Outline Journal of Management and Accounting
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
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<![CDATA[The Influence of Marketing Mix on Buying Decisions at Dunia Dolls Stores Medan ]]>
<![CDATA[Dedy Lazuardi]]>;
<![CDATA[Ihdina Gustina]]>
<![CDATA[ Outline Journal of Management and Accounting Vol. 2 No. 1 (2023): June ]]>
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DOI: 10.61730/ojma.v2i1.128
<![CDATA[This study aims to determine the effect of products on purchasing decisions in the world of dolls, determine the effect of prices on purchasing decisions in the world of dolls, and determine the effect of products and prices on purchasing decisions in dolls world 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 716 consumers. By using the Slovin formula with an error rate of 10%, the number of samples obtained is 88 respondents. The results showed that the product and price partially had a positive and significant effect on the consumer purchasing decisions of the Doll World. The results showed that the product and price simultaneously had a positive and significant effect on the consumer purchasing decisions of the Doll World. The results of this study are supported by the value of R square (R2), which means that product and price have an influence on purchasing decisions. While the rest is influenced by other factors that come from outside this research model such as location, product design, price discount, service, loyalty, satisfaction, service and other variables.]]>
<![CDATA[Analysis of Service Quality and Customer Satisfaction on Customer Loyalty ]]>
<![CDATA[Ihdina Gustina]]>;
<![CDATA[Dedy Lazuardi]]>;
<![CDATA[Zulkarnain Siregar]]>
<![CDATA[ Outline Journal of Management and Accounting Vol. 2 No. 1 (2023): June ]]>
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DOI: 10.61730/ojma.v2i1.129
<![CDATA[This study aims to determine the effect of Service Quality on Customer Loyalty at Jhon Electro, to determine the effect of Customer Satisfaction on Customer Loyalty at Jhon Electro, to determine the effect of Service Quality and Customer Satisfaction on Customer Loyalty at Jhon Electro. The research population that will be used in the study are all customers who made purchases at the company during the 2020 period as many as 173 customers. By using the Slovin formula with an error rate of 5%, the total sample size is 121 respondents. The results showed that Service Quality and Customer Satisfaction partially had a positive and significant effect on Jhon Electro's customer loyalty. The results showed that Service Quality and Customer Satisfaction simultaneously had a positive and significant effect on Jhon Electro's customer loyalty. The results of this study are supported by the value of R square (R2) which means that Service Quality and Customer Satisfaction have an influence on Customer Loyalty. While the rest is influenced by other factors that come from outside this research model such as price discounts, advertising, customer behavior, price, location and other variables.]]>
<![CDATA[Analysis of Profit Management in Agricultural Companies in the Plantation Sub Sector Listed on the Indonesia Stock Exchange, Through PPH Rates and Tax Planning ]]>
<![CDATA[Putri Wahyuni]]>;
<![CDATA[Muammar Rinaldi]]>
<![CDATA[ Outline Journal of Management and Accounting Vol. 2 No. 1 (2023): June ]]>
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DOI: 10.61730/ojma.v2i1.130
<![CDATA[This study aims to determine whether the corporate income tax rate and tax planning have a significant effect on earnings management in agricultural companies in the plantation sub-sector listed on the Indonesia Stock Exchange. The population in this study are plantation sub-sector companies listed on the Indonesia Stock Exchange as many as 19 companies. The research sample was 6 companies with purposive sampling technique. The results showed that corporate income tax rates had no significant effect on earnings management in plantation sub-sector companies listed on the Indonesia Stock Exchange, while tax planning had a significant effect on earnings management in plantation sub-sector companies listed on the Indonesia stock exchange. The results of the F test show that the variables of Corporate Income Tax Rate and Tax Planning have a significant effect on Earning Management in plantation sub-sector companies listed on the Indonesia Stock Exchange. The results of the coefficient of determination test indicate that the Earnings Management variable can be explained by the Corporate Income Tax Tariff and Tax Planning variables, while the remaining Earnings Management variables can be explained by other variables not examined in this study such as Leverage and Financial Performance.]]>
<![CDATA[Analysis of Service Quality and Sales Promotion on Consumer Decisions in Using the Grab Bike Application ]]>
<![CDATA[Agus Rahmadsyah]]>;
<![CDATA[Sri Rezeki]]>
<![CDATA[ Outline Journal of Management and Accounting Vol. 2 No. 1 (2023): June ]]>
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DOI: 10.61730/ojma.v2i1.156
