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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 100 Documents
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Application of Brand Ambassador and Product Reviews to Improve Purchasing Decisions for Scarlett Whitening Products Situmorang, Irvan Rolyesh
Outline Journal of Management and Accounting Vol. 3 No. 2 (2024): Edisi December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v3i2.219

Abstract

The purpose of this research is to determine the influence of brand ambassadors and product reviews on purchase decisions for Scarlett Whitening Products, both partially and simultaneously. This research uses a quantitative methodology with a Likert scale for measurement. The population in this study cannot be known, so the sample collection uses the "Hair" formula, which means the number of indicators is multiplied by the maximum criterion, namely 10. The regression used is multiple linear regression. The results of the first hypothesis show that brand ambassadors have no influence on purchasing decisions for Scalett Whitening products. The results of the second hypothesis show that product reviews have a positive and significant effect on purchasing decisions for Scallett Whitening Products. The results of the third hypothesis show that brand ambassadors and product reviews have a positive and significant effect on purchasing decisions for Scalett Whitening Products at Plaza Medan Fair. The results of the coefficient of determination show that brand ambassadors and product reviews contributed 93.8%, while the remaining 6.2% was influenced by other variables not examined in this research
The Impact of Tax Audits on the Quality of Financial Reporting of Corporate Taxpayers in Indonesia Irma Herliza Rizki; Mela Novita Rizki
Outline Journal of Management and Accounting Vol. 3 No. 2 (2024): Edisi December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v3i2.307

Abstract

This study aims to analyze the effect of tax audits on the quality of financial reporting of corporate taxpayers in Indonesia. Tax audits are a strategic instrument used by tax authorities to improve taxpayer compliance, especially in terms of preparing financial reports. In the digital era, tax audits have been supported by information technology that facilitates data monitoring and validation. This study uses a quantitative approach with a survey method on corporate taxpayers in various industrial sectors. Data were analyzed using a linear regression model to measure the relationship between the intensity of tax audits and the quality of financial reporting. The results of the study indicate that tax audits have a significant positive effect on the quality of financial reporting. Corporate taxpayers who frequently undergo audits tend to present more accurate financial reports and in accordance with accounting standards, due to the pressure to avoid potential sanctions. In addition, the use of digital technology in tax audits strengthens this relationship by increasing the transparency and efficiency of the audit process. However, this study also identifies challenges, such as the limited number of tax auditors and the complexity of financial reports, which can hinder the effectiveness of audits.
The Role of Tax Consultants in Improving Corporate Taxpayer Compliance in the Digital Era Mela Novita Rizki; Irma Herliza Rizki
Outline Journal of Management and Accounting Vol. 3 No. 2 (2024): Edisi December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v3i2.308

Abstract

The digital era has brought about major changes in the tax administration system, creating challenges as well as opportunities for corporate taxpayers (WP Badan) to improve their compliance. This study aims to analyze the role of tax consultants in supporting the improvement of taxpayer compliance in the midst of digital transformation. The method used in this study involves a qualitative approach with descriptive analysis based on related literature and empirical studies. The results of the study indicate that tax consultants have significant contributions in several main aspects. First, tax consultants act as educational agents who help corporate taxpayers understand tax obligations and the latest regulations, including the use of digital technology such as e-Filing, e-Billing, and e-Invoices. Second, tax consultants provide technical assistance to minimize administrative errors and support the efficiency of tax reporting and payment. Third, tax planning prepared by tax consultants helps corporate taxpayers optimize tax obligations while taking advantage of available tax incentives. Digital transformation in the tax system strengthens the role of tax consultants by providing tools and technologies that simplify the process of tax reporting and management. However, this study also found several challenges faced by tax consultants, including limited resources and adaptation to rapid changes in technology and regulations.
The Effect of Consumer Satisfaction and Service Quality on Consumer Loyalty at CV. Maju Jaya Selen Anggereyani; Dedy Lazuardi; Muammar Rinaldi; Ihdina Gustina; Adek apriyandi
Outline Journal of Management and Accounting Vol. 3 No. 2 (2024): December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v3i2.154

Abstract

This study aims to determine Customer Satisfaction and Service Quality on Consumer Loyalty at CV. Maju Jaya. The research population that will be used in this research is all customers who made purchases at the company during the 2021 period, totaling 173 customers. By using the Slovin formula with an error rate of 5%, a total sample of 121 respondents was obtained. The results of partial hypothesis testing show consumer satisfaction has a significant effect on consumer loyalty. The results of partial hypothesis testing show service quality has a significant effect on consumer loyalty. The results of simultaneous hypothesis testing show that Consumer Satisfaction, Service Quality has a effect on consumer loyalty. The result of the coefficient of determination shows that 56% which means that the Consumer Loyalty variable can be explained by the Consumer Satisfaction and Service Quality variables. The conclusions from the results of this study indicate that partially Customer Satisfaction has a significant effect on Consumer Loyalty. Service Quality has a significant effect on Consumer Loyalty. Simultaneously, Customer Satisfaction and Service Quality have a significant effect on Consumer Loyalty.
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.
The Influence of Product Quality and Service Quality on Customer Loyalty at PT. Industri Karet Deli Nakata, Eko; Clara; Andi; Wilson, Vanness; kosasih, Denny; Leo Kendrew
Outline Journal of Management and Accounting Vol. 3 No. 2 (2024): December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v3i1.144

