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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 7 Documents
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Search results for , issue "Vol. 4 No. 2 (2025): Desember" : 7 Documents clear
Pengaruh Biaya Produksi dan Biaya Operasional Terhadap Laba Bersih Pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar Pada BEI Tahun 2019 - 2023 Hidayat, Agus Rahmad; Safitri, Putri Najwa; Sihotang, Irene Chechilia; Muammar Rinaldi
Outline Journal of Management and Accounting Vol. 4 No. 2 (2025): Desember
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/53ba6w37

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh biaya produksi dan biaya operasional terhadap laba bersih pada perusahaan sub sektor makanan dan minuman yang terdaftar di BEI periode 2019-2023. Metode yang digunakan adalah metode asosiatif dengan pendekatan kuantitatif, menggunakan data sekunder dari laporan keuangan perusahaan. Teknik pengambilan sampel dilakukan dengan purposive sampling. Hasil penelitian menunjukkan bahwa secara parsial, biaya produksi dan biaya operasional tidak berpengaruh signifikan terhadap laba bersih. Secara simultan, kedua variabel tersebut juga tidak memiliki pengaruh signifikan terhadap laba bersih.
The Effect Of Pricing Strategy and Business Capital on UMKM Income In Sidorejo Hilir Medan Laras Fitri Aini Hasibuan; Bio Hasian Siregar; Hera Wati
Outline Journal of Management and Accounting Vol. 4 No. 2 (2025): Desember
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/j8ddpj81

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the Indonesian economy, but still face various challenges that affect their income. This study aims to analyze the influence of pricing strategies and business capital on the income of MSMEs in Sidorejo Hilir, Medan. The research method used is a quantitative approach with data collection techniques through questionnaires given to 30 MSMEs as research samples. The data obtained were analyzed using multiple regression tests with the help of SPSS 23.0 software. The results of the study indicate that pricing strategies do not significantly affect MSME income, while business capital has a positive and significant effect on income. Simultaneously, pricing strategies and business capital have a significant influence on MSME income, with a contribution of 54.6%, while 45.4% is influenced by other factors not examined in this study. The results of this study provide insights for MSME actors to focus more on business strategies on business capital management to increase their income.
Application of the Hungarian Assignment Method to Minimize Normal Cases in Cinderella Tempe Chips MSMEs Pesta Gultom; Ester Sabrina Aruan; Ribka Callista Simangunsong; Viona Anggraini br Ketaren; Winda Rosianna Tampubolon
Outline Journal of Management and Accounting Vol. 4 No. 2 (2025): Desember
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/yw4scy33

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the national economy, including the Cinderella Tempeh Chips MSME. To address efficiency and productivity challenges, an appropriate management approach is needed, one of which is the Hungarian minimization method for production assignment. This research explores the application of the Hungarian method to solve minimization assignment problems at the "Cinderella" Tempeh Chips MSME. By transforming production activity data, such as processing, frying, and packaging, into a cost/time matrix, this method aims to minimize the total operational time or cost. The main stages involve row and column reduction to create zero elements, covering zeros with the minimum number of lines, and matrix adjustments until an optimal solution is found. Previous studies in MSMEs, service industries, and warehousing have shown that this method provides significant optimal solutions. The results obtained can help MSMEs improve production efficiency and market competitiveness. 
The Impact of E-ticketing Implementation and Service Quality on Kai-Access Application User Satisfaction Riris Amigo Simatupang; Gaby P.F Tampubolon; Pane, Idrus Hamonangan; Rinaldi, Muammar
Outline Journal of Management and Accounting Vol. 4 No. 2 (2025): Desember
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/670ky064

