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Utsaha: Journal of Entrepreneurship
Published by JF Publisher
ISSN : -     EISSN : 28098501     DOI : https://doi.org/10.56943/joe
Core Subject : Economy,
Economics, Econometrics & Finance
UTSAHA is Scientific Journal of Entrepreneurship that has specificities in fields of Management and Entrepreneur such as: Entrepreneurship and Ethics Entrepreneurship and Administration Entrepreneurship Education Corporate Entrepreneurship Social Entrepreneurship Sustainable Entrepreneurship SMEs Entrepreneurship Business Education Development on Learning Materials, Teaching models, and Learning Media Management (such as Marketing Management, Financial Management, HR Management, Operation/Production Management, Business Management, etc.) Economic Entrepreneurship Technopreneur etc
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional
Articles 5 Documents
 1 
Search results for , issue "Vol. 4 Issue 4 (2025)" : 5 Documents clear
TAX IMPLICATIONS OF FILM COPYRIGHT ROYALTIES IN THE DIGITAL ECONOMIC TRANSFORMATION Damarani, Purnisa; Ashidiqi, Zakky; Subagio, Aulia Tazkia
UTSAHA: Journal of Entrepreneurship Vol. 4 Issue 4 (2025)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v4i4.830

Abstract

Digital economic transformation has fundamentally altered film copyright royalty distribution mechanisms, transitioning from conventional channels to cross-border digital platforms. This shift creates opportunities for creators while presenting challenges in copyright protection and taxation frameworks. This research examines film royalties as Income Tax (PPh) objects, investigates digital transformation impacts on taxation systems, and analyzes fiscal policy implications for preventing base erosion and profit shifting (BEPS) practices. The research employs qualitative methodology with descriptive-analytical techniques. Data sources include national legislative regulations, academic literature, tax court decisions, and OECD Inclusive Framework on BEPS documentation. Analysis incorporates normative examination of applicable regulations and comparative assessment of domestic and international practices. Findings demonstrate that film royalties are classified as Income Tax objects under Article 4, paragraph (1), letter h of Indonesian Income Tax Law. Taxation frameworks vary by taxpayer status: Article 23 governs domestic transactions, Article 17 addresses final settlement for individuals and entities, and Article 26 regulates cross-border transactions with potential double taxation agreement adjustments. Digital distribution complexity introduces transparency risks and double taxation concerns, necessitating adaptive policy reforms. The research concludes that taxation system alignment with digital economic dynamics is essential for ensuring legal certainty, fiscal equity, and film creators' economic rights protection. This research contributes to understanding contemporary tax policy challenges in digital content monetization and provides regulatory framework development insights for emerging economies.
THE INFLUENCE OF MARKETING MIX ON PATIENT SATISFACTION IN THE INPATIENT WARD OF GRAHA HUSADA HOSPITAL IN 2025 Fitri, Azza Nur Laila; Sunita, Anna; Rinaldi, Enrico Adhitya
UTSAHA: Journal of Entrepreneurship Vol. 4 Issue 4 (2025)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v4i4.825

Abstract

Intensifying competition within the healthcare service sector necessitates that hospitals adopt effective strategies to sustain and enhance patient satisfaction levels. The implementation of marketing mix principles represents one such strategic approach. This investigation was conducted at Graha Husada Hospital Tuban, a type D referral facility situated in the southern region of Tuban Regency. The research employed an extended 4P marketing mix framework encompassing product, price, place, and promotion, supplemented by physical evidence as a critical component representing patients' perceived service quality among inpatients. The primary objective of this study was to examine the influence of marketing mix elements (product, price, place, promotion, and physical evidence) on patient satisfaction and to assess the effectiveness of marketing mix educational interventions. This quantitative investigation utilized a pre-experimental one-group pretest-posttest design. Fifty inpatients were recruited through purposive sampling methodology. The intervention comprised educational brochure distribution, with measurements conducted pre- and post-intervention using validated structured questionnaires. Statistical analyses were performed using paired t-tests and Pearson correlation coefficients. Results demonstrated a significant increase in patient satisfaction following the intervention, with mean scores increasing from 89.14 to 100.62. Pearson correlation analysis revealed that physical evidence (r = 0.732) and product quality (r = 0.719) exhibited the strongest associations with patient satisfaction, whereas price demonstrated no statistically significant influence. Overall, the marketing mix demonstrated a significant positive correlation with patient satisfaction (r = 0.699; p < 0.05). The educational intervention focusing on marketing mix principles effectively enhanced inpatient satisfaction at Graha Husada Hospital Tuban.
A SHARIA ECONOMIC LAW REVIEW OF CONSUMER BEHAVIOR IN SALES CONTRACTS ON SHOPEE (A CASE STUDY OF STUDENTS AT INSTITUT NIDA EL-ADABI) Wahdan; Mauludi, Putri Nabila; Syahlarriyadi, Syahlarriyadi; Warmin, Warmin; Widodo, Tri
UTSAHA: Journal of Entrepreneurship Vol. 4 Issue 4 (2025)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v4i4.866

