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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
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 173 Documents
Role of Digital Marketing in Increasing Sales at CV IRDH Publishing, Malang Vega Raksa Cindi Cakti; Cakti Indra Gunawan; Mohammad Askiyanto
International Journal of Management and Business Vol. 3 No. 4 (2026): October
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

The purpose of this research is to find out whether digital marketing through websites and social media can increase sales in CV IRDH publishers, and also to examine the extent of the challenges and obstacles faced by CV IRDH publishers in developing a wider market reach not only in Indonesia in the publication of books and scientific journals. This research method uses qualitative descriptive analysis, which is to interview related parties at the research location. The results of the research show that digital marketing through websites and social media can significantly increase sales by proving that some clients place orders from the digital information. The challenge in the company is the increasing number of competitors in the field of book and journal publishing while the obstacle is the improvement of digital skills for all CV IRDH employees.
The Role of Social Media in Increasing the Income of Small and Medium-Sized Enterprises in Malang City France Karada Woli; Cakti Indra Gunawan; Ahmad Mukoffi
International Journal of Management and Business Vol. 3 No. 4 (2026): October
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

The purpose of this research is to determine the role of social media in increasing the income of SMEs in Malang City. This research uses a qualitative method. The informants in this study are 3 SME actors in the food and beverage sector in Malang City. The data collection technique is done through direct interviews. The data analysis method used is descriptive. The research results prove that the digitalization system through the Instagram platform is not effective in increasing SME income, the TikTok platform is quite effective in increasing income, and the GrabFood platform is very effective in increasing income. These results can be understood that the GrabFood platform is more dominant in increasing SME income. Social media platforms through Instagram and TikTok play an important role in expanding marketing reach, while the GrabFood platform plays an important role as a means of selling food and beverage products online and instantly.
The Role of Budgeting, Cash Flow Control, and Financial Information System in the Successful Financial Management of Batik Gama Wening SMEs in Kasembon District, Malang Regency Lidia Ayu Jaut; Cakti Indra Gunawan; Noviana Yaniar Suprajitno
International Journal of Management and Business Vol. 3 No. 4 (2026): October
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

This study aims to analyze the role of budgeting, cash flow control, and financial information systems in the successful financial management of the Gama Wening Batik SME in Kasembon District, Malang Regency. This study uses a descriptive qualitative method with data collection techniques through interviews, observation, and documentation. The results of this study indicate that the implementation of budgeting, cash flow control, and financial information systems play a significant role in supporting the successful financial management of the Gama Wening Batik SME. These three aspects play a crucial role in supporting the success of business financial management.
The Effect of Regulatory Environment, Collateral Availability, and High Interest Rates on SMEs’ Access to Financial Services in Batu City Gerviana Gonsaga; As'adi As'adi; Hermi Sularsih
International Journal of Management and Business Vol. 3 No. 4 (2026): October
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

This study investigates the determinants of Small and Medium Enterprises (SMEs) growth in Batu City, East Java, focusing on the regulatory environment, collateral availability, and high interest rates. Using a quantitative approach, data were collected from a sample of 3,944 SMEs operating in the Batu City Department of Industry and Trade. The findings indicate a significant positive relationship between the regulatory environment and collateral availability and access to financial services. High interest rates also have a negative and significant effect on SMEs' access to financial services. However, this study did not find a significant direct effect of external financing on SME growth. The results of this study underscore the importance of fostering strong business networks and creating a supportive regulatory framework to encourage SME development in the region. This study contributes to the existing literature by providing empirical evidence on the drivers of collateral availability in SMEs in West Java and offers insights for policymakers, financial institutions, and SME stakeholders seeking to support access to financial services.  
The Effect of Financial Literacy on the Financial Performance of Fruit Chip Small and Medium Enterprises in Bumiaji District Maria Haverlin Nuriyati; Willy Tri Hardianto; Imam Hidayat
International Journal of Management and Business Vol. 3 No. 4 (2026): October
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