Abstract

The increase in digitalization within the transportation sector has driven PT Kereta Api Indonesia (PT KAI) to implement an e-ticketing system through the KAI Access application. However, there are still challenges related to service quality that may affect user satisfaction. This study aims to analyze the impact of e-ticketing implementation and service quality on user satisfaction with the KAI Access application. The research focuses on identifying factors that contribute to user experience and customer satisfaction. The study employs a quantitative approach using multiple linear regression analysis. Data were collected through questionnaires distributed to KAI Access users and analyzed using statistical software. The main variables examined include information quality, system quality, service quality, and customer satisfaction. More specifically, this research adopts a mixed-methods design with a sequential explanatory strategy. The initial quantitative phase involved 30 KAI Access users selected through purposive sampling. Multiple linear regression analysis was used to test the hypotheses regarding the influence of E-Ticketing (X1) and Service Quality (X2) on Customer Satisfaction (Y). The T-test results show that E-Ticketing (t = 2.565; p = 0.016) and Service Quality (t = 2.226; p = 0.035) each have a significant partial effect on Customer Satisfaction. Simultaneously (F-test), both variables also have a significant effect (F = 31.697; p = 0.001) with a contribution of 70.1% (Adjusted R Square). In the second phase, the qualitative analysis deepens these findings through in-depth interviews. Thematic analysis reveals that although users appreciate the ease of use, there are still notable complaints regarding system speed during peak hours and the need for additional features such as delay tracking. This study concludes that e-ticketing and service quality are strong predictors of customer satisfaction and recommends improving system performance to optimize the user experience.
The Influence of Knowledge Management and Self Efficacy on Employee Performance with Job Satisfaction As A Variable Intervening At The Office Defense of Medan City Affiza Elzera Chair Lubis; Ritha F. Dalimunthe; Yeni Absah
Outline Journal of Management and Accounting Vol. 4 No. 2 (2025): Desember
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/cc5p0540

Abstract

The purpose of this study was to analyze the decline in employee performance in the form of decreased postal mail performance, analyze how employees can have high self-efficacy, analyze how employees are able to find the best solutions in dealing with problems and know knowledge management and job satisfaction. This type of research is causal with a quantitative approach. The population in this study were all employees of the Medan City National Land Agency, totaling 100 employees. Data collection methods used are using questionnaires, interviews and documentation studies. Methods of data analysis using descriptive statistical analysis and path analysis with the help of Smart PLS. The results of this study found that knowledge management had a positive and significant effect on employee performance. Self-efficacy has a positive and significant effect on employee performance. Knowledge management has a positive and significant effect on job satisfaction. Self-efficacy has a positive and significant effect on job satisfaction. Then indirectly job satisfaction is able to mediate the relationship between knowledge management and employee performance which has a positive and significant effect and job satisfaction is able to mediate the relationship between self-efficacy and employee performance which has a positive and significant effect on the Medan City National Land Agency.
The Influence of Service Quality and Price on Consumer Loyalty at Mie Gacoan Pancing (Case Study of Management Study Program Students at UNIMED) Putra, Irwansyah Putra; Monalisa, Indah; Nasution, Risky Alhaq; Rinaldi, Muammar; Sienny
Outline Journal of Management and Accounting Vol. 4 No. 2 (2025): Desember
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ntgbt028

Abstract

This study aims to analyze the influence of service quality and price on consumer loyalty at Mie Gacoan Pancing. The research method used is quantitative with a multiple linear regression approach. Data were collected through a questionnaire that has been tested for validity and reliability. The results show that service quality has a positive and significant effect on consumer loyalty, while price has no significant effect. Simultaneously, both independent variables have a significant effect on consumer loyalty with a contribution of 50.4%. The implication of this study is that the management of Mie Gacoan Pancing should further improve service quality to increase customer loyalty.
The importance of adopting blockchain technology into financial accounting practices Hassanudin, Abdul Fatah; Saepuloh, Asep; Nurjaman
Outline Journal of Management and Accounting Vol. 4 No. 2 (2025): Desember
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/yakkgq30

Abstract

In the past decade, blockchain technology has developed quickly and gained the attention of many people, especially in the subject of accounting. The purpose of this study is to determine the benefits and challenges related to blockchain technology in the field of accounting. This study uses an extensive overview of the literature as its approach to research. Blockchain technology provides a decentralized, secure, and transparent framework for maintaining data. The idea that blockchain allows for things to be more open and accountable shows how useful it is in accounting. Using blockchain, companies can make their financial statements more accurate and clear, which will make investors and other stakeholders more likely to trust them. However, using blockchain in accounting also comes with a lot of problems, such as following the rules, keeping data safe, and the costs of setting it into place. As a result, businesses need to think carefully before using the blockchain technology in their financial management.

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