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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 173 Documents
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Optimization of Financial Record-Keeping and Implementation of Digital Transactions as a Strategy to Improve Financial Management in SMEs: A Case Study of the Keripik Lumba-Lumba Nutrition Kitchen Malang City Gervasius Hatu; Rizki Aprilia Dwi Susanti; 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

Small and Medium Enterprises (SMEs) play a strategic role in the Indonesian economy, but face many challenges in financial management and digital technology adoption. Dapur Gizi, a Malang specialty souvenir-making SME, which has been operating since 2007, still faces issues with unstandardized financial records and suboptimal digital transaction integration. This research is based on financial record-keeping theory, SAK EMKM (Empowerment and Small Business Accounting Standards), and also the concept of digital transactions (Chaffey & Ellis-Chadwick, 2019), and Fintech theory. The research uses a descriptive qualitative approach with data collection through in-depth interviews, direct observation, and documentation. Interviewees were selected using purposive and snowball sampling, involving owners, employees, and consumers. Data analysis used the Miles and Huberman interactive model, verified by triangulation. The results show that Dapur Gizi SMEs still use a combined recording system of manual cash books and Microsoft Excel, which does not comply with SAK EMKM standards. Key weaknesses include the lack of separation of personal and business finances, and a lack of formal employee training. Meanwhile, digital transactions via QRIS and mobile banking have reached 66% of total daily transactions, demonstrating improved financial recap efficiency. Continuing challenges include network disruptions, delayed payment notifications, and the lack of EDC machines. The study recommends separating business accounts, providing employee financial training, adopting integrated digital record-keeping applications, and providing adequate technological infrastructure, including EDC machines and backup internet connections.
The Effect of Types of Transfers to Regions on The Financial Performance of Regional Governments with Spending Efficiency as A Moderating Variable Sintani E.Bayo Wolla; Agnes Quartina Pudjiastuti; 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 purpose of this study is to determine the influence of the General Allocation Fund (DAU), Special Allocation Fund (DAK), Tax Revenue Sharing Fund, and Natural Resources Revenue Sharing Fund on the financial performance of local governments. This study uses a quantitative approach with an associative design, with secondary data obtained from the Directorate General of Financial Balance (DJPK) of the Ministry of Finance through https://djpk.kemenkeu.go.id, as well as a sample of 508 districts/cities in Indonesia for the 2023–2024 period. The analysis techniques used were multiple linear regression and Moderated Regression Analysis (MRA) using the SPSS 26 program. The results of the study showed that the General Allocation Fund (DAU) and the Tax Revenue Sharing Fund had a positive and significant effect on the financial performance of local governments, while the Special Allocation Fund (DAK) and the Natural Resources Revenue Sharing Fund had no significant effect. Spending efficiency has a significant effect on financial performance, but it is unable to moderate the relationship between transfer funds and financial performance, so the influence of independent variables occurs directly without a moderation effect. Simultaneously, all variables have a significant effect on the financial performance of local governments. Thus, regional financial performance is more influenced by DAU, the Tax Revenue Sharing Fund, and the effectiveness of expenditure management, without the role of spending efficiency moderation.
The Effect of Financial Ratios (Liquidity, Solvency, Profitability) on Stock Performance of Transportation and Trading Companies Listed on The Indonesia Stock Exchange Elisabeth Rongga; Nur Ida Iriani; Agnes Qurtina Pudjiastuti
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 effect of financial ratios consisting of liquidity, solvency, and profitability on the stock performance of transportation and trading sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research employed a quantitative approach with a causal associative research design. The data used were secondary data in the form of financial statements and company stock price data. Data analysis techniques included descriptive statistical analysis, classical assumption testing, and multiple linear regression analysis. The results of the study indicate that simultaneously, liquidity, solvency, and profitability ratios have a significant effect on stock performance. Partially, profitability has the most dominant influence on stock performance, while liquidity and solvency show inconsistent effects in several companies. This study is expected to provide information for investors in making investment decisions and for companies in improving financial performance to increase stock value in the capital market.
The Effect of Product Quality and Price on Purchasing Decisions of My Baby Telon Oil in Tlogomas Subdistrict, Malang City Neli Lusia Meing; Retno Ayu Dewi Novitawati; Moh. 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

