cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Sri Rezeki Pane
Contact Email
outlinepublisher@gmail.com
Phone
+6281263906834
Journal Mail Official
outlinepublisher@gmail.com
Editorial Address
Jalan Sukma, Bandar Klippa, Kec. Percut Sei Tuan, Kabupaten Deli Serdang, Aceh
Location
Kab. deli serdang,
Sumatera utara
INDONESIA
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
 1 
Search results for , issue "Vol. 5 No. 1 (2026): January-June" : 7 Documents clear
The Influence of E-Wallets on Student Lifestyle Zahra, Dian Eka; Simatupang, Aliska Putri; Hsb, Fildzah Zaira . Br .; Anggraini, Nazrah; Nasution, Shasyabilla Umaya
Outline Journal of Management and Accounting Vol. 5 No. 1 (2026): January-June
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/sn7ndd21

Abstract

This study aims to analyze the influence of e-wallet usage on the lifestyle of students in Class B of the Economics Department at Universitas Negeri Medan. The research is grounded in the rapid development of digital technology, which has driven the transformation of financial transactions toward cashless systems. The method used is qualitative descriptive, with data collected through questionnaires. The results show that e-wallets facilitate daily transactions, improve efficiency, and support a practical and digital lifestyle. However, this convenience also contributes to an increase in consumptive behavior, such as impulsive shopping and a tendency toward overspending. Although most students perceive e-wallets as a symbol of modernity, concerns remain regarding data security and technical issues. These findings suggest that e-wallet usage should be balanced with strong financial literacy to maximize its benefits while minimizing negative impacts on students' consumption patterns and financial management.
Exploring Generation Z's Opinions on Internet Network Quality Nst, Fakhrunnisa Humairo; Siregar, Yulianti; Setyanti, Rizky Avrilia; Nurbaiti
Outline Journal of Management and Accounting Vol. 5 No. 1 (2026): January-June
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/gp9ajd98

Abstract

This study aims to explore Generation Z's perceptions of internet network quality on campus. The research background is based on this generation's high dependence on digital technology for academic, social, and entertainment activities. The method used was descriptive qualitative research with purposive sampling, involving students from the Faculty of Islamic Economics and Business (FEBI) at UIN North Sumatra as respondents. Data were collected through interviews using Google Forms and analyzed using a thematic analysis approach. The results showed that most students use the internet for more than seven hours per day and assess the network quality on campus as still suboptimal, particularly in terms of signal stability and coverage. Most respondents also stated that network quality directly impacts productivity and learning motivation. This study concludes that improving internet network infrastructure on campus is a strategic necessity to support the effectiveness of digital learning and the academic activities of Generation Z in the modern era.
The Influence of Tiktok Shop on Skincare Purchasing Decisions Among Female Students Yani, Annisa dina maisarah; Nandita Olivia Natasya; Ananda Fazhira
Outline Journal of Management and Accounting Vol. 5 No. 1 (2026): January-June
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/bzq72r32

Abstract

This study aims to analyze the influence of TikTok Shop on skincare purchasing decisions among female students. Rapid digital development has changed people's shopping patterns, marked by the emergence of social commerce trends such as TikTok Shop. Female students are a highly active consumer group following skincare trends, and TikTok Shop makes it easy for them to purchase products spontaneously simply by watching short videos or live streaming. he research method used was descriptive qualitative, with a questionnaire distributed to 30 female students in the Economics Education Study Program, class A, who actively use and have shopped at TikTok Shop (purposive sampling). This questionnaire was designed to explore the dominant factors influencing impulse buying decisions. The results showed that TikTok Shop significantly influenced female students' skincare purchasing decisions, with 75.7% of respondents agreeing/strongly agreeing. The primary driving factors were social proof and trust. The power of product reviews was the highest (87.9% agreed/strongly agreed), followed by influencer influence (81.9%) and friend recommendations (81.8%). These findings indicate that trust, built through credible figures and reviews, is key in triggering quick and spontaneous purchases.
Digital Literacy Economy: Cost-Benefit Analysis of Up-skilling HR Investment in Facing Technology Operational Cost Efficiency Parhusip, Arisma; Amril
Outline Journal of Management and Accounting Vol. 5 No. 1 (2026): January-June
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/gn0vpk63

