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The Influence Of Consumer Behavior And Product Quality On Product Purchase Decisions In Maximart Yanglim Medan halim, Cheviria; Valesia tjuang; Seriana; Sulyyani; Kelvin; Mela Novita Rizki
Outline Journal of Management and Accounting Vol. 3 No. 1 (2024): June
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v3i1.143

This research analyzes the influence of consumer behavior and product quality on purchasing decisions at Maximart Yanglim Medan. Maximart Yanglim is a retail company that provides daily necessities products, especially food and other necessities. Product quality is an important factor in influencing consumer purchasing decisions. This study identifies the stages of consumer purchasing decisions, starting from recognizing needs, searching for information, evaluating alternatives, to purchasing decisions and post-purchase behavior. Apart from that, factors such as other people's attitudes and situational factors also influence purchasing decisions.

The Impact of Tax Audits on the Quality of Financial Reporting of Corporate Taxpayers in Indonesia Irma Herliza Rizki; Mela Novita Rizki
Outline Journal of Management and Accounting Vol. 3 No. 2 (2024): Edisi December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v3i2.307

This study aims to analyze the effect of tax audits on the quality of financial reporting of corporate taxpayers in Indonesia. Tax audits are a strategic instrument used by tax authorities to improve taxpayer compliance, especially in terms of preparing financial reports. In the digital era, tax audits have been supported by information technology that facilitates data monitoring and validation. This study uses a quantitative approach with a survey method on corporate taxpayers in various industrial sectors. Data were analyzed using a linear regression model to measure the relationship between the intensity of tax audits and the quality of financial reporting. The results of the study indicate that tax audits have a significant positive effect on the quality of financial reporting. Corporate taxpayers who frequently undergo audits tend to present more accurate financial reports and in accordance with accounting standards, due to the pressure to avoid potential sanctions. In addition, the use of digital technology in tax audits strengthens this relationship by increasing the transparency and efficiency of the audit process. However, this study also identifies challenges, such as the limited number of tax auditors and the complexity of financial reports, which can hinder the effectiveness of audits.

The Role of Tax Consultants in Improving Corporate Taxpayer Compliance in the Digital Era Mela Novita Rizki; Irma Herliza Rizki
Outline Journal of Management and Accounting Vol. 3 No. 2 (2024): Edisi December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v3i2.308

The digital era has brought about major changes in the tax administration system, creating challenges as well as opportunities for corporate taxpayers (WP Badan) to improve their compliance. This study aims to analyze the role of tax consultants in supporting the improvement of taxpayer compliance in the midst of digital transformation. The method used in this study involves a qualitative approach with descriptive analysis based on related literature and empirical studies. The results of the study indicate that tax consultants have significant contributions in several main aspects. First, tax consultants act as educational agents who help corporate taxpayers understand tax obligations and the latest regulations, including the use of digital technology such as e-Filing, e-Billing, and e-Invoices. Second, tax consultants provide technical assistance to minimize administrative errors and support the efficiency of tax reporting and payment. Third, tax planning prepared by tax consultants helps corporate taxpayers optimize tax obligations while taking advantage of available tax incentives. Digital transformation in the tax system strengthens the role of tax consultants by providing tools and technologies that simplify the process of tax reporting and management. However, this study also found several challenges faced by tax consultants, including limited resources and adaptation to rapid changes in technology and regulations.

The Impact of Tax Audits on the Quality of Financial Reporting of Corporate Taxpayers in Indonesia Irma Herliza Rizki; Mela Novita Rizki
Outline Journal of Management and Accounting Vol. 3 No. 2 (2024): December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v3i2.307

This study aims to analyze the effect of tax audits on the quality of financial reporting of corporate taxpayers in Indonesia. Tax audits are a strategic instrument used by tax authorities to improve taxpayer compliance, especially in terms of preparing financial reports. In the digital era, tax audits have been supported by information technology that facilitates data monitoring and validation. This study uses a quantitative approach with a survey method on corporate taxpayers in various industrial sectors. Data were analyzed using a linear regression model to measure the relationship between the intensity of tax audits and the quality of financial reporting. The results of the study indicate that tax audits have a significant positive effect on the quality of financial reporting. Corporate taxpayers who frequently undergo audits tend to present more accurate financial reports and in accordance with accounting standards, due to the pressure to avoid potential sanctions. In addition, the use of digital technology in tax audits strengthens this relationship by increasing the transparency and efficiency of the audit process. However, this study also identifies challenges, such as the limited number of tax auditors and the complexity of financial reports, which can hinder the effectiveness of audits.

The Role of Tax Consultants in Improving Corporate Taxpayer Compliance in the Digital Era Mela Novita Rizki; Irma Herliza Rizki
Outline Journal of Management and Accounting Vol. 3 No. 2 (2024): December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v3i2.308

The digital era has brought about major changes in the tax administration system, creating challenges as well as opportunities for corporate taxpayers (WP Badan) to improve their compliance. This study aims to analyze the role of tax consultants in supporting the improvement of taxpayer compliance in the midst of digital transformation. The method used in this study involves a qualitative approach with descriptive analysis based on related literature and empirical studies. The results of the study indicate that tax consultants have significant contributions in several main aspects. First, tax consultants act as educational agents who help corporate taxpayers understand tax obligations and the latest regulations, including the use of digital technology such as e-Filing, e-Billing, and e-Invoices. Second, tax consultants provide technical assistance to minimize administrative errors and support the efficiency of tax reporting and payment. Third, tax planning prepared by tax consultants helps corporate taxpayers optimize tax obligations while taking advantage of available tax incentives. Digital transformation in the tax system strengthens the role of tax consultants by providing tools and technologies that simplify the process of tax reporting and management. However, this study also found several challenges faced by tax consultants, including limited resources and adaptation to rapid changes in technology and regulations.