The purpose of this study was to determine the effect of financial literacy on financial performance in fruit chip SMEs in Bumiaji District. The research design used in this study is quantitative with a descriptive approach. The population in this study was 30 apple chip SMEs in Batu City. The sampling technique used saturated sampling because the population was small, so all of them were sampled. The instrument used was a questionnaire. Data analysis used simple linear regression. Hypothesis testing used a partial t-test. The results of simple linear regression showed that the financial literacy variable had a positive regression coefficient value and a positive determination coefficient value. R Square of 0.568, which means that the contribution of the influence of the variable financial literacy on financial performance Fruit Chips UKM in Bumiaji District of 56.8%. The results of the partial t-test hypothesis testing showed that the financial literacy variable (X) had a t-value of 56.8%. count > t table (3.376 > 2.048) with a significance value of 0.002 (p value< 0.05), so it can be concluded that the hypothesis H1accepted and rejected H0, namely financial literacy has a significant influence on financial performance Fruit Chips UKM in Bumiaji District. Fruit Chips SMEs in Bumiaji District, Batu City are advised to continue improving their financial literacy levels through training, mentoring, and utilizing financial education programs organized by relevant institutions.
The Use of Digital Tax Systems (Coretax) in Local Government Institutions: A Case Study at the Regional Financial and Asset Agency (BKAD) of Malang City Anggelina Rambu Bella Taslulu; Yayuk Sulistyowati; Risnaningsih Risnaningsih
International Journal of Management and Business Vol. 3 No. 4 (2026): October
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

The implementation of the Core Tax Administration System (Coretax) by the Directorate General of Taxes constitutes a concrete step toward national tax modernization, with direct implications for the operational mechanisms of local government institutions serving as treasurer taxpayers. This study aims to analyze and describe the use of the Coretax system in supporting tax administration at the Regional Financial and Asset Agency (BKAD) of Malang City, based on the direct experiences and perceptions of its users. The research employs a qualitative approach using a case study method. Data were collected through in-depth interviews with four informants directly involved in operating the system, then analyzed using thematic analysis with source triangulation as the data validity technique. The findings reveal that Coretax, implemented since January 2025, is generally perceived by users as having a positive impact on the smoothness of tax reporting, ease of data management, and reduction of manual administrative burdens at BKAD Malang City. At the same time, users encountered a range of obstacles, including server disruptions during peak hours, limited digital literacy among staff, and insufficient responsiveness of DGT technical support. This study recommends improving system stability, conducting regular staff training, and developing more contextually relevant guidelines for local government institutions.
Village Fund Management in Improving Community Welfare: A Study of Donowarih Village Kresensia Septi Marut; Poppy Indrihastuti; Willy Tri Hardianto
International Journal of Management and Business Vol. 3 No. 4 (2026): October
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

This study aims to determine the management of village funds in improving community welfare in Donowarih Village, Malang, Indonesia. This study used qualitative methods. Data collection was conducted through interviews, observation, and documentation with the Village Head, Community Leaders, and the Village Consultative Body. Data analysis methods were carried out through several stages: data reduction, data presentation, and drawing conclusions. The results of this study demonstrate thatmanagementVillage funds in Donowarih Village can contribute to improving community welfare. This can be achieved through village infrastructure development, such as road construction, which facilitates economic activities. Furthermore, community involvement in hamlet and village meetings is also a crucial factor in determining development programs that meet community needs.
Analysis Of Challenges in the Implementation of Coretax for MSMEs in Malang City: A Multi-Informant Qualitative Approach Mega Wati Dewi Sari; Hendrik Suhendri; Poppy Indrihastuti
International Journal of Management and Business Vol. 3 No. 4 (2026): October
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

