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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
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Search results for , issue "Vol. 1 No. 2 (2022): December" : 14 Documents clear
Pengaruh Harga Dan Segmentasi Pasar Terhadap Penjualan Hasil Laut Pada PT. Yasuriang Samudera Rezeki Agus Vianus; Agus Rahmadsyah; Lokot Muda Harahap
Outline Journal of Management and Accounting Vol. 1 No. 2 (2022): December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (517.653 KB) | DOI: 10.61730/ojma.v1i2.27

Abstract

This study aims to determine the effect of partially or simultaneously price and market segmentation on the sale of seafood at PT. Yasuriang Samudera Rezeki. The population in this study are customers of PT. Yasuriang Samudera Rezeki for 52 customers. The sampling technique in this study used saturated samples, which amounted to 52 customers. The research method used is the technique of collecting data through questionnaires. The analytical method used to solve problems and prove hypotheses is descriptive analysis, regression analysis. T test results indicate that the price of a positive and significant effect on the sale of marine products at PT. Yasuriang Samudera Rezeki and Market Segmentation has a positive and significant effect on the sale of seafood at PT. Yasuriang Samudera Rezeki. F test results indicate that the price and market segmentation has a positive and significant effect on the sale of seafood at PT. Yasuriang Samudera Rezeki. The coefficient of determination test results (R2) shows that 68% of the Sales variable is influenced by the Price and Market Segmentation variable, while the remaining 32% is influenced by other variables outside of this study such as service quality, distribution channels, and personal selling.
The Effect Of Financial Education In The Family And Self-Control On Saves In Business Education Students' Interest In Business Education 2017 State University Of Medan Randeska Manulang; Fretty Nainson Sihite
Outline Journal of Management and Accounting Vol. 1 No. 2 (2022): December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258 KB) | DOI: 10.61730/ojma.v1i2.28

Abstract

The purpose of this study was to determine whether or not there was an influence of financial education in the family and self-control on the interest in saving students of Stambuk Business Education 2017 State University of Medan. This research was conducted at Medan State University, Faculty of Economics, Stambuk Business Education Study Program 2017, which is located at Jalan William Iskandar Pasar V, Medan Estate. This research was conducted in the even semester of the 2020/2021 academic year. The population in this study were all students of the 2017 Stambuk Business Education Study Program, Faculty of Economics, State University of Medan, which consisted of 3 classes of 89 students. The sampling technique used in this study is the total sampling technique. Data collection techniques used are documentation and questionnaires. For the analysis of the research data using multiple linear regression with the results Y=26,128+ 0,274 (X1) + 0, 362 (X2) +e. In the partial hypothesis test (t test) the financial education variable in the family (X1) obtained a value of tcount > ttable (2.030 >1.98793) with a significant level (0.045 <0.05) and in the partial hypothesis test (t test) the self-control variable (X2 ) obtained a value of tcount> ttable of (2,626 > 1,98793), with a significant value (0.010 <0.05). The calculated F value is 11.723 with a significance value of 0.000. While the value of Ftable is 3.10. It can be concluded that Fcount>Ftable (11.723>3.10) and the significance value <0.05 (0.000<0.05). The coefficient of determination (R2) is0.214 or in other words the value of the coefficient of determination is 21.4%. From these data, it can be concluded that in this study, changes in student interest in saving were influenced by the variables of Financial Education in the Family, self-control by 21.4% and the rest of (100%-21.4% = 78.6% contributed by factors- factors outside the study.So this shows that the financial education variable in the family if tested partially (alone) the results are a significant effect on the variable of interest in saving, while the self-control variable shows that if tested partially (alone) the result is a significant effect on the variable of interest saving.
The Effect of Leverage and Liquidity on Firm Value with Profitability as an Intervening Variable in Retail Trading Companies Listed on the Indonesian Stock Exchange in 2016-2019 Syahrizal Chalil
Outline Journal of Management and Accounting Vol. 1 No. 2 (2022): December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.367 KB) | DOI: 10.61730/ojma.v1i2.35

Abstract

The purpose of this study was to determine the effect of leverage and liquidity on firm value through profitability in retail trading companies. Sampling was taken using purposive sampling method. There are 21 trading companies listed on the Indonesian stock exchange during the period 2016 – 2019. The analytical technique used in this study is the Partial Least Square (PLS) analysis technique using SmartPLS 3.0 software. The results of this study indicate that leverage has a negative and significant effect on firm value and has a negative and significant effect on profitability. Liquidity has a negative and significant effect on firm value and has a significant effect on profitability. Profitability has a significant effect on firm value and profitability is not able to mediate the effect of leverage and liquidity on firm value.
The Effect of Profitability, Leverage and Dividend Payout Ratio on Profit Smoothing in Manufacturing Companies Listed on the IDX for the 2018 – 2020 Period Weny Nurwendari; Rini Herliani; Ulfa Nurhayani
Outline Journal of Management and Accounting Vol. 1 No. 2 (2022): December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.394 KB) | DOI: 10.61730/ojma.v1i2.36

