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Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE)
Published by Lembaga Pengembangan Kinerja Dosen
ISSN : 28287487     EISSN : 28287495     DOI : https://doi.org/10.55606/jurrie.v1i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Rumpun Ilmu Ekonomi adalah jurnal yang ditujukan untuk publikasi artikel ilmiah yang diterbitkan oleh Pusat riset dan Inovasi Nasional, Universitas Sains dan Teknologi Komputer. Jurnal ini adalah jurnal Riset Rumpun Ilmu Ekonomi yang bersifat peer-review dan terbuka. Bidang kajian dalam jurnal ini termasuk sub rumpun Ilmu Ekonomi dan Ilmu Manajemen. Jurnal Riset Rumpun Ilmu Ekonomi menerima artikel dalam bahasa Inggris dan bahasa Indonesia dan diterbitkan 2 kali setahun: April dan Oktober
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 268 Documents
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Penerapan Uji Substansif dalam Audit Piutang Usaha David Prima Cahya Rosadi; Acynthia Ayu Wilasittha
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 2 (2026): Agustus: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i2.9733

Abstract

This study aims to examine the implementation of substantive testing and external confirmation in accounts receivable audits at Public Accounting Firms (KAP) in Surabaya, as well as to analyze how auditors exercise professional judgment when encountering obstacles during audit procedures. Accounts receivable carry a high inherent risk of material misstatement, thereby necessitating rigorous procedures to ensure the existence assertion and the sufficiency of audit evidence. Data collection was conducted through three methods: in-depth interviews with informants, direct field observations, and the collection of documents relevant to the research topic. The results indicate that the series of substantive tests—comprising analytical procedures, external confirmation, cut-off tests, subsequent receipts testing, and the evaluation of allowance for credit losses—effectively identified differences in client balances. Furthermore, the study finds that low third-party response rates to external confirmations constitute a major obstacle in obtaining audit evidence, prompting auditors to perform alternative procedures based on professional judgment while considering risk levels and materiality. The study concludes that the KAPs have conducted accounts receivable audits in compliance with the Standards on Auditing (SA). Additionally, the findings demonstrate that the effectiveness of implementing substantive procedures is determined not only by compliance with the Standards on Auditing, but also by the auditors' capability to employ professional judgment in determining alternative procedures, thereby ensuring that the sufficiency and appropriateness of audit evidence are maintained.
Pengaruh Atmosfer Nostalgia, Kuliner Tradisional Autentik, dan Media Sosial Terhadap Minat Berkunjung Wisatawan Ely Rahmawati; Asnawi hidayat Asnawi
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 2 (2026): Agustus: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i2.9751

Abstract

The tourism sector has experienced rapid growth, encouraging tourism destinations to develop unique attractions that can attract visitors. Pakot Lati Tuo, located in Klempang Sari Village, Kuaro District, Paser Regency, offers a distinctive tourism experience through its nostalgic atmosphere, authentic traditional culinary offerings, and attractive social media presence. This study aims to analyze the influence of nostalgic atmosphere, authentic traditional culinary, and social media attractiveness on tourists’ intention to visit Pakot Lati Tuo. This study employed a quantitative research method with a survey approach. The sample consisted of 60 respondents who were selected using a purposive sampling technique. Data were collected through questionnaires measured using a Likert scale. The data were analyzed using multiple linear regression analysis. The results indicate that nostalgic atmosphere has a positive and significant effect on tourists’ intention to visit. Authentic traditional culinary also has a positive and significant effect on tourists’ intention to visit. Furthermore, social media attractiveness positively and significantly influences tourists’ intention to visit. Simultaneously, nostalgic atmosphere, authentic traditional culinary, and social media attractiveness have a positive and significant effect on tourists’ intention to visit Pakot Lati Tuo. The findings suggest that creating a nostalgic experience, maintaining the authenticity of traditional culinary products, and optimizing social media promotion are important strategies for increasing tourists’ intention to visit tourism destinations.
Pengaruh Penerapan PP Nomor 55 Tahun 2022 dalam Meningkatkan Kepatuhan Wajib Pajak pada UMKM di Kabupaten Bandung Salma Azhar Fadhillah; Cepi Saepuloh
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 2 (2026): Agustus: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i2.9774

