on purchase intention of fashion products on the Shopee application among students of Tribhuwana Tunggadewi University class of 2024. This research uses a quantitative method with data collection techniques through questionnaires distributed to 91 respondents using purposive sampling. Data analysis was conducted using multiple linear regression with SPSS. The results show that partially, Instagram and Facebook advertisements have a significant effect on purchase intention, while TikTok advertisements do not have a significant effect. Simultaneously, all social media advertising variables influence purchase intention. The coefficient of determination (R²) is 0.321, indicating that 32.1% of purchase intention is explained by Instagram, TikTok, and Facebook advertising, while the remaining is influenced by other factors outside this study. Social media advertising demonstrates differing impacts on purchase intention for fashion products on Shopee. Nevertheless, the combined influence of Instagram, TikTok, and Facebook remains significant, underscoring the importance of multi-platform strategies in strengthening consumer perceptions and driving purchase intention.
The Effect of Profitability, Leverage, and Company Size on Tax Avoidance in Property and Real Estate Companies Listed on The Indonesia Stock Exchange for The Period 2020 - 2024 Angelia Santika Naisau; Cakti Indra Gunawan; As’adi; Risnaningsih
International Journal of Management and Business Vol. 3 No. 3 (2026): July
Publisher : International Research & Development for Human Beings (IRDH)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The property and real estate sector in Indonesia makes a significant contribution to national economic growth, yet increasingly complex tax avoidance practices pose challenges to state revenue.. This study aims to examine the effect of profitability, leverage, and firm size on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. The research method employed is a quantitative approach using multiple linear regression analysis with SPSS. A sample of 20 companies was selected using purposive sampling from a population of 93 property and real estate companies, yielding 76 observations after outlier elimination. Profitability is measured by Return on Assets (ROA), leverage by Debt to Equity Ratio (DER), firm size by the natural logarithm of total assets, and tax avoidance by the Effective Tax Rate (ETR). The results indicate that: (1) profitability has a significant negative effect on tax avoidance (t = -1.955; sig. 0.044); (2) leverage has a significant positive effect on tax avoidance (t = 2.608; sig. 0.011); (3) firm size has a significant negative effect on tax avoidance (t = -2.897; sig. 0.005); (4) simultaneously, the three variables significantly influence tax avoidance (F = 5.799; sig. 0.001), explaining 48.5% of its variation.
The Influence of Financial Planning Literacy and Financial Inclusion on The Growth of Cafe Smes in Malang City Priskalina Sartika Sudirman; Moch Nurhidayat; Noviana Yaniar Suprajitno
International Journal of Management and Business Vol. 3 No. 3 (2026): July
Publisher : International Research & Development for Human Beings (IRDH)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of financial planning literacy and financial inclusion on the growth of Small and Medium Enterprises (SMEs) cafes in Malang City. Financial planning literacy is the ability of business actors to understand, plan, and manage business finances effectively, while financial inclusion relates to access and utilization of formal financial services such as banking and other financial institutions. This study uses a quantitative approach with descriptive and verification methods. The population in this study were all 144 SME cafe operators in Malang City, with a sample of 60 respondents determined using a purposive sampling technique. Data collection was carried out through a questionnaire with a Likert scale. Data analysis techniques used include validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and coefficients of determination. The results of the study indicate that financial planning literacy and financial inclusion, both partially and simultaneously, have a positive and significant effect on the growth of SME cafes in Malang City. This indicates that the better the ability of business actors in financial planning and the wider access to formal financial services, the greater the growth of cafe businesses. Therefore, improving financial literacy and expanding access to formal financial services will further boost cafe business growth. Therefore, improving financial literacy and expanding access to financial services for SMEs are crucial factors in driving sustainable business development.
The Influence of Financial Literacy and Financial Management on The Saving Interest of Final Semester Management Students (Case Study at University of Tribhuwana Tunggadewi) Maria Nining Heldi; Warter Agustim; Willy Tri Hardianto
International Journal of Management and Business Vol. 3 No. 3 (2026): July
Publisher : International Research & Development for Human Beings (IRDH)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Students, as part of the younger generation, hold a pivotal role in fostering sustainable and responsible financial behavior. Nevertheless, evidence indicates that many continue to display consumptive habits and demonstrate limited interest in saving. This discrepancy highlights a critical gap between financial knowledge and its practical application, underscoring the need for enhanced financial literacy initiatives to bridge the divide and promote healthier financial practices among students. The purpose of this research is to analyze the influence of financial literacy and financial management on the savings interest of final semester management students at Tribhuwana Tunggadewi University, Malang. This study uses a quantitative approach with multiple linear regression analysis method. The data used are primary data obtained through distributing questionnaires to 66 respondents selected using random sampling technique. The results of the study indicate that partially, financial literacy does not significantly influence the interest in saving, as indicated by the calculated t value of 1.235, smaller than the t table of 1.669 and a significance value of 0.221, greater than 0.05. Meanwhile, financial management significantly influences the interest in saving with a calculated t value of 6.267, greater than the t table of 1.669 and a significance level of 0.000, smaller than 0.05. This indicates that financial management is a dominant variable in influencing students' interest in saving. In addition, the results of the study also show that simultaneously financial literacy and financial management influence students' interest in saving.
The Effect of Digital Transformation on the Effectiveness of Human Resource Management (A Study at Lowokwaru District, Malang City) Lilinda Osin; Anung Prasetyo Nugroho; Wulan Puji Lestari
International Journal of Management and Business Vol. 3 No. 3 (2026): July
Publisher : International Research & Development for Human Beings (IRDH)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Digital transformation has not yet been fully implemented optimally in improving the effectiveness of HRM within the sub-district.  This study aims to determine the effect of digital transformation on the effectiveness of human resource management (HRM) at the Lowokwaru District Office, Malang City, where digital transformation is measured through indicators of information system utilization, document digitization, work process automation, and leadership support, while HRM effectiveness is measured through work process efficiency, accuracy of employee information, performance assessment, and employee discipline and responsibility. The research method used is quantitative with a descriptive and associative approach, with data collection techniques through questionnaires to 34 respondents of Lowokwaru District employees, and data analysis using validity tests, reliability, classical assumptions, simple linear regression, coefficient of determination (R²), F test, and t test with the help of SPSS. The results of the study indicate that digital transformation has a positive and significant influence on HRM effectiveness, so that increasing the application of digital technology in organizations needs to be continuously carried out to improve employee performance and the quality of public services.

Page 14 of 15 | Total Record : 147

 11   12   13   14   15 

Filter by Year

2024 2026


Reset
Filter By Issues
All Issue Vol. 3 No. 3 (2026): July Vol. 3 No. 2 (2026): April Vol. 3 No. 1 (2026): January Vol. 2 No. 4 (2025): October Vol. 2 No. 3 (2025): July Vol. 2 No. 2 (2025): April Vol. 2 No. 1 (2025): January Vol. 1 No. 4 (2024): October Vol. 1 No. 3 (2024): July Vol. 1 No. 2 (2024): April Vol. 1 No. 1 (2024): January More Issue