<![CDATA[This study aims to determine the effect of Service Quality on Decisions to Use on Grab Bikes, determine the effect of Sales Promotion on Decisions to Use on Grab Bikes, determine the effect of Service Quality and Sales Promotion on Decisions to Use on Grab Bikes. The population in this study were all students of STIE Eka Prasetya as many as 1,122 students from 2017 to 2020. Using the Slovin formula with an error rate of 10%, the total sample size was 92 respondents. The results of the study show that Service Quality and Sales Promotion partially have a positive and significant effect on the Decision to Use Grab Bike consumers. The results of the study show that Service Quality and Sales Promotion simultaneously have a positive and significant effect on the Decision to Use Grab Bike consumers. The results of this study are supported by the value of R square (R2) which means that Service Quality and Sales Promotion have an influence on the Decision to Use. While the rest is influenced by other factors that come from outside this research model such as advertising, consumer behavior, satisfaction, loyalty, price and other variables.]]>
<![CDATA[The Effect of Audit Opinion, Financial Distress, Company Growth on Audit Switching in Manufacturing Companies Listed on the Indonesia Stock Exchange ]]>
<![CDATA[Muhammad Ridha Habibi Z]]>;
<![CDATA[Faisal]]>;
<![CDATA[Nova Mahendra]]>
<![CDATA[ Outline Journal of Management and Accounting Vol. 2 No. 1 (2023): June ]]>
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DOI: 10.61730/ojma.v2i1.157
<![CDATA[This study aims to determine the effect of Audit Opinion, Financial Distress, Company Growth on Audit Switching partially and simultaneously in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The population in this study are manufacturing companies listed on the Indonesia Stock Exchange, as many as 177 companies. From the population, selected by purposive sampling technique and obtained as many as 47. The results partially show that opinion has no effect and is not significant, Financial Distress has no and no significant effect on Auditor Switching, while Company Growth has a significant effect on Auditor Switching. The results of the study simultaneously show that Audit Opinion, Financial Distress, Company Growth have a significant effect on Auditor Switching. The coefficient of determination (Nagelkerke's R Square) explains that Auditor Switching can be explained by Audit Opinion, Financial Distress, Company Growth. While the remainder of the Auditor Switching variable can be explained by other variables not examined in this study, such as management turnover, the size of the Public Accounting Firm.]]>
<![CDATA[Analisis Profesionalisme, Independensi dan Pengalaman, Terhadap Pencegahan Kecurangan Perusahaan ]]>
<![CDATA[Frenky Situmorang]]>
<![CDATA[ Outline Journal of Management and Accounting Vol. 2 No. 1 (2023): June ]]>
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DOI: 10.61730/ojma.v2i1.166
<![CDATA[The purpose of this study is to determine how much influence the Experience, Independence, and Professionalism Against Cheating Prevention. The research methodology used is quantitative descriptive method, the unit of analysis in this study is PT. Sumatra Sarana Sekar Sakti and its observation unit are Internal Auditors from PT. Sumatra Sarana Sekar Sakti. The population in this study is the Internal Auditor of PT. Sumatra Sarana Sekar Sakti as many as 30 respondents. The technique of determining the number of samples used in this study is a saturated sample and amounting to 30 respondents. The research method used is the technique of data collection through the distribution of questionnaires conducted systematically based on research objectives. The analytical method used to solve problems and prove hypotheses is descriptive analysis and regression analysis. The results of the t test show that the Experience variable does not effect on Fraud Prevention variable, the Independence variable does not effect on Fraud Prevention variable, and the Professionalism variable has a positive and significant effect on Fraud Prevention variable. The results of the F test show that Experience, Independence and Professionalism simultaneously influence the Fraud Prevention. The coefficient of determination test results (R2) shows that Fraud Prevention is influenced by the Experience, Independence and Professionalism variables, while the remaining is explained by the influence of variables outside the model such as internal control, integrity, and anti-awareness fraud that is not discussed in this study.]]>
<![CDATA[Analysis of Customer Decision Determinants in Choosing Islamic Banking Products ]]>
<![CDATA[Vidya Fathimah]]>
<![CDATA[ Outline Journal of Management and Accounting Vol. 2 No. 1 (2023): June ]]>
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DOI: 10.61730/ojma.v2i1.167
<![CDATA[Penelitian ini bertujuan untuk menganalisis apa saja faktor yang menjadi penentu nasabah memutuskan untuk memilih produk pembiayaan Kredit Pemilikan Rumah (KPR) perbankan syariah, dan juga menganalisis bagaimana kepuasan nasabah setelah memakai produk pembiayaan KPR perbankan syariah. Penelitian ini dilakukan di bank Bank Negara Indonesia Syariah yang sekarang menjadi Bank Syariah Indonesia (BSI). Adapun teknik analisis data dalam penelitian ini adalah deskriptif kualitatif dengan metode wawancara, observasi, dan studi literartur. Berdasarkan hasil penelitian, ada beberapa faktor yang menjadi keputusan nasabah dalam memilih melakukan pembiayaan KPR di Bank Syariah Indonesia yaitu terhindar dari riba, angsuran tetap, tidak adanya denda, apabila terjadi krisis moneter bank syariah tidak mudah bangkrut. Dan selanjutnya setelah dilakukan pembiayaan KPR selama lima puluh dua bulan, nasabah merasa kecewa, karena nasabah ingin melakukan pelunasan tetapi angka angsuran pokok masih sangat besar yang harus dilunasi. Hal itu disebabkan karena pihak bank syariah memasukkan nilai angsuran nasabah lebih besar ke angsuran margin dari pada angsuran pokok ketika membayar cicilan.]]>
