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Contact Name
Dito Aditia
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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 147 Documents
Financial Statement Analysis to Assess Financial Performance at The Employees' Cooperative Center of Koperasi Pegawai Republik Indonesia Gajayana, Malang City Maria Orlina Ndai; Cakti Indra Gunawan; Noviana Yaniar Suprajitno
International Journal of Management and Business Vol. 3 No. 3 (2026): July
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

The purpose of this research is to provide an assessment of the financial performance of the Republic of Koperasi Pegawai Republik Indonesia Gajayana, Malang City during the 2020-2024 period. This type of research is qualitative descriptive. The data used are financial reports for the 2020-2024 period. Data analysis uses liquidity, solvency, activity, and profitability ratio analysis. The results of the study show that the financial performance of KPRI Gajayana Malang City, Indonesia, in 2020–2024 based on financial ratio analysis shows varying conditions. The liquidity ratio indicates a liquid condition because the Current Ratio, Quick Ratio, and Cash Ratio are above the industry standard so it can be said to be liquid. In the solvency ratio, the Debt to Asset Ratio has not met the industry standard so it can be said to be ineffective, while the Debt to Equity Ratio is still in the effective category. The activity ratio shows an ineffective condition because the turnover of inventory, receivables, and total assets are below the industry standard. In the profitability ratio, Net Profit Margin is mostly above the industry standard, but Return on Equity and Return on Investment are still low. Overall, the cooperative's financial performance shows a liquid condition and is able to generate profits, but the utilization of assets and capital is not optimal. Cooperative management needs to increase the effectiveness of accounts receivable management and optimize asset utilization so that the rate of fund turnover becomes faster and more productive.
The Effect of Management Operations and Infrastructure Administration on Employee Performance (Study at the General Bureau of Politeknik Negeri Malang) Sanawi Sanawi; Anung Prasetyo Nugroho; Willy Tri Hardianto
International Journal of Management and Business Vol. 3 No. 3 (2026): July
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

This study aims to analyze the effect of management operations and infrastructure administration on employee performance at the Infrastructure Unit of the General Bureau of Politeknik Negeri Malang. A quantitative approach was employed with data collected through questionnaires from 60 respondents selected via purposive sampling, comprising lecturers, educational staff, and general employees. Multiple linear regression was used for data analysis. The findings reveal that management operations significantly affect employee performance (t = 3.566; sig = 0.001), while infrastructure administration shows no significant partial effect (t = 1.669; sig = 0.122). However, both variables together exert a significant simultaneous effect (F = 18.895; sig = 0.000), with a coefficient of determination of 40.3%, indicating their combined contribution to performance outcomes. Based on these results, it is recommended that the Head of the General Bureau optimize management operations through structured planning, consistent guidance, and periodic evaluation; infrastructure administration be enhanced with digital integration for efficiency in documentation processes; and future research explore additional factors such as work motivation, job satisfaction, and leadership style using broader populations for generalization.
The Effect of Digital Advertising on Consumer Purchase Intention through Brand Awareness as a Mediating Variable at CV. Tuffero Patisserie, Malang City Paskalis Puput; Anung Prasetyo Nugroho; Cakti Indra Gunawan; Nur Ida Iriani
International Journal of Management and Business Vol. 3 No. 3 (2026): July
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

Digital transformation has shifted marketing strategies towards the use of more measurable and targeted internet-based advertising. This study aims to analyze the effect of Digital Advertising on Purchase Intention with Brand Awareness as a mediating variable at CV. Tuffero Patisserie in Malang City, Indonesia. The urgency of the research is based on the increasing internet penetration and e-commerce activities in Indonesia according to the Central Bureau of Statistics, which encourages SMEs to optimize digital marketing strategies empirically and measurably. The study used a quantitative approach with an explanatory design. The sample consisted of 90 respondents selected through purposive sampling. Data were collected using a five-point Likert scale questionnaire and analyzed using Partial Least Squares-based Structural Equation Modeling (PLS-SEM) using SmartPLS 4.0, through outer and inner model testing and bootstrapping at a 5% significance level. The results show that Digital Advertising has a positive and significant effect on Brand Awareness and Purchase Intention. Brand Awareness also has a positive and significant effect on Purchase Intention and partially mediates the relationship between Digital Advertising and Purchase Intention. These findings confirm that the effectiveness of digital advertising not only increases purchase intention directly, but also through strengthening brand awareness. Theoretically, this research enriches the literature on SME digital marketing, and practically provides a strategic basis for optimizing more effective and measurable digital advertising campaigns.
The Effect of Financial Literacy, Online Taxation, and the E-Wallet PayLater Online Payment System on Impulsive Buying Behavior in Online Shopping Herlin Maulidiana; Hendrik Suhendri; Ahmad Mukoffi
International Journal of Management and Business Vol. 3 No. 3 (2026): July
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

