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All Journal Journal of Management, Economic, and Accounting Jurnal Pakar Manajemen
Febliansa , M. Rahman
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Break-Even Point Analysis Of A Simple Tofu Factory Business In Cahaya Negeri, Seluma Regency Nigita, Wayan; Wagini, Wagini; Febliansa , M. Rahman
Journal of Management, Economic, and Accounting Vol. 4 No. 1 (2025): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i1.630

Abstract

The purpose of this study is, , to determine the Break Even Point Analysis as a tool in profit planning at the Simple Tofu Factory Business in Cahaya Negeri Seluma Regency in the period June to August 2024. The method used in this research is quantitative descriptive method.The research results indicate that, based on BEP calculations, the small-scale tofu factory business reaches its monthly break-even point with a sales volume of 4,429 tofu units or revenue of Rp199,330,735. For a three-month period, the break-even point is achieved at 13,288 units or Rp597,992,211. Over three months, actual sales reached 18,000 units, generating a net profit of Rp49,004,000 with a profit margin of 6.05%. Furthermore, with a 20% profit plan, this business shows potential to increase net profit by up to 20%, with a target monthly sales of 6,073 units or revenue of Rp273,266,933. Recommendations for the business include setting sales targets based on the BEP and expanding distribution to increase sales volume and market reach.
The Influence Of Gamification, Exclusive Promotions, And Consumer Trust On Customer Loyalty In Shopee E-Commerce (A Case Study Of Unived Bengkulu Students) Gaol , Vandri Salomo Lumban; Irwanto , Tito; Febliansa , M. Rahman
Jurnal Pakar Manajemen Vol. 2 No. 2 (2026): Maret
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jpm.v2i2.471

Abstract

This study aims to determine the influence of gamification, exclusive promotions, and consumer trust on Shopee customer loyalty among students of Universitas Dehasen Bengkulu. The background of this research is based on the increasing competition among e‑commerce platforms that demands innovation in retaining user loyalty, where Shopee presents gamification features and exclusive promotions as its main strategies. The research method used a quantitative approach with descriptive and associative study types. The study sample consisted of 100 respondents who were active students of Universitas Dehasen Bengkulu and active Shopee users. Data were collected via an online questionnaire using Google Forms, then analyzed with the help of SPSS version 22 through validity and reliability tests, as well as multiple linear regression analysis to determine the influence of each variable. The results show that, partially, the variables gamification (X₁), exclusive promotions (X₂), and consumer trust (X₃) significantly influence customer loyalty (Y), with significance values of 0.044; 0.032; and 0.017 respectively (< 0.05). Simultaneously, the three variables significantly affect customer loyalty with an R² value of 0.698, meaning 69.8% of the variation in customer loyalty can be explained by these three independent variables. Based on the results, it can be concluded that gamification, exclusive promotions, and consumer trust play important roles in increasing Shopee customer loyalty. These findings imply that enhancing interaction, trust, and an engaging shopping experience can be effective strategies for retaining customers amid increasingly intense digital competition.
Co-Authors Ahmad Soleh Farizqi, Alfin Iman Gaol , Vandri Salomo Lumban Irwanto , Tito Nigita, Wayan Wagini Wagini, Wagini Yulita, Eka Vitri