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Urecol Journal. Part B: Economics and Business
Published by Konsorsium LPPM Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY
ISSN : -     EISSN : 27971902     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
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
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika
Articles 40 Documents
 1   2   3   4 
The Effect of Monetary Policy on the Performance of the Manufacturing Industry Sector in Indonesia Arif Prihatin; Siti Aisyah
Urecol Journal. Part B: Economics and Business Vol. 2 No. 1 (2022): January-June
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.127

Abstract

The manufacturing sector has the ability to generate higher output, which performance can be affected by monetary policy. The main sector in Indonesia national development due to its considerable contribution to national income and strong linkages to other sectors, hence the importance to monitor policies that can significantly affect its productivity. This study aims to analyze the effect of the exchange rate, lending facility interest rate, foreign exchange reserves and the money supply on the output of the manufacturing industry sector in Indonesia 2016Q1-2021Q3. The data in this study are secondary time series data from 2016Q1-2021Q3. The analytical tool used in this research is OLS (Ordinary Least Square). Based on the results of the analysis, it is found that the variables that have a significant effect on the output of the manufacturing industry sector are the exchange rate, lending facility interest rate, and foreign exchange reserves. While money supply has no effect on the output of the manufacturing sector.
Analysis of Determinants on Village Fund Management Accountability Dias Widiawati; Nur Laila Yuliani; Anissa Hakim Purwantini
Urecol Journal. Part B: Economics and Business Vol. 2 No. 1 (2022): January-June
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.128

Abstract

Village fund management accountability is the most important focal point for village officials because it shows responsibility and success in managing village funds. Accountability is an important part in providing reports and being accountable for any success or failure in carrying out the goals that have been set by the organization previously. Factors that influence the success of village fund management accountability are village apparatus competence, control system, use of technology, community participation, village financial system and transparency.This study aims to empirically test and analyze the effect of village apparatus competence, internal control system, technology utilization, community participation, village financial system and transparency on village fund management accountability in villages in Candimulyo District. The sample of this study amounted to 108 respondents, where the sampling technique in this study used purposive sampling. The data collection method used is a questionnaire. The hypothesis testing technique in this study uses multiple linear regression analysis, F-test and t-test. Based on the tests that have been carried out, the results of the study show that the competence of the village apparatus has a positive effect on the accountability of village fund management. Based on this research, the internal control system, the use of information technology, community participation, the village financial system and transparency have no effect on the accountability of village fund management.
The Affect Factors of Earning Management (Case Study on Manufacturing Companies Listed on IDX) M Mujiyati; Kiky Fatmawati; Kurnia Rina Ariani
Urecol Journal. Part B: Economics and Business Vol. 2 No. 1 (2022): January-June
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.129

Abstract

Research on earnings management is very interesting to the attention of researchers, because the results of several previous studies are very diverse, so assumptions and restrictions on the object of research are needed. This study examines the effect of free cash flow, profitability, leverage, firm size, and growth on earning management. The research population was the manufacturing company of metal and the similar sub-sector listed on the Indonesia Stock Exchange in 2017-2020. The sample documentation used a purposive sampling method and obtained ten companies with 40 annual financial statement observations based upon the sample criteria. This research statistically showed that free cash flow, profitability, and growth influence earnings management by using multiple regressions. Meanwhile, leverage and firm size do not influence earning management.
The Effect of Environmental Performance, Environmental Costs, and Environmental Disclosure on Profitability of Manufacturing Companies Listed in Indonesia Stock Exchange 2016 - 2020 Fandy Wicaksono; Barkah Susanto; F Farida
Urecol Journal. Part B: Economics and Business Vol. 2 No. 1 (2022): January-June
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.130

Abstract

This study aims to empirically examine the effect of environmental performance, environmental cost and environmental disclosure on profitability that is measured using the (ROA) as a market performance ratio. This type of research is quantitative research conducted using secondary data in the form of data from annual reports from 2016 to 2020. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020. The sampling method uses purposive sampling and obtained a sample of 13 companies or 65 company samples. Hypothesis testing is done by using multiple linear regression analysis. The results of this study indicate that the environmental performance and environmental disclosure have a positive effect on profitability. However, environmental cost had no effect on the profitability.
The Effect of Internal Control System, Firm Size, Leverage and Operating Profit on Audit Delay during the Covid-19 Pandemic Anita Viani; Siti Noor Khikmah; F Farida
Urecol Journal. Part B: Economics and Business Vol. 2 No. 1 (2022): January-June
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.131

Abstract

Audit delay is the length or time span of the completion of audit which is measured from the closing date of the financial year to the date of issuance of the audit report. This study aims to examine the factors that affect audit delay which include Internal Control System, firm size, leverage and operating profit. The population of this study are consumer cyclicals sector listed on the IDX for the 2019-2020 period. The sampling technique used in the study used purposive sampling method and the type of data used was secondary data. The selected sample is 78 companies or 156 samples through the specified criteria. Statistical analysis in this study using multiple linear regression. The results of the research show that the Internal Control System and operating profit have a negative effect on audit delay. While the leverage and firm size have no effect on audit delay.
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.

Page 4 of 4 | Total Record : 40

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