This study aims to identify and analyze the influence of product quality and price on purchasing decisions for My Baby brand baby oil in Tlogomas Village, Malang City. This study employs a quantitative approach using a causal-associative research design. The population consists of housewives with infants and toddlers in Tlogomas Village, with a sample size of 83 respondents determined using the Slovin formula. Data collection techniques were conducted through the distribution of questionnaires, observation, and documentation. The data analysis method used was multiple linear regression analysis with the assistance of the SPSS program, which had previously undergone validity testing, reliability testing, and classical assumption testing. The results of the study indicate that, partially, product quality has a positive and significant effect on purchasing decisions, and price also has a positive and significant effect on purchasing decisions. Simultaneously, product quality and price have a significant effect on the purchase decision for My Baby brand baby oil in Tlogomas Village, Malang City. The results of this study indicate that the better the quality of the product offered and the more appropriate the price, the more it will increase consumer purchase decisions. Therefore, the company is expected to maintain product quality and set competitive prices in order to increase consumer purchase decisions.
Implementation of Conflict Management in Resolving Inter-Employee Issues at CV Aurasufa Cookies, Malang Regency Maria Anita Amul; Yuni Setyawati; 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 research aims to analyze the influence of location, price, and product quality on the buying interest of thrifting clothing consumers in Malang City. The research sample of 200 respondents who are active consumers of thrift shops was selected using the purposive sampling technique. The data was collected through a questionnaire with a Likert scale of 1–5 and analyzed using multiple linear regression. The research results show that partially, the variables of location, price, and product quality have a positive and significant effect on consumer buying interest. Product quality is the most dominant variable in influencing buying interest. In addition, the simultaneous test (F test) shows that the three independent variables together have a significant effect on buying interest. The practical implications of this research emphasize the importance of thrift shop managers to consider strategic locations, competitive prices, and maintaining product quality in order to increase consumer buying interest. This research is expected to be a reference for the development of marketing strategies in the thrifting industry in Malang City.
The Effect of Organizational Culture and Organizational Commitment on Employee Performance at the Lowokwaru District Office, Malang City Brigita Indriyani Latoka; Elly Lestari; Moh. 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

This study aims to determine the influence of organizational culture and organizational commitment on employee performance at the Lowokwaru District Office, Malang City. The research method used is a quantitative method with data collection techniques through questionnaires to employees. The location of this study is at the Lowokwaru District Office, Malang City, East Java. The population of this study is all 22 employees of the Lowokwaru District Office and secondary data. Data analysis uses multiple linear regression tests. The results of the study indicate that organizational culture and organizational commitment do not significantly influence employee performance. This is indicated by the results of the t-test which has a significance value greater than 0.05, so the hypothesis is rejected in this study. Based on the data analysis and discussion, it is concluded that both organizational culture and organizational commitment do not significantly influence employee performance at the Lowokwaru District Office, Malang City. In this government administrative setting, employee performance is fundamentally driven by strict adherence to standard operating procedures and predefined core duties and functions (tupoksi), rather than internalized cultural values or emotional loyalty to the organization. Consequently, improving public sector productivity in this context requires targeted interventions on external factors outside these two variables, such as leadership quality, work motivation, and structured supervisory systems.
Analysis of the Effectiveness of Village Revenue and Expenditure Budget Management in Donowarih Village, Karangploso District, Malang Regency Khatarina Shinta; Willy Tri Hardianto; Luh Dina Ekasari
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 effectiveness of APBDes management in Donowarih Village, Karangploso District, Malang Regency, Fiscal Year 2024. The study uses a qualitative approach and a descriptive research type, with data collection techniques including in-depth interviews, observation, and documentation study. Data analysis is conducted using the Miles and Huberman model, which includes data reduction, data presentation, and drawing conclusions, while data validity is tested through technique triangulation. The results of the study show that APBDes management in Donowarih Village has been carried out through the stages of planning, implementation, administration, reporting, and accountability in accordance with Minister of Home Affairs Regulation Number 20 of 2018. Based on the effectiveness ratio analysis results, the village revenue realization for the 2024 fiscal year reached Rp2,831,788,014.09 from the target of Rp2,829,393,753.41 with an effectiveness level of 100.08 percent, thus falling into the very effective category. However, in terms of expenditure implementation, the budget absorption rate only reached 75.65 percent, indicating that budget implementation is still not optimal.
Employee Perceptions of the Recruitment and Selection Process at the Regional Personnel and Human Resource Development Agency of Malang City Kordula Yantshe; Elly Lestari; 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

