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Outline Journal of Management and Accounting
Published by Outline Publisher
ISSN : -     EISSN : 29623650     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
This Outline Journal of Management and Accounting (OJMA) accepts articles on the results of studies in the fields of marketing management, financial management, human resource management, and accounting. OJMA invites manuscripts in the areas of: Human Resource Management Financial management Marketing Management Operation management Accountancy
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 14 Documents
 1   2 
Search results for , issue "Vol. 1 No. 1 (2022): June" : 14 Documents clear
The Influence of Tax Rates and Tax Sanctions on Taxpayers Tax Receipts at the Medan Timur Pratama Service Office Alvin Jessen
Outline Journal of Management and Accounting Vol. 1 No. 1 (2022): June
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.578 KB) | DOI: 10.61730/ojma.v1i1.1

Abstract

This study aims to determine the effect of tax rates and tax sanctions on taxpayers tax receipts at the Pratama Medan Timur Tax Service Office. The type of data used in this research is quantitative data, which is obtained in the form of numbers and numbers. Source of data in the form of primary data. The population in this study is the Tax Office Pratama Medan Timur as many as 46.902 people. From the population, selected by incidental sampling technique and obtained as many as 100 respondents. The results of the research analysis show that the tax rate has a significant effect on taxpayers tax receipts at the Pratama Medan Timur Tax Service Office. The results of the research analysis show that tax sanctions have a significant effect on taxpayers tax receipts at the Pratama Medan Timur Tax Service Office. The results of the research analysis show that tax rates and tax sanctions have a significant effect on taxpayers tax receipts at the Pratama Medan Timur Tax Service Office. Coefficient of determination (R Square) of 0.453 or 45.3% which means that the variable of Tax Revenue can be explained by the variable Effect of Tax Rates and Tax Sanctions of 45.3% and the remaining 54.7% is explained by other variables.
Marketing Strategy Analysis of Faster Brand Car Battery Sales in Medan Vincent Yen
Outline Journal of Management and Accounting Vol. 1 No. 1 (2022): June
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (216.295 KB) | DOI: 10.61730/ojma.v1i1.2

Abstract

This study aims to determine the effect of Segmentation on Sales at PT. Mega Anugrah Mandiri, to determine the effect of Target on Sales at PT. Mega Anugrah Mandiri, to determine the effect of Segmentation and Target on Sales at PT. Mega Anugrah Mandiri. The research methodology used is descriptive quantitative method. The type of data used in this study is quantitative data, namely data obtained in the form of numbers or numbers. Sources of data in the form of primary data and secondary data. Primary data obtained from the results of distributing questionnaires to respondents, secondary data obtained from data and literature relating to the problems discussed. The research population that will be used in the study are all consumers who made purchases at the company during the 2020 period as many as 1,039 consumers. By using the Slovin formula with an error rate of 10%, the number of samples obtained is 50 respondents The results of this study are supported by the value of R square (R2) = 0.138, meaning that the Sales variable can be explained by the Segmentation and Target variables of 13.8% while the remaining 86.2% is influenced by other factors originating from outside this research model. such as product quality, consumer behavior, business communication, service, satisfaction, and other variables.
The Influence of Brand Awareness and Brand Ambassadors on Vivo Cellphone Purchase Decisions for Eka Prasetya Medan Students Dennis
Outline Journal of Management and Accounting Vol. 1 No. 1 (2022): June
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.843 KB) | DOI: 10.61730/ojma.v1i1.3

Abstract

This study aims to determine the effect of Brand Awareness and Brand Ambassador on Purchase Decisions for VIVO Smartphone at STIE Eka Prasetya Medan Student.The research methodology used is descriptive quantitative method. The population in this study amounted to 1.122 respondents and as the sample are 92 respondent. The results of the analysis show that the brand awareness has a positive and significant effect on the Purchase Decisions for VIVO Smartphone at STIE Eka Prasetya Medan Student on the partial test results. The results showed that Brand Ambassador is not effect and no significant on Purchase Decisions for VIVO Smartphone at STIE Eka Prasetya Medan Student based on the results of partial tests. The results showed that Brand Awareness and Brand Ambassador has a positive and significant effect on Purchase Decisions for VIVO Smartphone at STIE Eka Prasetya Medan Student based on simultaneous test results. The results of this study are supported by the value of R Square which means Brand Awareness and Brand Ambassador can explain purchasing decisions and the remaining influenced by other variables outside of this study such as Price, and Perception.
The Effect of Ownership The Effect of Tax Audit, Tax Amnesty and Non-Taxable Income on Income Tax Receipts at the Medan City Pratama Tax Service Office Fiona HO
Outline Journal of Management and Accounting Vol. 1 No. 1 (2022): June
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.128 KB) | DOI: 10.61730/ojma.v1i1.4