Digital payment systems make transactions easier by eliminating the need for cash, allowing payments to be completed more quickly and conveniently. This study aims to analyze the influence of financial literacy, online tax imposition, and digital payment systems (e-wallet and paylater) on impulsive buying behavior in online shopping. This study uses a quantitative approach with a survey method on students of Tribhuwana Tunggadewi University Malang. Data were collected through questionnaires and analyzed using multiple linear regression. The results of the study indicate that financial literacy has a negative effect on impulsive buying behavior. Conversely, online tax imposition and e-wallet and paylater digital payment systems have a positive effect on impulsive buying behavior. Simultaneously, all variables have a significant effect on impulsive buying. This study confirms that financial literacy is important in controlling consumptive behavior, while the convenience of digital payment systems can encourage impulsive buying in the digital era.
The Effect of Recruitment Activities on Social Media and Employer Branding on the Quality of Job Candidates Yosep Perianto; Moch Nurhidayat; Retno Ayu Dewi Novitawati
International Journal of Management and Business Vol. 3 No. 3 (2026): July
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

This study aims to analyze the influence of social media recruitment activities and employer branding on the quality of job candidates. The development of digitalization encourages companies to utilize social media as an effective recruitment tool to reach candidates more widely, quickly, and efficiently. Furthermore, employer branding is a crucial factor in building a company's image to attract qualified candidates. This study employed a quantitative approach with a survey method, distributing questionnaires to 183 respondents who met the research criteria. Data analysis techniques included validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination (R²). The results showed that social media recruitment activities had a positive and significant effect on the quality of job candidates. Employer branding also had a positive and significant effect on the quality of job candidates. Simultaneously, social media recruitment activities and employer branding had a significant influence on the quality of job candidates. These findings suggest that companies need to optimize the use of social media and strengthen employer branding to improve their ability to attract candidates who match the organization's needs. This research is expected to provide theoretical contributions to the development of human resource management science and serve as a practical reference for companies in designing effective digital recruitment strategies.
Analysis of Financial Statements Based on Liquidity, Profitability, and Solvency Ratios in Small and Medium Enterprises: A Case Study of SME Siska Wijaya Beauty Salon in Dau District, Malang Regency Fransiska Yolin Sunardi; Cakti Indra Gunawan; Noviana Yaniar Suprajitno
International Journal of Management and Business Vol. 3 No. 3 (2026): July
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

This study aims to evaluate the financial condition of Siska Wijaya Beauty Salon, a small and medium-sized enterprise (SME) located in Dau District, Malang Regency, using a financial ratio analysis approach encompassing the dimensions of liquidity, profitability, and solvency over a three-year period (2023–2025). A qualitative descriptive approach was employed, utilizing primary data from balance sheets and income statements obtained through documentation and in-depth interviews with the business owner and treasurer. The findings indicate that the liquidity condition of the enterprise is healthy, as evidenced by Current Ratio and Quick Ratio values exceeding the acceptable threshold. In terms of profitability, the values of Return on Assets (ROA), Net Profit Margin (NPM), and Return on Equity (ROE) exhibited fluctuations but were generally categorized as good to excellent. Regarding solvency, the Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), and Debt to Capital Ratio (DCR) confirmed that the majority of the business financing originated from owner's equity, with debt proportions remaining controlled at below 50%. The research affirms that, despite the simplicity of the financial recording system currently in place, the SME has demonstrated an ability to sustain financial stability and manage resources efficiently. The managerial implication of this study underscores the importance of formalizing the financial recording system in accordance with EMKM accounting standards to strengthen the foundation for business decision-making.
The Effect of Financial Literacy, Financial Inclusion, and QRIS-Based Digital Payments on the Performance of Small and Medium Enterprises (SMEs) in Lowokwaru District Stepanie Margareta; Hermi Sularsih; Poppy Indrihastuti
International Journal of Management and Business Vol. 3 No. 3 (2026): July
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

This study aims to analyze the effect of financial literacy, financial inclusion, and digital payment (QRIS) on the performance of Small and Medium Enterprises (SMEs) in Lowokwaru District, Malang City. This study employs a quantitative approach with an explanatory research design and multiple linear regression analysis. The population consisted of 3,424 food and beverage SMEs, with a sample of 97 respondents determined using the Slovin formula and purposive sampling technique. Data were collected through a 1-5 Likert scale questionnaire and analyzed using SPSS 25. The results show that financial literacy has a positive and significant effect on SME performance (Sig. 0.007), financial inclusion has a positive and significant effect and is the most dominant variable (Sig. 0.000), and QRIS digital payment has a positive and significant effect on SME performance (Sig. 0.000). The coefficient of determination (R²) of 0.347 indicates that the three independent variables explain 34.7% of the variation in SME performance, while the remaining 65.3% is influenced by other factors outside the model. This study recommends improving financial literacy, expanding access to formal financial services, and optimizing the use of QRIS to support the growth and sustainability of SMEs.