Abstract

Micro, Small, and Meidium EInteirpriseis (MSMEIs) play a significant rolei in thei national eiconomy, but thei leiveil of tax compliancei amongst MSMEI opeirators reimains a challeingei. This study aims to analyzei thei impact of thei impleimeintation of Goveirnmeint Reigulation Numbeir 55 of 2022 on thei tax compliancei of MSMEIs in Bandung Reigeincy. This study eimploys a quantitativei meithod with an associativei approach.. Data weirei colleicteid through thei distribution of a Likeirt-scalei queistionnairei  to 100 MSMEI opeirators seileicteid using purposivei sampling from a population of 46,214 MSMEIs. Thei samplei sizei was deiteirmineid using thei Slovin formula, whilst data analysis was carrieid out using simplei lineiar reigreission with thei aid of SPSS. Thei reisults of thei study indicatei that thei impleimeintation of goveirnmeint reigulation Numbeir 55 of 2022 has a positivei and significant eiffeict on thei tax compliancei of MSMEIs, with a significancei valuei of 0.000 (< 0,05). Thei reigreission eiquation obtaineid is Y = 3.631 + 0.527X, with a coeifficieint of deiteirmination (R²) of 0.682, indicating that thei impleimeintation of this policy eixplains 68.2% of thei variation in tax compliancei. Thei policy’s impleimeintation yieildeid veiry high reisults, whilst thei leiveil of tax compliancei yieildeid modeiratei reisults. Theisei findings indicatei that thei policy of eixeimpting incomei tax on turnoveir up to Rp500.000.000 is eiffeictivei in improving peirceiptions of fairneiss and taxpayeir compliancei, homeiveir, theirei is still a neieid to improvei tax liteiracy particularly reigarding administrativei reiporting. 
Pengaruh Brand Ambassador, Brand Trust, dan Brand Image Terhadap Keputusan Pembelian Bedak Wajah Pixy Lestari Anjelita Telaumbanua; Winda Evyanto
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 2 (2026): Agustus: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i2.9811

Abstract

This study aims to analyze the influence of brand ambassadors, brand trust, and brand image on purchasing decisions for Pixy face powder in Batam City using a descriptive quantitative research approach. The population in this study is not known with certainty, so the sample determination was carried out using the Lemeshow formula with a sample size of 100 respondents. The sampling technique used purposive sampling. Data analysis was carried out through validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing using t-tests and F-tests. The results showed that brand ambassadors had a positive and significant effect on purchasing decisions with a contribution of 22.1%. Brand trust also had a positive and significant effect with a contribution of 33.1%. Meanwhile, brand image can also influence purchasing decisions with a contribution of 26.4%. Based on the results of the coefficient of determination (R²) analysis, brand ambassadors, brand trust, and brand image simultaneously were able to explain variations in purchasing decisions by 84.6%, while the remaining 23.6% was influenced by other factors outside the study. The results of both partial and simultaneous tests indicate that brand ambassadors, brand trust, and brand image have a positive and significant influence on purchasing decisions for Pixy face powder in Batam City.
Pengaruh Citra Merek, Kepercayaan Merek, dan Pengalaman Pelanggan Terhadap Loyalitas Merek pada Blibli di Kota Batam Ricky; Winda Evyanto
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 2 (2026): Agustus: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i2.9852