<![CDATA[The Influence of Marketing Mix on Buying Decisions at Dunia Dolls Stores Medan ]]>
<![CDATA[Dedy Lazuardi]]>;
<![CDATA[Ihdina Gustina]]>
<![CDATA[ Outline Journal of Management and Accounting Vol. 2 No. 1 (2023): June ]]>
Publisher : <![CDATA[Outline Publisher ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61730/ojma.v2i1.128
<![CDATA[This study aims to determine the effect of products on purchasing decisions in the world of dolls, determine the effect of prices on purchasing decisions in the world of dolls, and determine the effect of products and prices on purchasing decisions in dolls world 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 716 consumers. By using the Slovin formula with an error rate of 10%, the number of samples obtained is 88 respondents. The results showed that the product and price partially had a positive and significant effect on the consumer purchasing decisions of the Doll World. The results showed that the product and price simultaneously had a positive and significant effect on the consumer purchasing decisions of the Doll World. The results of this study are supported by the value of R square (R2), which means that product and price have an influence on purchasing decisions. While the rest is influenced by other factors that come from outside this research model such as location, product design, price discount, service, loyalty, satisfaction, service and other variables.]]>
<![CDATA[Analysis of Service Quality and Customer Satisfaction on Customer Loyalty ]]>
<![CDATA[Ihdina Gustina]]>;
<![CDATA[Dedy Lazuardi]]>;
<![CDATA[Zulkarnain Siregar]]>
<![CDATA[ Outline Journal of Management and Accounting Vol. 2 No. 1 (2023): June ]]>
Publisher : <![CDATA[Outline Publisher ]]>
Show Abstract
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Download Original
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Original Source
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DOI: 10.61730/ojma.v2i1.129
<![CDATA[This study aims to determine the effect of Service Quality on Customer Loyalty at Jhon Electro, to determine the effect of Customer Satisfaction on Customer Loyalty at Jhon Electro, to determine the effect of Service Quality and Customer Satisfaction on Customer Loyalty at Jhon Electro. The research population that will be used in the study are all customers who made purchases at the company during the 2020 period as many as 173 customers. By using the Slovin formula with an error rate of 5%, the total sample size is 121 respondents. The results showed that Service Quality and Customer Satisfaction partially had a positive and significant effect on Jhon Electro's customer loyalty. The results showed that Service Quality and Customer Satisfaction simultaneously had a positive and significant effect on Jhon Electro's customer loyalty. The results of this study are supported by the value of R square (R2) which means that Service Quality and Customer Satisfaction have an influence on Customer Loyalty. While the rest is influenced by other factors that come from outside this research model such as price discounts, advertising, customer behavior, price, location and other variables.]]>
<![CDATA[Analysis of Profit Management in Agricultural Companies in the Plantation Sub Sector Listed on the Indonesia Stock Exchange, Through PPH Rates and Tax Planning ]]>
<![CDATA[Putri Wahyuni]]>;
<![CDATA[Muammar Rinaldi]]>
<![CDATA[ Outline Journal of Management and Accounting Vol. 2 No. 1 (2023): June ]]>
Publisher : <![CDATA[Outline Publisher ]]>
Show Abstract
|
Download Original
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Original Source
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Check in Google Scholar
|
DOI: 10.61730/ojma.v2i1.130
<![CDATA[This study aims to determine whether the corporate income tax rate and tax planning have a significant effect on earnings management in agricultural companies in the plantation sub-sector listed on the Indonesia Stock Exchange. The population in this study are plantation sub-sector companies listed on the Indonesia Stock Exchange as many as 19 companies. The research sample was 6 companies with purposive sampling technique. The results showed that corporate income tax rates had no significant effect on earnings management in plantation sub-sector companies listed on the Indonesia Stock Exchange, while tax planning had a significant effect on earnings management in plantation sub-sector companies listed on the Indonesia stock exchange. The results of the F test show that the variables of Corporate Income Tax Rate and Tax Planning have a significant effect on Earning Management in plantation sub-sector companies listed on the Indonesia Stock Exchange. The results of the coefficient of determination test indicate that the Earnings Management variable can be explained by the Corporate Income Tax Tariff and Tax Planning variables, while the remaining Earnings Management variables can be explained by other variables not examined in this study such as Leverage and Financial Performance.]]>