Abstract

This study aims to determine the effect of Tax Examination, Tax Amnesty and Non-Taxable Income on Income Tax Receipts at Medan City Tax Service Office. The population in this study is the taxpayer registered at the Medan City Tax Service Office. Samples taken from 20 taxpayer using accidental sampling method. The results showed that Tax Examination affected Income Tax Receipts. The results showed that Tax Amnesty affected Income Tax Receipts. The results showed that Non-Taxable Income affected Income Tax Receipts. F test results show that Tax Examination, Tax Amnesty and Non-Taxable Income affected Income Tax Receipts. The results of the coefficient of determination test show that the Income Tax Receipts variables can be explained by Tax Examination, Tax Amnesty and Non-Taxable Income while the remaining Income Tax Receipts variables can be explained by other variable not examined in this study such as Effectiveness of Tax Administration, Taxpayer Awareness, and Taxpayer Compliance.
The Influence of Self-Leadership and Self-Motivation on Interest in Entrepreneurship in Management Study Program Students, STIE Eka Prasetya Medan Citra Dewi
Outline Journal of Management and Accounting Vol. 1 No. 1 (2022): June
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (231.467 KB) | DOI: 10.61730/ojma.v1i1.5

Abstract

This study aims to determine the effect of Self Leadership on Entrepreneurial Interest at STIE Eka Prasetya, determine the effect of Self Motivation on Entrepreneurial Interest at STIE Eka Prasetya, determine the effect of Self Leadership and Self Motivation on Entrepreneurial Interest at STIE Eka Prasetya. The population is all students of the management study program STIE Eka Prasetya period 2015 to 2019. Using the Slovin formula an error rate of 10%, a total sample of 91 respondents was obtained. The results showed that the Self Leadership and Self Motivation partially have a positive and significant effect on Student Entrepreneurial Interest in management study program at STIE Eka Prasetya. The results showed that Self Leadership and Self Motivation have a positive and significant effect on Entrepreneurial Interest in STIE Eka Prasetya. The results of this study are supported by the value of R square (R2) which means that Self Leadership and Self Motivation have an effect on the Entrepreneurial Interest. While the remaining is influenced by other factors originating from outside the research model such as the availability of capital, talent, creativity, innovation, networking and communication.
The Effect of Store Atmosphere and Consumer Satisfaction on The Consumer Repurchase Intention of Social Media Cafe J.City Medan T Teviana
Outline Journal of Management and Accounting Vol. 1 No. 1 (2022): June
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v1i1.72

Abstract

This study aims to determine the Effect of Store Atmosphere and Consumer Satisfaction on Consumer Repurchase Interests of Sosmed Cafe J.City Medan. This research uses quantitative methods with a sampling technique using purposive sampling technique, with a total sample of 100 people who have visited Sosmed Cafe J. City of Medan. Partially Store Atmosphere and Consumer Satisfaction have a positive and significant effect on consumer repurchase intention of Sosmed Cafe J.City Medan. Based on the results of the study, it shows that the Store Atmosphere and Consumer Satisfaction variables simultaneously influence Repurchase Intention. The coefficient of determination test shows a value of 0.522 which means that Store Atmosphere and Consumer Satisfaction have an effect on Repurchase Interest of 52.2% while the rest is influenced by another variable
Analisis Determinan Kepatuhan Wajib Pajak dalam Membayar Pajak Hotel, Restoran, dan Hiburan di Kota Medan Muhammad Fitri Rahmadana
Outline Journal of Management and Accounting Vol. 1 No. 1 (2022): June
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v1i1.77