Abstract

Income smoothing is an action that is deliberately carried out by management to regulate the profits presented in the financial statements in accordance with the normal level of profit desired by the company's management. The purpose of this study was to determine the effect of Profitability, Leverage and Dividend Payout Ratio on Income Smoothing in Manufacturing Companies Listed in Indonesia Stock Exchange for year 2018-2020. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2020 as many as 193 companies. Based on the results of this study indicate that profitability partially has a significant negative effect on income smoothing, it can be proven that the significant value is 0.001 <0.05. Leverage partially has no effect on income smoothing, it can be proven that the significant value is 0.113 > 0.05. Dividend payout ratio partially has a significant negative effect on income smoothing, it can be proven that the significant value is 0.009 <0.05. Profitability, leverage and dividend payout ratio simultaneously affect income smoothing. It can be proven that the calculated F value is 5.181 and the f table value is 2.83, where the calculated f value is greater than the f table value, namely 5.181 > 2.83 with a significance value of 0.004 <0.05.
Pengaruh Pengetahuan Wajib Pajak, Sanksi Perpajakan, dan Kesadaran Wajib Pajak terhadap Kemauan Membayar Pajak pada Wajib Pajak Orang Pribadi (Studi Kasus pada Mahasiswa STIE Eka Prasetya Medan) Tri Wulandari; Muammar Rinaldi; Yuwanti Anlikie
Outline Journal of Management and Accounting Vol. 1 No. 2 (2022): December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (603.339 KB) | DOI: 10.61730/ojma.v1i2.38

Abstract

This research aims to know the effect of Taxpayer Knowledge, Tax Sanctions, and Taxpayer Awareness on Willingness to Pay Taxes partially and simultaneously on Individual Taxpayers (Case Study on STIE Eka Prasetya Medan Student). The population used in this research were students of class 17, class 18, and class 19 STIE Eka Prasetya Medan, totaling 845 people. Samples were taken as many as 90 respondents using the Slovin formula. The results of partial hypothesis testing show that Taxpayer Knowledge has a significant effect on Willingness to Pay Taxes. The results of partial hypothesis testing show that Tax Sanctions have no effect and are not significant on Willingness to Pay Taxes. The results of partial hypothesis testing show that Taxpayer Awareness has a significant effect on Willingness to Pay Taxes. The results of simultaneous hypothesis testing show that Taxpayer Knowledge, Tax Sanctions, and Taxpayer Awareness have a significant effect on Willingness to Pay Taxes. The results of the coefficient of determination shows that 49,1% Willingness to Pay Taxes can be explained by Taxpayer Knowledge, Tax Sanctions, and Taxpayer Awareness, while the remaining 50,9% is explained by other variables such as Taxpayer Environment, Quality Services, and Perceptions of the Effectiveness of the Taxation System.
The Effect of Responsiveness and Location on Customer Satisfaction on Service Users of Yevame Laundry Medan T Teviana
Outline Journal of Management and Accounting Vol. 1 No. 2 (2022): December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v1i2.73

Abstract

This study aims to determine the effect of Responsiveness and Location on Customer Satisfaction of Yevame Laundry Service Users in Medan. This study used a quantitative method with a sampling technique using a purposive sampling technique, with a total sample of 97 people who had used the services of Yevame Laundry Medan. The data collection technique in this study was carried out by distributing questionnaires whose measurements were using a Likert scale and statistically processed using multiple linear regression analysis and hypothesis testing with the F-test, T-test and Coefficient of Determination, previously the data had been tested using the validity test. reliability and classical assumption test. Data processing uses the SPSS 18.00 program for windows. Partially responsiveness and location have a positive and significant effect on customer satisfaction for users of yevame laundry Medan. Based on the results of the study, it shows that responsiveness and location variables simultaneously influence customer satisfaction. This can be seen from the calculated F value > Ftable (200.632 > 3.09) and a significant value of 0.000 <0.05. The coefficient of determination test shows a value of 0.806 which means that responsiveness and location affect customer satisfaction by 80.6% while the rest is influenced by other variables.
Pemetaan Minat Belajar Ekonomi pada Mahasiswa Universitas Swasta di Kota Medan Berdasarkan Karakteristik Individu: Suatu Studi Deskriptif Muhammad Fitri Rahmadana
Outline Journal of Management and Accounting Vol. 1 No. 2 (2022): December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v1i2.78

