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Contact Name
Muji Setiyo
Contact Email
muji@unimma.ac.id
Phone
+6282330623257
Journal Mail Official
ujeb.urecol@gmail.com
Editorial Address
Konsorsium LPPM Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY.
Location
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INDONESIA
Urecol Journal. Part B: Economics and Business
ISSN : -     EISSN : 27971902     DOI : -
Core Subject : Economy, Social,
Urecol Journal. Part B: Economics and Business is a peer-reviewed journal published by Konsorsium LPPM Perguruan Tinggi Muhammadiyah Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY. This scientific journal specifically discusses the findings, new methods, and research experiences in economics and business from the University Research Colloquium (URECOL) which is held twice a year
Articles 6 Documents
Search results for , issue "Vol. 2 No. 2 (2022): August-Dec" : 6 Documents clear
Economic Empowerment of Parents of Autistic Students at Ceria Mandiri School through Entrepreneurial Groups Siti Fatimah Nurhayati; Muhammad Hanif Rosyidi
Urecol Journal. Part B: Economics and Business Vol. 2 No. 2 (2022): August-Dec
Publisher : Konsorsium LPPM Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53017/ujeb.126

Abstract

Economic empowerment of parents of autistic students at Ceria Mandiri school through entrepreneurship is a community service that aims to empower the economy of guardians of autistic students at Ceria Mandiri school in Cepu, Blora district, whose average economic condition is less well-off. The activities we arranged started from providing counseling, followed by creating a small food entrepreneur group with about 25 members. Production activities are carried out while they are waiting for their children and the therapist, then marketing is carried out by placing them in food stalls, canteens, cooperatives or shops, as well as minimarkets. Apart from that, the student's guardian also conducts marketing to sell it in the location around his residence. The profits are divided by way of profit sharing after deducting a portion for the foundation. So that the marketing reach can be wider, PIRT arrangements are also made to the health department. In this way, it is hoped that it can help partially ease the economic burden on parents of autistic students, especially the Ceria Mandiri school.
Component Analysis of Capital Structure, Sales Growth and Profitability in Manufacturing Companies Listed on The Indonesia Stock Exchange 2019 and 2020 Nita Setyawati; Heppy Purbasari
Urecol Journal. Part B: Economics and Business Vol. 2 No. 2 (2022): August-Dec
Publisher : Konsorsium LPPM Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53017/ujeb.165

Abstract

The implementation of policies caused by the Covid-19 pandemic also affects the performance of manufacturing companies, this is due to the decline in economic activity in the community and social activities by closing public facilities. The purpose of this study was to analyze the differences in the components of capital structure, sales growth and profitability of manufacturing companies listed on the Indonesia Stock Exchange before and during the Covid-19 pandemic. This research is quantitative research with survey method. The data used is secondary data, in the form of data taken from audited financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019 and 2020. Data collection uses documentation techniques with pooled data type. The data needed is in the form of short-term debt (current debt), long-term debt, total debt, equity, sales and net income after interest and taxes. Data analysis includes descriptive statistical test, normality test using the Kolmogorov-Smirnov method, homogeneity test using the Anova Levene Statistic method and hypothesis testing using the Wilcoxon test. The results showed that there were no significant differences in the components of the capital structure including Short Debt to Equity Ratio (SDE), Long-term Debt to Equity Ratio (LDE) and Total Debt to Equity Ratio (TDE). Meanwhile, sales growth and profitability have significant differences from before Covid-19 and after Covid-19.
The Effect of The Brand Image, Advertising and Social Media Marketing on Purchase Decisions Mafida Zaenati; Luk Luk Atul Hidayati; Marlina Kurnia
Urecol Journal. Part B: Economics and Business Vol. 2 No. 2 (2022): August-Dec
Publisher : Konsorsium LPPM Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53017/ujeb.166

Abstract

This study aims to examine the effect of brand image, advertising and social media marketing on purchasing decisions. The sample of this research is the general public who have purchased a Honda motorcycle consumer in Temanggung regency. The sampling method used quota sampling with a sample size of 100 respondents. The analysis tool used is multiple linear regression with the help of the SPSS version 25.0 program. The result of this study indicates that positive and simultaneously effect on brand image, advertising and social media marketing on purchasing decisions. Partially, brand image and advertising have postive and significantly effect on purchasing decisions, but social media marketing has no effect on purchasing decisions.
The Determinant Analysis of E-Commerce Tax Payer Compliance in Surakarta: PP No. 23 of 2018 Lintang Kurniawati; Nur Kholis
Urecol Journal. Part B: Economics and Business Vol. 2 No. 2 (2022): August-Dec
Publisher : Konsorsium LPPM Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53017/ujeb.167

Abstract

This study aims to determine the effect of taxpayers' perceptions of PP Number 23 of 2018, taxpayer awareness, understanding of regulations, and tax rates on e-commerce taxpayer compliance in the city of Surakarta. The population of this study is e-commerce actors in the city of Surakarta. Based on certain criteria, the sample size is 100 respondents. The data collection method used a questionnaire (google form) which was measured by a Likert scale. The data analysis methods used were: (1) descriptive statistics, (2) data quality tests consisting of validity and reliability tests, (3) classical assumption tests consisting of data normality, multicollinearity, heteroscedasticity, and autocorrelation tests, (4) multiple linear regression analysis. The conclusion of this study is that there is a significant effect of taxpayer awareness and understanding of regulations on e-commerce taxpayer compliance. Meanwhile, taxpayers' perceptions of PP Number 23 of 2018 and tax rates have no effect on e-commerce taxpayer compliance.
The Influence of Price and Product Quality on Repurchase Decision with Consumer Satisfaction as a Mediation Variable Erick Prafitra Aldiki; Luk Luk Atul Hidayati; Friztina Anisa
Urecol Journal. Part B: Economics and Business Vol. 2 No. 2 (2022): August-Dec
Publisher : Konsorsium LPPM Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53017/ujeb.168

Abstract

The purpose of this study was to determine the relationship between price and product quality on repurchase decisions with consumer satisfaction as a mediating variable. The sample used in this study were consumers at Dam Coffee House & Eatery, Magelang Regency. The sampling method is Accidental Sampling with 100 respondents. The analysis tool uses multiple regression with the help of SPSS 26.0 software. The results show that price has a positive effect on repurchase decisions, product quality has a positive effect on repurchase decisions, price has a positive effect on consumer satisfaction, product quality has a negative effect on consumer satisfaction, consumer satisfaction has a positive effect on repurchase decisions, consumer satisfaction mediates the relationship between price and repurchase decisions, consumer satisfaction mediates the relationship between product quality and repurchase decisions.
Presentation of Financial Statements, Internal Control System, Accessibility of Financial Statements and Performance Audit on The Accountability of Regional Financial Management Mardika Pramudianti; Wawan Sadtyo Nugroho
Urecol Journal. Part B: Economics and Business Vol. 2 No. 2 (2022): August-Dec
Publisher : Konsorsium LPPM Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53017/ujeb.203

Abstract

This study aims to empirically test and analyze the effect of presentation of financial statements, internal control system, accessibility of financial statements and performance audit on the accountability of regional financial management. The research population is all regional organization in Magelang District. Based on the sampling method using purposive sampling, a sample of 26 regional organization in Magelang District. Hypothesis testing was performed using multiple linear regression analysis. The results showed that the presentation of financial statements had no effect on the accountability of regional financial management, internal control system had a positive effect on the accountability of regional financial management, accessibility of financial statements had no effect on the accountability of regional financial management and performance audit ad a positive effect on the accountability of regional financial management.

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