The Influence of Social Media Usage on Student Learning Productivity at Medan State University Muhammad Zaky; Refisi Ainjerimen Telaumbanua; Arisandi Amanda Siregar; Rosinta Joito Siregar; Imelda Juniarti Munthe; Dionisius Sihombing; Mela Novita Rizki
Outline Journal of Education Vol. 4 No. 2: August 2025
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/sb5dmm17

This study aims to analyze the effect of social media usage on the learning productivity of students at Medan State University. Social media, as an integral part of everyday life, has positive and negative potential in supporting or disrupting the learning process of students. This study uses a quantitative approach through a survey of 31 students with a simple linear regression analysis method. The results showed that the use of social media has a significant effect on learning productivity with a significance value of 0.000. The regression coefficient of 0.394 indicates that increasing the use of social media can increase learning productivity, but the impact depends on how it is used. Social media can support access to information, collaboration, and learning motivation, but it also risks causing distraction and procrastination if not used wisely. Therefore, students need to manage their time and use of social media effectively to maximize its benefits in academic activities.

The Effect of Economic Growth, Open Unemployment Rate And Human Development Index on Poverty on North Sumatera Hwan Daniel; Nico William Tonggo Purba; Simamora , Novia; Mela Novita Rizki
Outline Journal of Economic Studies Vol. 3 No. 1: October - March 2024
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojes.v3i1.71

This study aims to analyze the effect of economic growth, open unemployment rate and human development index on poverty in North Sumatra in 2015-2022. The data used in this study were sourced from the Central Statistics Agency for North Sumatra Province and were cross section or time series data. The model used in this study was a multiple linear regression model by testing autocorrelation, multicollinearity, normality, heteroscedasticity, F test, T test and test the coefficient of determination (R2). The estimation results show that the Economic Growth Rate Variable (LPE) has a positive and insignificant effect on Poverty, which means that if Economic Growth (LPE) increases it will increase Poverty in North Sumatra Province. The Human Development Index (IPM) variable has a negative and significant effect on poverty, which means that if the Human Development Index (IPM) increases, poverty will decrease in North Sumatra Province. The Variable Open Unemployment Rate (TPT) has a positive and insignificant effect on Poverty, which means that if the Open Unemployment Rate (TPT) increases it will increase Poverty in North Sumatra Province.

Optimization of taxes and firm value: a study on tax avoidance in the food and beverage sector from the akman perspective Irma Herliza Rizki; Mela Novita Rizki; Tina Muhardika Handayani; Muammar Rinaldi
International Journal of Applied Finance and Business Studies Vol. 13 No. 2 (2025): September: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i2.390

The purpose of this study is to examine the effectiveness of tax avoidance and company size in influencing firm value in the food and beverage manufacturing sector. Furthermore, the study also highlights the relevance of firm value as a contributor to broader economic growth. The research adopts a quantitative approach using secondary data collected from the Indonesia Stock Exchange (IDX). The study population consists of 26 manufacturing companies in the food and beverage subsector listed on the IDX between 2018 and 2022, with a purposive sampling method used to determine the final sample. Data were analyzed using multiple linear regression analysis, adhering to relevant statistical procedures. The findings show that both tax avoidance practices and the size of the company have a positive and significant influence on firm value. This indicates that effective tax planning, when managed responsibly, can contribute to increasing the value of a company. Additionally, larger firms with greater assets and operational scale tend to have stronger market valuations. The study underscores the importance of aligning accounting and management perspectives to optimize financial strategies that enhance firm value, particularly in the context of Indonesia's growing food and beverage industry.

The Influence Of Consumer Behavior And Product Quality On Product Purchase Decisions In Maximart Yanglim Medan halim, Cheviria; Valesia tjuang; Seriana; Sulyyani; Kelvin; Mela Novita Rizki
Outline Journal of Management and Accounting Vol. 3 No. 1 (2024): June
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v3i1.143

This research analyzes the influence of consumer behavior and product quality on purchasing decisions at Maximart Yanglim Medan. Maximart Yanglim is a retail company that provides daily necessities products, especially food and other necessities. Product quality is an important factor in influencing consumer purchasing decisions. This study identifies the stages of consumer purchasing decisions, starting from recognizing needs, searching for information, evaluating alternatives, to purchasing decisions and post-purchase behavior. Apart from that, factors such as other people's attitudes and situational factors also influence purchasing decisions.

Efforts to Increase Legal Awareness in Preventing Narcotics Crimes Among Students salim; Mela Novita Rizki; Chairus Suriyati; Junaidi Lubis
Outline Journal of Community Development Vol. 2 No. 2: November 2024
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/xqdwrs47

This study aims to analyze the level of legal awareness of students and the effectiveness of various prevention programs that have been implemented. Using a qualitative approach with descriptive methods, data were collected through interviews, observations, and literature studies. The results of the study indicate that the majority of students do not understand the legal regulations related to narcotics, making them vulnerable to abuse. Interactive educational methods, such as legal case simulations and group discussions, have proven to be more effective than conventional lectures. Other factors contributing to low legal awareness are the lack of educators who have a deep understanding of narcotics law and weak family involvement in prevention. Schools that implement a community-based approach and strict supervision show more positive results in reducing drug abuse rates. This study recommends the integration of legal education into the school curriculum, training for teachers, and optimizing the role of digital media in disseminating information. With a comprehensive and sustainable approach, it is hoped that students' legal awareness will increase, so that drug abuse rates can be significantly reduced.

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