This research aims to know and understand the perception of employees towards the recruitment and selection process of the State Civil Apparatus (ASN) at the Personnel and Human Resource Development Agency of Malang City. This research is based on the importance of a professional, transparent, and fair recruitment and selection process in improving the quality of human resources in the government environment. Employee perception is an important aspect because it can affect the level of trust, work motivation, and assessment of the effectiveness of the recruitment and selection system that is applied. This research uses a qualitative research method with a descriptive approach. Data collection techniques are carried out through interviews, observations, and documentation. The informants in this study consist of three BKPSDM employees of Malang City who are directly involved in the recruitment and selection process of ASN. Data analysis is carried out through the stage of data reduction, data presentation, as well as drawing conclusions and data verification. Data validity is tested using source triangulation, method triangulation, and time triangulation. The research results show that the perception of employees towards the ASN recruitment and selection process in BKPSDM Malang City tends to be positive. The recruitment and selection process is considered to have been carried out openly, objectively, transparently, and in accordance with procedures. The use of the Computer Assisted Test (CAT) system from BKN is considered to be able to increase objectivity and minimize cheating practices. In addition, internal factors such as experience, attitude, and employee personality as well as external factors such as work environment, the attitude of the selection committee, and clarity of information also affect the perception of employees towards the recruitment process and ASN selection.
The Effect of Cash Flow Management and Digital Technology on the Business Sustainability of SMEs in Malang City Krista Dewita Pantur; Risnaningsih Risnaningsih; Sri Indah
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

Cash flow management and digital technology are important factors in supporting business sustainability, especially for Small and Medium Enterprises (SMEs). Proper cash flow management helps maintain financial stability, while the utilization of digital technology can improve operational efficiency and expand market reach. This study aims to determine the effect of cash flow management and digital technology on the sustainability of SMEs in Malang City, both partially and simultaneously. This research uses a quantitative method with Slovin’s formula. The sample in this study consists of 54 SME actors in Malang City. Data collection techniques were conducted through questionnaires and surveys. The data analysis method used is multiple linear regression with the help of SPSS software. The results show that partially, cash flow management has a significant effect on SME sustainability with a t-value of 8.490 > t-table 2.008 and a significance value of 0.000. Digital technology also has a significant effect on SME sustainability with a t-value of 2.097 > t-table 2.008 and a significance value of 0.043. Simultaneously, cash flow management and digital technology have a significant effect on SME sustainability with an F-value of 37.560 > F-table 3.179 and a significance value of 0.000. The coefficient of determination (R²) is 0.596, indicating that cash flow management and digital technology explain 59.6% of the variation in SME sustainability, while the remaining 40.4% is influenced by other factors outside this study. These findings indicate that effective cash flow management and optimal use of digital technology can enhance the sustainability of SMEs in Malang City.
The Influence of Financial Literacy and Financial Management on Business Performance of MSMEs in Lowokwaru District, Malang City Juan Agung Putra Pratama; Cakti Indra Gunawan; Moh 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 study is a quantitative research with the aim of determining the effect of financial literacy and financial management on the performance of MSMEs in Lowokwaru Regency, Malang, Indonesia. This sample was taken as many as 98 respondents from the total number of MSMEs without limiting to those registered with BPS. The type of data used in this study is quantitative data obtained from questionnaires distributed to MSMEs and related to the problem being studied. Data collection was carried out by observation and distribution of questionnaires. In this study, the data source used in data collection is primary data. The research instrument used in this study uses a Likert scale. This study concludes that both financial literacy and financial management play critical roles in enhancing MSME business performance. The partial test results demonstrate that financial literacy (X1) exerts a positive and significant effect on business performance. Similarly, financial management (X2) independently yields a positive and significant impact. Therefore, improvements in both financial knowledge and management practices directly drive the overall performance of MSMEs.

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