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Outline Journal of Economic Studies
Published by Outline Publisher
ISSN : -     EISSN : 29638364     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Outline Journal of Economic Studies is published by Outline Publishers. The journal is published twice a year in March and September. The editorial accepts general articles covering the economy both nationally and internationally where no other media has ever published.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 97 Documents
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Determination of Tax Compliance: The Role of Tax Sanctions, Tax Rates, and Tax Technology in Medan City Irma Herliza Rizki
Outline Journal of Economic Studies Vol. 5 No. 2: April - September 2026
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/xp9a6z13

Abstract

Purpose: This study aims to analyze the effect of tax sanctions, tax rates, and tax technology on taxpayer compliance in Medan City. Methods: This study used a quantitative approach with associative research methods. Data were collected through questionnaires distributed to 100 taxpayers in Medan City using purposive sampling techniques. The data analysis method used was multiple linear regression analysis supported by classical assumption tests, including normality, multicollinearity, and heteroscedasticity tests. Results: The results showed that tax sanctions had a positive and significant effect on taxpayer compliance. Tax rates also positively and significantly affected taxpayer compliance. Furthermore, tax technology was found to have the most dominant influence on taxpayer compliance. Simultaneously, tax sanctions, tax rates, and tax technology significantly influenced taxpayer compliance in Medan City. Conclusions: The study concludes that effective tax sanctions, fair tax rates, and the implementation of digital tax technology can improve taxpayer compliance. Tax technology plays an important role in facilitating tax administration and increasing taxpayer awareness. Originality/value: This study provides empirical evidence regarding the combined role of tax sanctions, tax rates, and tax technology in improving taxpayer compliance, particularly in Medan City during the digital taxation era.
Optimizing Employee Performance through Compensation and Work Motivation at PT Pos Indonesia (Persero) Medan Tri Anatasya; Amril; Putri Mauliza
Outline Journal of Economic Studies Vol. 5 No. 2: April - September 2026
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/q7zzb071

Abstract

Purpose: The purpose of this study was to determine the effect of compensation and work motivation on employee performance at PT. Pos Indonesia (Persero) Medan. Methods: Respondents in this study were employees of PT. Pos Indonesia (Persero) Medan with a population of 100 people and a sample of 50 people. The research sampling technique used the census method. The research method used was quantitative. The data collection technique used a questionnaire. Results: Based on the results of the study, there was an influence between the compensation variable on employee performance variables of t count = 7.014, there was an influence between the work motivation variable on employee performance variables of t count = 6.628, and there was an influence between the compensation variable, work motivation simultaneously on employee performance variables of F count = 49.839. Conclusions: The results indicate that compensation and work motivation significantly contribute to improving employee performance, both partially and simultaneously. Therefore, companies are encouraged to enhance compensation systems and strengthen employee motivation strategies in order to achieve optimal organizational performance. Originality/value: The originality of this study lies in its focus on examining the simultaneous role of compensation and work motivation in improving employee performance within the context of PT. Pos Indonesia (Persero) Medan, which provides empirical evidence for human resource management practices in the Indonesian postal service sector.
Analysis of Factors Affecting the Development of Micro Enterprises in Samadua District Raihan Nirwana; Rollis Juliansyah; Liasulistia Ningsih
Outline Journal of Economic Studies Vol. 5 No. 2: April - September 2026
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/rh4xq327

Abstract

Purpose: This study aims to examine the influence of capital, marketing, skills, and training on the development of microenterprises in Samadua Subdistrict, South Aceh Regency. Methods: The study employs a quantitative approach with 100 micro-business owners as respondents. Data analysis was conducted using multiple linear regression. Results: The results indicate that, individually, capital, marketing, and training do not have a significant effect on the development of micro-businesses. Conversely, skills have a significant effect because they are directly related to the ability to operate and manage a business. The lack of significance of capital is attributed to the limited capital available to business owners, marketing efforts that remain rudimentary, and training programs that are primarily implemented at the regency level, thereby failing to reach microbusiness owners in the sub-district evenly. Simultaneously, all variables have a significant effect on the development of microbusinesses. Conclusions: This study concludes that skills are the most influential factor in the development of microenterprises in Samadua Subdistrict because they directly support business management and operational effectiveness. Originality/value: This study provides empirical evidence on the development of microenterprises in Samadua Subdistrict, South Aceh Regency, an area that has received limited academic attention.
The Impact of Capital Structure and Sales Growth on the Financial Performance of MSMEs in Medan Putri Wahyuni
Outline Journal of Economic Studies Vol. 5 No. 2: April - September 2026
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/xpnxfg62