The digital transformation of tax administration becomes a strategic agenda of the Indonesian government through the implementation of the Coretax system by the Directorate General of Taxes. This system is designed to increase efficiency, transparency, data integration, and taxpayer compliance. However, the readiness of Micro, Small, and Medium Enterprises (MSMEs) in adopting the system is still facing various challenges, especially at the regional level. This research aims to analyze the challenges of implementing Coretax for MSMEs in Malang City using a multi-informant qualitative approach. Informants consist of MSMEs actors, state civil servants, private employees, academics, and tax consultants. Data collection is done through in-depth interviews, observations, and documentation. Data analysis using the interactive model of Miles, Huberman, and Saldaña. The research results show five main challenges, namely low digital literacy, limited understanding of taxation, technological infrastructure constraints, resistance to change, and lack of institutional assistance. This research contributes to the development of taxation digitization literature for the MSME sector and provides policy recommendations in the form of increasing education, technical assistance, and strengthening digital inclusion.
The Role of Financial Management in Product Innovation in SMEs: A Case Study of the Keripik Lumba-Lumba Nutrition Kitchen Malang City Yohanes Baldinuci Beda; Willy Tri Hardiyanto; Yuni Setyawati
International Journal of Management and Business Vol. 3 No. 4 (2026): October
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

In the era of globalization and digital transformation, product innovation has become a key factor in the competitiveness of Small and Medium Enterprises (SMEs). However, many SMEs still face limitations in financial management and sustainable innovation. The SME "Dapur Gizi Keripik Lumba-Lumba" in Malang City serves as a clear example of how financial management can drive the innovation of local products based on healthy food ingredients. This study aims to interpret the role of financial management in supporting the development of innovative products and to identify the factors influencing its effectiveness. The method used is a qualitative case study with primary data collection through interviews and direct observation using purposive sampling, along with relevant secondary data from literature studies. Data analysis was conducted through three stages: data reduction, data display, and conclusion drawing. The results show that financial management in this SME has transformed from a transactional recording function into a strategic pillar driving healthy product innovation. Its effectiveness is supported by the synergy of the owner's vision, budgetary discipline, and technological integration, which mitigate financial risks while optimizing capital allocation as a long-term investment. Funding is no longer viewed as a cost burden, but rather as an instrument to build a healthy lifestyle-based product identity. Through measurable financial governance, the SME strives to accelerate adaptation to market trends and ensure operational sustainability in the processed food industry of Malang City.
The Role of Payment Digitalization and Payment System Innovation on Financial Management in SMEs: A Case Study of the Keripik Lumba-Lumba Nutrition Kitchen Malang City Daniel Lamatokan; Willy Tri Hardiyanto; Rachmad Yusuf Susanto
International Journal of Management and Business Vol. 3 No. 4 (2026): October
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

The development of digital technology is driving the transformation of payment systems toward more efficient methods, requiring small and medium enterprises (SMEs) as the backbone of the national economy to adapt in order to maintain competitiveness and financial management efficiency. This study examines the role of payment digitalization and payment system innovation in the financial management of SME Dapur Gizi Keripik Lumba-Lumba in Malang City, which previously relied on manual bookkeeping and cash transactions. Based on Rogers' (2003) diffusion of innovation theory, this study aims to describe the implementation of payment digitalization, identify the forms of payment system innovation applied, and analyze their role in the effectiveness of SME internal financial management. A descriptive qualitative approach with a constructivist paradigm was employed, through in-depth interviews, observation, and documentation during the period of January–February 2026, involving four informants selected through purposive and snowball sampling techniques. Data analysis followed the Miles and Huberman model, accompanied by source and method triangulation. The findings reveal that this SME has adopted QRIS and mobile banking since July 2025, with the proportion of digital transactions reaching 60–65% of total daily transactions. These innovations have had a positive impact on transaction recording accuracy, real-time cash flow monitoring, and the reduction of cash loss risks. However, financial management remains semi-manual and is constrained by internet network instability as well as the absence of a separation between business and personal bank accounts. The study concludes that payment digitalization plays a positive role in improving the quality of SME financial management, although strengthening technological infrastructure and digital literacy is still needed to fully optimize its benefits.