Abstract

This study was conducted to identify and evaluate the influence of brand image, brand trust, and customer experience on brand loyalty among Blibli users in Batam City. The approach used is a descriptive quantitative method involving consumers who have made transactions through the Blibli platform. The sample determination was carried out using a purposive sampling technique based on the Lemeshow formula to obtain 100 respondents who fit the research characteristics. Data collection was carried out through distributing questionnaires, then analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, coefficient of determination (R²), and hypothesis testing through t-tests and F-tests. The results of the study show that brand image has an influence of 17.7% on brand loyalty, brand trust contributes 34.0%, while customer experience has an influence of 26.8%. The coefficient of determination (R²) value of 83.4% indicates that brand loyalty among Blibli users can be explained by a combination of brand image, brand trust, and customer experience, while the remaining 16.6% is influenced by other factors not included in the research model. The results of partial testing and simultaneous testing confirm that brand image, brand trust, and customer experience individually and together have a positive and significant influence on brand loyalty among Blibli users in Batam City.
Pengaruh Kualitas Pelayanan, Promosi, dan Kualitas Produk Terhadap Keputusan Pembelian Kopi Kenangan di Kota Batam Natalia Margareta Hutagalung; Asron Saputra
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 2 (2026): Agustus: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i2.9953

Abstract

This study aims to examine and prove the influence of service quality, promotion, and product quality on purchasing decisions of Kopi Kenangan in Batam City. The study population includes all consumers who have purchased Kopi Kenangan products in Batam City with a total of 4000 individuals, so the sample determination was carried out using the Slovin formula through a purposive sampling technique and obtained 100 respondents. Research data were collected through questionnaires and analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, coefficient of determination, and hypothesis testing through t-tests and F-tests. The results showed that service quality influenced purchasing decisions by 31.3%, promotion by 23.1%, and product quality by 17.8%. The coefficient of determination (R²) value of 78.6% indicates that purchasing decisions of Kopi Kenangan in Batam City can be explained by these three independent variables, while the remaining 50.5% is influenced by other factors not included in the research model. The results of partial and simultaneous tests indicate that service quality, promotion, and product quality have a positive and significant influence on purchasing decisions of Kopi Kenangan in Batam City.
Pengaruh Gaya Kepemimpinan dan Motivasi terhadap Pegawai pada Lemigas Muhamad Yuda Ferdiansyah; Rony Edward Utama
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 2 (2026): Agustus: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i2.9954

Abstract

This study aims to analyze the influence of leadership style and motivation on employee performance at Lemigas.The method used in this study was a quantitative study involving 50 respondents; data were collected via a questionnaire, with respondents meeting the criteria of being between 20 and 60 years old and being Lemigas employees residing in South Jakarta and South Tangerang. Subsequently, the data were tabulated and analyzed using the Statistical Package for the Social Sciences (SPSS) with multiple linear regression analysis. The results of this study indicate that leadership style (X1) has a positive and significant effect on employee performance. Furthermore, the results show that the variable motivation (X2) has a negative and unsignificant effect on employee performance.
Pengaruh Kepemimpinan Adaptif dan Disiplin Kerja Terhadap Kinerja Karyawan Gen-Z Pabrik Rokok Kretek PR. Ageng Tobacco Nganjuk Nandha Putri Prasasty; Budi Rahayu; Yogi Yunanto
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 2 (2026): Agustus: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i2.10273

Abstract

This study aims to examine the effect of adaptive leadership and work discipline on employee performance at PR. Ageng Tobacco. This research employed a quantitative approach using an explanatory research design. The data were collected throught questionnaires distributed to employees of PR. Ageng Tobacco as research respondents. Data analysis was conducted using multiplelinear regression with the assistance of SPSS, including t-test, F-test, and coefficient of determination. The results indicate that adaptive leadership has a positive and significant effect on employee performance, with a significance value of 0.006 < 0.05. Work discipline also has a positive and significant effect on employee performance, as indicated by a significance value of 0.000 < 0.05. Futhermore, the F-test result demonstrate that adaptive leadership and work discipline simultaneously have a positive and significant effect on employee performance, with a significance value of 0.000 < 0.05. The Adjusted R Square value of 0.227 indicates that adaptive leadership and work discipline explain 22.7% of the variation in employee performance, while the remaining 77.3% is explained by other factors not examined in this study. Therefore, improving leaders’ ability to respond to changes and strengthening work discipline can contribute to improving employee performance at PR. Ageng Tobacco.

Page 27 of 27 | Total Record : 268

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