Abstract

  This research investigated the economic impact of digital literacy up-skilling on operational technology cost efficiency within the service sector. The study addressed the digital paradox where high technology investments failed to yield expected productivity due to insufficient employee competency. A mixed-methods approach was utilized, incorporating Cost-Benefit Analysis and longitudinal data from fifteen companies in Medan between 2024 and 2025. Data were gathered through internal accounting reports and productivity surveys to measure the transition before and after training interventions. The analysis revealed that average digital literacy scores improved significantly from 58.4 to 82.1. Consequently, these improvements led to an 18.2% reduction in monthly maintenance costs by minimizing human errors and reducing dependency on external consultants. The calculated Human Capital Return on Investment reached 3.24, indicating that every unit of investment in digital training generated triple the value in operational savings. Statistical tests confirmed a significant negative correlation between up-skilling investment and operational waste. The study concluded that human resource development functioned as a strategic financial investment rather than a mere operational expense. These findings provided a framework for managers to integrate human resource management with accounting metrics to enhance corporate profitability in the digital era.
Marketing Strategy to Increase Sales of Traditional Herbal Medicine at PT Mulia Utama Mandiri Lashari, Jasmine Llarasati; Yanti, Tri Auri; Nasution, Atika Aini
Outline Journal of Management and Accounting Vol. 5 No. 1 (2026): January-June
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/vp7n7n82

Abstract

This research is in the form of descriptive research, where this research aims to find out what strategies are appropriate to be used by a company. Using a SWOT analysis, this research was conducted by a company engaged in the Marketing Services business for the NAD and Sumatra regions. Mulia Utama Mandiri. The data obtained from the results of primary data, secondary data. Some of the testing methods that are the steps of the SWOT analysis test include using the IFAS Matrix, EFAS Matrix, and SWOT Diagram. Based on the results of the assessment, the IFAS Matrix is 2.76 which means t Thus, all the results of the analysis can be concluded that. Strength is an internal situation or condition for PT Mulia Utama Mandiri at this time. The strength of PT. Mulia Utama Mandiri is by maintaining the quality of its products and also maintaining durability, a good product image and providing excellent service to consumers. The results of the SWOT analysis depicted using a SWOT diagram show that the company's condition is in a growth position and the strategies that can be carried out are market development strategies and product development strategies. Thus, the marketing strategy that can be implemented by PT. Mulia Utama Mandiri is an Aggressive Strategy, which means that the company must be able to develop existing strengths and improve and maintain existing opportunities.he strength (S) of PT. The Noble Utama is greater than the weakness (W). 
Professional Ethics Of Accountants In Sme Accounting: Practices and Implications Hassanudin, Abdul Fatah; Nurjaman; Srimulyani, Iin
Outline Journal of Management and Accounting Vol. 5 No. 1 (2026): January-June
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/jb428r30

Abstract

This study aims to analyze the role of accountants’ professional ethics in the accounting practices of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, particularly in addressing implementation challenges and their implications for financial reporting quality and stakeholder trust. This research employs a qualitative approach using a case study method conducted on MSMEs in Bandung. Data were collected through in-depth interviews, direct observations, and document analysis to obtain a comprehensive understanding of accounting practices. The findings indicate that the application of professional ethical principles, including integrity, objectivity, and confidentiality, contributes significantly to improving transparency and reliability in financial reporting. However, limitations in knowledge, human resources, and accounting systems remain key challenges in their implementation. Therefore, this study recommends the provision of ethics training and the development of simple and applicable accounting systems to enhance the sustainability and accountability of MSMEs.
The Effect of Unemployment Rate and Human Development Index (HDI) on Economic Growth in North Sumatra Province 2009-2024 Dhea, Titian; Suharianto, Joko
Outline Journal of Management and Accounting Vol. 5 No. 1 (2026): January-June
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/p9jfj471

Abstract

This study aims to analyze the effect of the unemployment rate and the Human Development Index (HDI) on economic growth in North Sumatra Province during the period 2009–2024. This research employs a quantitative approach using time series data and multiple linear regression analysis. Economic growth is used as the dependent variable, while the unemployment rate and HDI serve as independent variables. The data were obtained from the Central Bureau of Statistics (BPS) and analyzed using EViews 11. The results indicate that the unemployment rate has a negative and significant effect on economic growth, while HDI has a positive and significant effect. Simultaneously, both variables also have a significant effect on economic growth. The model is able to explain a substantial proportion of the variation in economic growth, while the remaining variation is influenced by other factors outside the model. These findings highlight the importance of integrated policies in job creation and human development to promote sustainable economic growth.

Page 1 of 1 | Total Record : 7

 1 

Filter by Year

2026 2026


Reset
Filter By Issues
All Issue Vol. 5 No. 1 (2026): January-June Vol. 4 No. 2 (2025): Desember Vol. 4 No. 1 (2025): June Vol. 3 No. 2 (2024): Edisi December Vol. 3 No. 2 (2024): December Vol. 3 No. 1 (2024): June Vol. 2 No. 2 (2023): December Vol. 2 No. 1 (2023): June Vol. 1 No. 2 (2022): December Vol. 1 No. 1 (2022): June