Abstract

Purpose: This study investigated the impact of capital structure and sales growth on the financial performance of micro, small, and medium enterprises in Medan City. Methods: The researchers utilized a quantitative approach with a causal-associative design. The study selected a sample of thirty business enterprises using purposive sampling criteria based on operational duration and the availability of financial records. The researchers extracted quantitative financial data from the annual reports of the selected enterprises. The data analysis involved classical assumption tests and multiple linear regression models. Results: The regression analysis revealed that capital structure negatively and significantly affected financial performance. Conversely, sales growth positively and significantly impacted financial performance. The statistical model accounted for approximately fifty percent of the variance in the financial performance of the enterprises. Conclusions: The study concluded that excessive reliance on debt diminished profitability due to high interest burdens, whereas robust sales expansion enhanced financial health through economies of scale. Originality/value: This research provided empirical value by demonstrating that enterprise owners must prioritize internal funding and sales optimization over aggressive short-term borrowing to ensure sustainable financial stability in emerging local markets. 
The Influence of Lifestyle and Price Perception on Coffee Purchase Decisions Among Generation Z in Medan Ihdina Gustina
Outline Journal of Economic Studies Vol. 5 No. 2: April - September 2026
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/tbrcw503

Abstract

Purpose: This study investigated the influence of lifestyle and price perception on the coffee purchase decisions of Generation Z consumers in Medan City. Methods: The researchers employed a quantitative approach with a causal-associative design. The study focused on consumers who purchased coffee at thirty-five local coffee shops. Data collection involved distributing structured questionnaires to one hundred and fifty respondents selected through purposive sampling. The researchers analyzed the collected data using multiple linear regression. Results: The analysis revealed that both lifestyle and price perception positively and significantly impacted purchase decisions. Specifically, price perception demonstrated a stronger influence compared to lifestyle. The statistical results indicated that lifestyle and price perception simultaneously accounted for forty-three point five percent of the variance in purchase decisions. Conclusions: The findings concluded that while Generation Z consumers strongly pursued modern social lifestyles, their limited financial capacity made rational economic calculations a more dominant factor in choosing a coffee shop. Originality/value: Therefore, coffee shop businesses must balance aesthetic social spaces with psychological pricing strategies to remain competitive.
The Influence of Product Quality and Promotion on Purchase Decisions on Culinary MSME Consumers in Medan City Dedy Lazuardi
Outline Journal of Economic Studies Vol. 5 No. 2: April - September 2026
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/04t3ay88

Abstract

Purpose: This study investigated the influence of product quality and promotion on consumer purchasing decisions within the culinary micro, small, and medium enterprise sector in Medan City. Methods: Researchers employed a quantitative causality approach to collect primary data from consumers who had completed at least one transaction. Data collection involved a structured questionnaire instrument distributed to a purposively selected sample. Researchers systematically analyzed the data using a multiple linear regression analysis method to test the hypothesized effects. Results: Statistical analysis results proved that product quality positively and significantly influenced purchasing decisions with an estimated value of 0.452. Furthermore, promotion also exerted a positive and significant influence on purchasing decisions with an estimated value of 0.318. Simultaneously, product quality and promotion explained 62.4 percent of the total variation in consumer purchasing decisions. Conclusions: This research concluded that the combination of high product quality standards and aggressive promotional strategies successfully drove transaction decisions effectively. Originality/value: These findings emphasized the critical need for culinary business practitioners to consistently balance digital marketing visibility with the assurance of authentic product value to sustain business continuity amidst a highly competitive market.
The Influence of Independence and Audit Quality on the Integrity of Financial Reports on the Indonesia Stock Exchange Yonson Pane; Frengky Situmorang
Outline Journal of Economic Studies Vol. 5 No. 2: April - September 2026
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/gmgvay27

Abstract

Purpose: This study aims to determine whether independence and audit quality have a significant effect on the integrity of financial statements, both simultaneously and partially. Methods: The research methodology used is a quantitative descriptive method. The population in this study was all automotive companies listed on the Indonesia Stock Exchange. By using purposive sampling, a total sample of 11 companies was obtained for the period of 2013-2018. The study used secondary data obtained from financial statements of the automotive companies, as well as relevant theories and journals. Data were analyzed using multiple linear regression analysis methods. Results: The results of the research analysis show that independence and audit quality partially have an influence on the integrity of financial statements. Furthermore, independence and audit quality simultaneously also have an influence on the integrity of financial statements. Conclusions: Auditor independence and audit quality are significant determining factors that positively impact and ensure the integrity of financial statements produced by a company. Originality/value: This study provides specific empirical evidence regarding the impact of auditor independence and audit quality on financial statement integrity, focusing exclusively on the automotive industry sector listed on the Indonesia Stock Exchange over a comprehensive six-year observation period (2013-2018). 

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