Abstract

In the current era, along with the development of the times, transportation has become a tool that functions to transport goods and make it easier for people. In addition, transportation has a very important role in growing the pace of the economy in a country, therefore transportation is the most important element in the development of a country. In transportation there is an important part called a tire, one of the companies that produce tires is PT. Industri Karet Deli in this study analyzes the effect of product quality and service quality on customer loyalty, where PT. Industri Karet Deli is a company engaged in the purchase of raw rubber and processing this rubber into inner and outer tires for vehicles
The Influence of Price, Location and Service Quality on Purchase Interest of Acen Wonton Noodles zalogo, zaruwarnas; Pesta Gultom
Outline Journal of Management and Accounting Vol. 3 No. 2 (2024): December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v3i2.152

Abstract

This study aims to determine the effect of Price, Location and Quality of Service on Buying Interest in Acen Dumpling Noodles. The sample in this study was as many as 105 responses. The analysis data used multiple linear regression analysis method which resulted in Purchase Interest Equation = 1.429 + 0.084 + 0.235 + 0.406 + e. Price has a positive but not significant effect on Buying Interest in Acen Dumpling Noodles The calculated value (1.151) < ttable (1.983) and the variable significance value of Price is 0.253 > 0.05. Location has a positive and significant effect on Buying Interest in Acen Dumpling Noodles The calculated value (3.305) > ttable (1.983) and the significance value of the location variable is 0.001 < 0.05. La qualité du service a un effet positif et significatif sur l’intérêt d’achat pour les nouilles à boulettes d’acné La valeur calculée (7,175) > tableau (1,983) et la valeur de signification de la variable Qualité de service de 0,000 < 0,05. Les résultats des tests d’hypothèses simultanés sont connus que les résultats du test F montrent que les variables Prix, Emplacement et Qualité du service affectent simultanément l’intérêt d’achat des nouilles de boulettes d’acné, avec une valeur Fcalculate de > Ftable de 21,767 > 2,69, une valeur de signification de 0,000 < 0,05. Le nombre de carrés R est de 0,375 ou 37,5% L’intérêt d’achat pour les nouilles Dumpling est influencé par les variables Prix, Emplacement et Qualité du service, tandis que les 62,5% restants sont influencés par d’autres variables
Pengaruh Profitabilitas dan Likuiditas terhadap Nilai Perusahaan yang Listing di Bursa Efek Indonesia Tiara; Trisha Luvvent; Harini Vita Puteri; Jenny Novita Sari
Outline Journal of Management and Accounting Vol. 3 No. 2 (2024): December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v3i2.155

Abstract

Telecommunication has become a vital aspect in society's day to day activities today. The development of Indonesia's telecommunication system lies in the hands of related companies, particularly those listed in the Indonesian stock exchange market. One method to determine the quality of a business is through identifying the value of a company. The value of a business may be influenced by factors such as profitability and liquidity. This research aims to analyze the impact of profitability and liquidity on the value of companies in the telecommunication sub-sector listed in the Indonesian Stock Exchange Market. This research was done using quantitative methods. The data is collected in the form of each company's annual financial reports from 2017 to 2021, taken from the company's official websites. The data is analyzed through formulas to calculate company value, profitability and liquidity. The results show that both profitability and liquidity has significant influence on company value.
ANALYSIS OF FACTORS AFFECTING TAX AVOIDANCE WITH LEVERAGE AS A MEDIATION VARIABLE IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2019-2021 PERIOD Felicia, Jesslyn; Octavia, Jennifer; Engelyne, Elvira; Veronika
Outline Journal of Management and Accounting Vol. 3 No. 2 (2024): December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v3i2.158

Abstract

This study aims to analyze the factors that influence tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The factors that are the focus of this study include company size, leverage, profitability, sales growth, institutional ownership, and capital entities. Leverage is identified as a mediating variable in the relationship between these factors and tax avoidance. The population in this study were 398 companies. The sampling method used was purposive sampling and obtained 35 companies that became the object of research. The research data was obtained from the financial reports of manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period.
Application of Brand Ambassador and Product Reviews to Improve Purchasing Decisions for Scarlett Whitening Products Situmorang, Irvan Rolyesh
Outline Journal of Management and Accounting Vol. 3 No. 2 (2024): December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v3i2.219

Abstract

The purpose of this research is to determine the influence of brand ambassadors and product reviews on purchase decisions for Scarlett Whitening Products, both partially and simultaneously. This research uses a quantitative methodology with a Likert scale for measurement. The population in this study cannot be known, so the sample collection uses the "Hair" formula, which means the number of indicators is multiplied by the maximum criterion, namely 10. The regression used is multiple linear regression. The results of the first hypothesis show that brand ambassadors have no influence on purchasing decisions for Scalett Whitening products. The results of the second hypothesis show that product reviews have a positive and significant effect on purchasing decisions for Scallett Whitening Products. The results of the third hypothesis show that brand ambassadors and product reviews have a positive and significant effect on purchasing decisions for Scalett Whitening Products at Plaza Medan Fair. The results of the coefficient of determination show that brand ambassadors and product reviews contributed 93.8%, while the remaining 6.2% was influenced by other variables not examined in this research

Page 5 of 10 | Total Record : 100

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