Abstract

Human life is inseparable from economic activities, one of which is buying and selling transactions that are increasingly conducted through e-commerce platforms such as Shopee. This study aims to examine the consumer behavior of students at Institut Nida El-Adabi in Shopee transactions from the perspective of Sharia economic law. A qualitative method is employed to gain an in-depth understanding of the conformity of digital transaction practices with Sharia principles such as honesty (ṣidq), justice (‘adl), and mutual consent (tarāḍī). The findings show that Shopee serves as a primary, practical, and efficient medium for students to fulfill their consumption needs, offering convenience in transaction processes and various payment methods. However, challenges such as product mismatches, delivery delays, and service issues affect consumer satisfaction. Shopee has implemented return and refund mechanisms aligned with the Sharia principle of justice. This study emphasizes the importance of integrating Sharia values into digital business to maintain consumer trust and fairness in transactions, while encouraging service quality improvements in accordance with Islamic economic ethics.
PROTOTYPING MODEL FOR DESIGNING A DESKTOP-BASED TRADING ROBOT APPLICATION Rahmad, Ali; Rozi, Fatchur; Rachman, Andy; Putri, Anggi Yhurinda Perdana
UTSAHA: Journal of Entrepreneurship Vol. 4 Issue 4 (2025)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v4i4.882

Abstract

The rapid development of the digital economy has stimulated increasing public awareness and literacy regarding investment and trading activities, particularly following the COVID-19 pandemic. This phenomenon has triggered the emergence of various new investment instruments, including cryptocurrency, foreign exchange, and commodity trading such as gold. To minimize trading chaos and failure resulting from emotional and psychological factors, automated trading applications known as Expert Advisors represent viable alternative solutions. This research aims to develop a desktop-based trading robot application using the prototyping model methodology. The research methodology encompassed field surveys, interviews, literature reviews, iterative application development, and comprehensive feasibility testing. The prototyping model consisted of sequential processes: initial requirement gathering, design, prototype construction, customer evaluation, review and modification, customer satisfaction assessment, development, testing, and maintenance. The developed trading robot application was successfully implemented and evaluated through the System Usability Scale (SUS), achieving an aggregate score of 88.21%, indicating excellent usability and substantial user convenience facilitation. Furthermore, the application underwent quality assessment using ISO 9126-3 framework, evaluating Functionality and Usability dimensions. The Functionality factor attained an average score of 89%, confirming that the application functions exceptionally well, while the Usability factor achieved an average score of 95%, demonstrating high usefulness. These findings validate the effectiveness of the prototyping model in developing automated trading systems that balance technical sophistication with user accessibility.
MARKETING MIX AND STUDENT ENROLLMENT IN THE FACULTY OF ECONOMICS AND MANAGEMENT IN A PUBLIC UNIVERSITY Heng, Chanbolin; Prum, Dr. Sokun
UTSAHA: Journal of Entrepreneurship Vol. 4 Issue 4 (2025)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v4i4.901

Abstract

In a market with intense competition, student preferences may change often in higher education. Understanding what prospective students need is crucial, especially for public universities. The marketing mix has become a crucial component in helping higher education institutions succeed. The purpose of this study was to examine the relationship between seven elements of marketing mix and student enrolment in the faculty of economics and management of a public university in Cambodia. Three hundred and sixty students in the Faculty of Economics and Management at Royal University of Law and Economics, which is a prestigious public administrative university in Phnom Penh, were selected to be a sample for the study. The data was collected through administered survey from July 1st to August 15th, 2024. By applying the multiple regression analysis equipped with SPSS 22, the results found that product, place and process positively and significantly influenced on student enrolment, while other four elements including promotion, people and physical evidence had a positive and insignificant effect and, furthermore, price had a negative but insignificant impact on the faculty selection of students. Adoption of the marketing mix is thought to greatly increase student enrollment. In order to enlarge student decision in enrollment in the faculty, the study suggested that the university be encouraged to employ proper price, promotion, people and physical evidence.

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