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Journal of Economic Studies
Published by PT. Riset Anak Bangsa
ISSN : -     EISSN : 31234321     DOI : https://doi.org/10.66618
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
Bidang kajian jurnal ini mencakup: Ilmu Ekonomi: - Ekonomi Moneter - Ekonomi Publik - Ekonomi Industri - Ekonomi Regional - Ekonomi SDA - Ekonomi SDM - Ekonomi Syariah. Ilmu Manajemen: - Manajemen SDM - Manajemen Pemasaran - Manajemen Keuangan - Manajemen Operasional - Manajemen Bisnis - Manajemen Bisnis Syariah. Ilmu Akuntansi: - Akuntansi Perpajakan - Akuntansi Keuangan - Akuntansi Biaya - Akuntansi Manajemen - Akuntansi Syariah
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "vol. 2 no. 1 (2026)" : 5 Documents clear
The Effects of Brand Trust, Perceived Quality and Halal Knowledge on Richeese Factory Consumers’ Purchase Intention Misliani; Indah Permatasari Siregar; Damri Batubara
Journal of Economic Studies Vol. 2 No. 1 (2026)
Publisher : Riset Anak Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66618/b6nq7866

Abstract

This study was motivated by fluctuations in consumer purchase intention at Richeese Factory Padangsidimpuan, where interest declined three months after the outlet's grand opening, recovered in subsequent months, and then decreased again. The study analyzes the effects of brand trust, perceived quality, and halal knowledge on consumers' purchase intention toward Richeese Factory in Padangsidimpuan City. A quantitative design was employed with 97 respondents selected through convenience sampling using the Lemeshow formula. Data were collected through questionnaires and documentation and analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, partial t-tests, the simultaneous F-test, and the coefficient of determination in SPSS version 23. The findings show that brand trust and halal knowledge significantly affect purchase intention, whereas perceived quality does not. These results identify brand trust and halal knowledge as important determinants of consumer purchase intention. Future studies should examine additional variables and different samples to obtain more comprehensive evidence.
Break-Even Analysis under Two Cost Scenarios for Profit Planning: Evidence from Donat  Zahira MSME in Rengasdengklok Deya Cesika; Dara Dwi Apriliani; Anisa Pratiwi; Endin Yulia Risqi Saputri; Nadya A Siahaan; Suci Hupalia; Yuni Prasojo Putri
Journal of Economic Studies Vol. 2 No. 1 (2026)
Publisher : Riset Anak Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66618/1j872y57

Abstract

Donat Zahira, a microenterprise in Rengasdengklok, has not systematically applied break-even point (BEP) analysis to determine its minimum sales threshold and profit targets, despite fluctuations in raw material costs. This study analyzes the application of BEP analysis as a basis for profit planning. A descriptive case-study design was employed. Data were collected through observation, an interview with the owner, and records of costs and production volume over four weeks. The data were analyzed using a cost-volume-profit approach. Profit amounted to IDR 2,125,000 in Weeks 1 and 3 and IDR 2,325,000 in Weeks 2 and 4. The weighted-average variable cost was IDR 1,449.04 per unit. Under the average-cost scenario, the break-even point was 1,023 units, equivalent to sales of IDR 2,557,197. Under the conservative scenario, it was 1,075 units, equivalent to IDR 2,687,500. An average weekly profit target of IDR 2,225,000 required sales of approximately 3,140 units, or IDR 7,850,000. The enterprise operated above the break-even threshold; however, regular cost recording and periodic sales-target updates are required to support more systematic decisions.
Adaptive Rationality among Madura Grocery Store Owners: The Role of Experience, Intuition and Social Capital in Sales Strategies Rifky Faidillah; Wahyu Rahmatullah; Muhammad Fikry
Journal of Economic Studies Vol. 2 No. 1 (2026)
Publisher : Riset Anak Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66618/p63vya81

Abstract

Competition between traditional grocery stores and modern retail outlets requires Madura grocery store owners to make appropriate sales decisions despite constraints in capital, information, and business management. This study analyzed how Madura grocery store owners in Paiton District make decisions when determining their sales strategies. A descriptive qualitative approach was employed, involving three owners selected purposively. Data were collected through semi-structured interviews, observation, and documentation and analyzed using an interactive model comprising data condensation, data display, and conclusion drawing and verification. Data credibility was strengthened through source triangulation. The findings show that sales strategies are not developed through formal business planning but evolve from trading experience, observations of community needs, intuition, and conditions in the business environment. Owners retain customers through friendly service, social proximity, product variety, pricing based on operating costs and purchasing power, and inventory adjustments aligned with local consumption patterns. Experience provides the primary basis for interpreting market demand, whereas intuition is used when decisions must be made rapidly. The study concludes that the sustainability of Madura grocery stores depends on owners' capacity to adaptively integrate economic considerations, practical experience, and social capital when responding to retail competition.
The Effects of Incentives, Workload and Intrinsic Motivation on Employee Performance at CV AISWA Palembang Yahyu Nadillah; Firdaus Sianipar; Dian Septianti
Journal of Economic Studies Vol. 2 No. 1 (2026)
Publisher : Riset Anak Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66618/4mgh2k48

Abstract

This study aims to analyze the effects of incentives, workload, and intrinsic motivation on employee performance at CV AISWA Palembang. A quantitative explanatory research design was employed. The study population consisted of 50 employees, all of whom were included in the sample using saturated sampling (census sampling). Data were collected through questionnaires and analyzed using multiple linear regression with IBM SPSS Statistics version 26. The results show that the research instruments met the validity and reliability criteria and that the regression model satisfied the classical assumptions. Simultaneously, incentives, workload, and intrinsic motivation had a statistically significant effect on employee performance. Individually, each of the three variables had a positive and statistically significant effect on employee performance. The coefficient of determination indicates that the three independent variables explained 81.5% of the variation in employee performance, while the remainder was attributable to factors outside the research model. The study concludes that improving the incentive system, managing workloads proportionately, and strengthening intrinsic motivation can support higher employee performance at CV AISWA Palembang.
Auditor Indepedence as the Dominant Determinant of Audit Quality: Empirical Evidence from Public Accounting Firms in Palembang City Gita Parera; Sahila; Riza Syahputera
Journal of Economic Studies Vol. 2 No. 1 (2026)
Publisher : Riset Anak Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66618/f0wbpm74

Abstract

This study aims to analyze the effects of Time Budget Pressure, Auditor Workload, and Auditor Independence on Audit Quality at Public Accounting Firms (KAPs) in Palembang City, both simultaneously and partially. The study employed a quantitative approach with an associative research design. The sample comprised 45 auditors selected using purposive sampling. Primary data were collected through a Likert-scale questionnaire and analyzed using IBM SPSS Statistics version 26. The results show that Time Budget Pressure, Auditor Workload, and Auditor Independence jointly have a significant effect on Audit Quality. Partially, Time Budget Pressure and Auditor Workload do not significantly affect Audit Quality, whereas Auditor Independence has a positive and significant effect and is the most dominant variable. The adjusted R² value of 0.783 indicates that 78.3% of the variation in Audit Quality is explained by the three independent variables, while the remaining 21.7% is explained by factors outside the research model. These findings underscore the important role of auditor independence in improving audit quality at Public Accounting Firms in Palembang City.

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