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INDONESIA
Outline Journal of Management and Accounting
Published by Outline Publisher
ISSN : -     EISSN : 29623650     DOI : -
Core Subject : Economy, Social,
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
Articles 62 Documents
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
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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
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
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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.
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
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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.
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
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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.
Management strategy at Bromo II minimarket Nadya Nafisha; Rut Afentina Sinambela; Salsabila Fayza; Tina Muhardika Handayani
Outline Journal of Management and Accounting Vol. 3 No. 1 (2024): June
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v2i2.41

Abstract

Penelitian ini dilaksanakan untuk mengetahui bagaimana manajemen strategi pada minimarket frenchise, populasi penelitian ini adalah mini market Alfamidi Bromo II. Responden merupakan karyawan mini market. Metode penelitian ini adalah kualitatif deskriptif dengan menganalisis bagaimana penerapan manajemen usaha. Hasil dari penelitian ini adalah:1. Usaha minimarket Alfamidi menerapkan manajemen sebagai pengelolaan sumber daya manusia atau pekerja. 2.Manajer pada minimarket Alfamidi bersifat demokratis dengan menerima sudut pandang dari karyawan. 3. Struktur tugas dan bagian-bagian pada Minimarket Alfamidi memiliki kelengkapan yang baik. This research was conducted to find out how the management strategy is at the minimarket franchise, the population of this study is the Alfamidi Bromo II minimarket. Respondents are mini market employees. This research method is descriptive qualitative by analyzing how the implementation of business management. The results of this study are: 1. Alfamidi's minimarket business applies management as the management of human resources or workers. 2. Managers at Alfamidi minimarkets are democratic by accepting the point of view of employees. 3. The structure of tasks and sections at Alfamidi Minimarket is well equipped.
Management Control System Analysis in Improving Employee Performance at Indomaret Selamat Kataren Branch Manik, Citra Wulandari; Krisnawati Silaban; Mahlina Putri Manurung; Sienny
Outline Journal of Management and Accounting Vol. 2 No. 2 (2023): December
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v2i2.53

Abstract

Management is a process of cooperation between two or more people to achieve the goals that have been set. Indomaret minimarket fishing branch is a private company engaged in buying and selling. Shares are one of the assets of the Indomaret Minimarket company. or loss. So it is necessary how to manage and organize this Indomaret branch of the fishing mini market. The method used in this study is a qualitative method. The problems raised in this research report are how the management control system is implemented in Indomaret, what are the problems in running management at Indomaret, is the control system management at Indomaret appropriate. The stages of this research are divided into the planning stage, the observation stage and the questionnaire filling stage.
The Influence of Marketing Mix on Buying Decisions at Dunia Dolls Stores Medan Dedy Lazuardi; Ihdina Gustina
Outline Journal of Management and Accounting Vol. 2 No. 1 (2023): June
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v2i1.128

Abstract

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.
Analysis of Service Quality and Customer Satisfaction on Customer Loyalty Ihdina Gustina; Dedy Lazuardi; Zulkarnain Siregar
Outline Journal of Management and Accounting Vol. 2 No. 1 (2023): June
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v2i1.129

Abstract

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.
Analysis of Profit Management in Agricultural Companies in the Plantation Sub Sector Listed on the Indonesia Stock Exchange, Through PPH Rates and Tax Planning Putri Wahyuni; Muammar Rinaldi
Outline Journal of Management and Accounting Vol. 2 No. 1 (2023): June
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v2i1.130

Abstract

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.
The Analysis of The Influence of Digital Marketing and Product Diversity on The Success of E-Commerce Business Lazuardi, Dedy; Rinaldi, Muammar; Shinta, Shinta
Outline Journal of Management and Accounting Vol. 2 No. 2 (2023): December
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v2i2.132

Abstract

This research examines the factors influencing the success of e-commerce, focusing on Digital Marketing and Product Diversity as independent variables. The study takes place at RADATIME, an e-commerce store in Medan that specializes in selling watches. Digital Marketing and Product Diversity were chosen due to their significant impact on Business Success, which is measured through indicators such as Competitiveness, Business Competence, and Business Ethics. A quantitative method was employed, involving the distribution of questionnaires to 96 RADATIME customers randomly selected from a total of 2,371 customers in 2022 (with a 10% margin of error). The analysis reveals that Business Success = 2.250 + 0.506 Digital Marketing + 0.587 Product Diversity + e, indicating a positive and significant influence from both variables. The t-test results for Digital Marketing (t-value = 6.433, significance level = 0.000) and Product Diversity (t-value = 5.003, significance level = 0.000) support this finding. Additionally, the F-test indicates a significant simultaneous effect of both variables (F-value = 126.747, significance level = 0.000). The coefficient of determination (R2 = 0.732 or 73.2%) demonstrates that 73.2% of Business Success can be explained by Digital Marketing and Product Diversity, while the remaining 26.8% is attributed to unexplored variables. Future research should consider incorporating or replacing independent variables with greater influence.