Abstract

The aim of this study is to explore the learning interests of accounting students based on individual characteristics. The population of this study is comprised of lecturers and students from the accounting program within the faculty of economics at private universities in Medan. Random sampling was used to select the participants. Data collection techniques included observation, documentary study, interviews, and questionnaires. Qualitative descriptive analysis was used to analyze the data. The results of the study showed that students are interested in learning accounting, although there are still some topics that they find difficult to understand. This is due to the fact that students come from different educational backgrounds and have different genders, and that their learning activities tend to only involve listening to lectures, taking notes, and doing assignments. Therefore, it is necessary to implement varied and innovative learning activities. A learning design using a learning model is needed to help lecturers create an effective, efficient, and engaging learning program, so that the learning outcomes for the introductory accounting course can be achieved.
Pengaruh Harga Dan Segmentasi Pasar Terhadap Penjualan Hasil Laut Pada PT. Yasuriang Samudera Rezeki Agus Vianus; Agus Rahmadsyah; Lokot Muda Harahap
Outline Journal of Management and Accounting Vol. 1 No. 2 (2022): December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v1i2.27

Abstract

This study aims to determine the effect of partially or simultaneously price and market segmentation on the sale of seafood at PT. Yasuriang Samudera Rezeki. The population in this study are customers of PT. Yasuriang Samudera Rezeki for 52 customers. The sampling technique in this study used saturated samples, which amounted to 52 customers. The research method used is the technique of collecting data through questionnaires. The analytical method used to solve problems and prove hypotheses is descriptive analysis, regression analysis. T test results indicate that the price of a positive and significant effect on the sale of marine products at PT. Yasuriang Samudera Rezeki and Market Segmentation has a positive and significant effect on the sale of seafood at PT. Yasuriang Samudera Rezeki. F test results indicate that the price and market segmentation has a positive and significant effect on the sale of seafood at PT. Yasuriang Samudera Rezeki. The coefficient of determination test results (R2) shows that 68% of the Sales variable is influenced by the Price and Market Segmentation variable, while the remaining 32% is influenced by other variables outside of this study such as service quality, distribution channels, and personal selling.
The Effect Of Financial Education In The Family And Self-Control On Saves In Business Education Students' Interest In Business Education 2017 State University Of Medan Randeska Manulang; Fretty Nainson Sihite
Outline Journal of Management and Accounting Vol. 1 No. 2 (2022): December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v1i2.28

Abstract

The purpose of this study was to determine whether or not there was an influence of financial education in the family and self-control on the interest in saving students of Stambuk Business Education 2017 State University of Medan. This research was conducted at Medan State University, Faculty of Economics, Stambuk Business Education Study Program 2017, which is located at Jalan William Iskandar Pasar V, Medan Estate. This research was conducted in the even semester of the 2020/2021 academic year. The population in this study were all students of the 2017 Stambuk Business Education Study Program, Faculty of Economics, State University of Medan, which consisted of 3 classes of 89 students. The sampling technique used in this study is the total sampling technique. Data collection techniques used are documentation and questionnaires. For the analysis of the research data using multiple linear regression with the results Y=26,128+ 0,274 (X1) + 0, 362 (X2) +e. In the partial hypothesis test (t test) the financial education variable in the family (X1) obtained a value of tcount > ttable (2.030 >1.98793) with a significant level (0.045 <0.05) and in the partial hypothesis test (t test) the self-control variable (X2 ) obtained a value of tcount> ttable of (2,626 > 1,98793), with a significant value (0.010 <0.05). The calculated F value is 11.723 with a significance value of 0.000. While the value of Ftable is 3.10. It can be concluded that Fcount>Ftable (11.723>3.10) and the significance value <0.05 (0.000<0.05). The coefficient of determination (R2) is0.214 or in other words the value of the coefficient of determination is 21.4%. From these data, it can be concluded that in this study, changes in student interest in saving were influenced by the variables of Financial Education in the Family, self-control by 21.4% and the rest of (100%-21.4% = 78.6% contributed by factors- factors outside the study.So this shows that the financial education variable in the family if tested partially (alone) the results are a significant effect on the variable of interest in saving, while the self-control variable shows that if tested partially (alone) the result is a significant effect on the variable of interest saving.
The Effect of Leverage and Liquidity on Firm Value with Profitability as an Intervening Variable in Retail Trading Companies Listed on the Indonesian Stock Exchange in 2016-2019 Syahrizal Chalil
Outline Journal of Management and Accounting Vol. 1 No. 2 (2022): December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v1i2.35

Abstract

The purpose of this study was to determine the effect of leverage and liquidity on firm value through profitability in retail trading companies. Sampling was taken using purposive sampling method. There are 21 trading companies listed on the Indonesian stock exchange during the period 2016 – 2019. The analytical technique used in this study is the Partial Least Square (PLS) analysis technique using SmartPLS 3.0 software. The results of this study indicate that leverage has a negative and significant effect on firm value and has a negative and significant effect on profitability. Liquidity has a negative and significant effect on firm value and has a significant effect on profitability. Profitability has a significant effect on firm value and profitability is not able to mediate the effect of leverage and liquidity on firm value.

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