Abstract

Regional tax revenue in Medan City has experienced a significant increase, thereby rendering local taxes as the primary source of financing for regional expenditures. Despite the limited fiscal capacity that stems from local revenue, local taxes continue to play a crucial role in enhancing tax revenue in Medan City. Pursuant to Law Number 28 Year 2011, the self-assessment system for collecting hotel, restaurant and entertainment taxes underscores the significance of taxpayer awareness in compliance with tax obligations and rights. This study aims to achieve two objectives. Firstly, to analyze the impact of tax knowledge, service quality, and tax audit on taxpayer awareness concerning payment of hotel taxes, restaurant taxes, and entertainment taxes in Medan City. Secondly, to examine the impact of tax knowledge, service quality, tax inspection, and taxpayer awareness on taxpayer compliance with respect to the payment of hotel taxes, restaurant taxes, and entertainment taxes in Medan City. The study employs quantitative research methods, utilizing both primary and secondary data sources obtained from the Medan City Revenue Service. Questionnaires were used to collect data, and accidental sampling was employed. Descriptive analysis and path diagram analysis were employed as analytical tools. The results of the hypothesis testing conducted by path analysis indicate that tax knowledge, service quality, and tax audits have a positive effect on taxpayer awareness of paying hotel taxes, restaurant taxes, and entertainment taxes in Medan City. Service quality and tax audits do not impact taxpayer compliance with paying hotel, restaurant, and entertainment taxes in the City of Medan. However, tax knowledge, tax inspection, and taxpayer awareness have a positive impact on taxpayer compliance with paying hotel taxes, restaurant taxes, and entertainment taxes in Medan City. This is due to the significant contribution made by hotel taxes, restaurant taxes, and entertainment taxes to local taxes in Medan City.
The Influence of Tax Rates and Tax Sanctions on Taxpayers Tax Receipts at the Medan Timur Pratama Service Office Alvin Jessen
Outline Journal of Management and Accounting Vol. 1 No. 1 (2022): June
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v1i1.1

Abstract

This study aims to determine the effect of tax rates and tax sanctions on taxpayers tax receipts at the Pratama Medan Timur Tax Service Office. The type of data used in this research is quantitative data, which is obtained in the form of numbers and numbers. Source of data in the form of primary data. The population in this study is the Tax Office Pratama Medan Timur as many as 46.902 people. From the population, selected by incidental sampling technique and obtained as many as 100 respondents. The results of the research analysis show that the tax rate has a significant effect on taxpayers tax receipts at the Pratama Medan Timur Tax Service Office. The results of the research analysis show that tax sanctions have a significant effect on taxpayers tax receipts at the Pratama Medan Timur Tax Service Office. The results of the research analysis show that tax rates and tax sanctions have a significant effect on taxpayers tax receipts at the Pratama Medan Timur Tax Service Office. Coefficient of determination (R Square) of 0.453 or 45.3% which means that the variable of Tax Revenue can be explained by the variable Effect of Tax Rates and Tax Sanctions of 45.3% and the remaining 54.7% is explained by other variables.
Marketing Strategy Analysis of Faster Brand Car Battery Sales in Medan Vincent Yen
Outline Journal of Management and Accounting Vol. 1 No. 1 (2022): June
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v1i1.2

Abstract

This study aims to determine the effect of Segmentation on Sales at PT. Mega Anugrah Mandiri, to determine the effect of Target on Sales at PT. Mega Anugrah Mandiri, to determine the effect of Segmentation and Target on Sales at PT. Mega Anugrah Mandiri. The research methodology used is descriptive quantitative method. The type of data used in this study is quantitative data, namely data obtained in the form of numbers or numbers. Sources of data in the form of primary data and secondary data. Primary data obtained from the results of distributing questionnaires to respondents, secondary data obtained from data and literature relating to the problems discussed. The research population that will be used in the study are all consumers who made purchases at the company during the 2020 period as many as 1,039 consumers. By using the Slovin formula with an error rate of 10%, the number of samples obtained is 50 respondents The results of this study are supported by the value of R square (R2) = 0.138, meaning that the Sales variable can be explained by the Segmentation and Target variables of 13.8% while the remaining 86.2% is influenced by other factors originating from outside this research model. such as product quality, consumer behavior, business communication, service, satisfaction, and other variables.
The Influence of Brand Awareness and Brand Ambassadors on Vivo Cellphone Purchase Decisions for Eka Prasetya Medan Students Dennis
Outline Journal of Management and Accounting Vol. 1 No. 1 (2022): June
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v1i1.3

Abstract

This study aims to determine the effect of Brand Awareness and Brand Ambassador on Purchase Decisions for VIVO Smartphone at STIE Eka Prasetya Medan Student.The research methodology used is descriptive quantitative method. The population in this study amounted to 1.122 respondents and as the sample are 92 respondent. The results of the analysis show that the brand awareness has a positive and significant effect on the Purchase Decisions for VIVO Smartphone at STIE Eka Prasetya Medan Student on the partial test results. The results showed that Brand Ambassador is not effect and no significant on Purchase Decisions for VIVO Smartphone at STIE Eka Prasetya Medan Student based on the results of partial tests. The results showed that Brand Awareness and Brand Ambassador has a positive and significant effect on Purchase Decisions for VIVO Smartphone at STIE Eka Prasetya Medan Student based on simultaneous test results. The results of this study are supported by the value of R Square which means Brand Awareness and Brand Ambassador can explain purchasing decisions and the remaining influenced by other variables outside of this study such as Price, and Perception.

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