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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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The Effect Of Product Quality Of UMKM Bolu Menara On Buying Interest Of Faculty Of Economics Students Br Tarigan, Sri Wulandari; Limbong, Nikasyah; Tampubolon, Novia Christiani; Manalu, Christin Lince Natalia; Marpaung, Debora Tarigas; Nadapdap, Yemima Eleonore; Syaputra, Iqbal; Rinaldi, Muammar
Outline Journal of Management and Accounting Vol. 4 No. 1 (2025): June
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/0m5zqn87

Abstract

This study aims to examine the effect of product quality of Bolu Menara MSMEs on buying interest of students of the Faculty of Economics, State University of Medan. Product quality is seen as a major factor that determines purchasing decisions, especially among students. The study used quantitative methods with data collection through questionnaires distributed to 30 respondents. The results of the analysis show that the product quality of Bolu Menara has a significant and positive influence on students' purchase intention, with a contribution of 77.4%. Aspects of texture, taste, packaging, and price are important indicators in determining buying interest. The conclusion of this study is that improving product quality has the potential to increase the attractiveness of Bolu Menara as the top choice in the student market. These findings provide strategic insights for MSMEs to develop products that suit the preferences of young consumers.
The Influence of Using UKM Digital Payment Systems on the Purchase Interest of 2022 Economic Education Study Program Students, Medan State University Rinaldi, Muammar; Sinaga, Anisa Fitria; Lubis, Atika Atayarisah; Amelia, Regita; Saputra, Firman; Manurung, Eka Valentina
Outline Journal of Management and Accounting Vol. 4 No. 1 (2025): June
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/hwabe796

Abstract

Technological advances in the field of payment systems have also changed the function of cash from the main means of payment to a non-cash payment method that is more efficient, practical and economical. This research aims to analyze the influence of the use of digital payment systems in UKM on the buying interest of Economic Education Study Program students class of 2022. This research uses a quantitative research design, which uses numerical data to assess conclusions. The population of this research are students of the 2022 Stambuk Economic Education study program, Medan State University who are interested in using a digital payment system.. The research used 30 samples. Based on the research results, it shows that the use of digital SME payment systems affects students' buying interest, where the results of the partial regression test (T test) are at a significant level of 0.05 with a T value of 8.461 with a significance of 0.000 < 0.05. Meanwhile, the Ttable value is 2.034. Therefore, Ha is accepted because the tcount value is 8.461 > table 2.034 so it can be concluded that there is a significant influence between the use of digital SME payment systems on the student purchasing interest variable. The correlation coefficient value of 0.827 indicates that the two variables have a close relationship, where an increase in the use of digital payment systems will be followed by an increase in students' buying interest.
The Influence of Social Media on Consumptive Behavior Economic Education Students in Purchasing Products MSMEs Ramadhani, Nabila Rizki; Rinaldi, Muammar; Dianita, Ami; Safitri, Laila; Hasibuan, Muhammad Rifqi Farhan; Azzahra, Nabila; Lubis, Nazia Safira
Outline Journal of Management and Accounting Vol. 4 No. 1 (2025): June
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ezzpqt07

Abstract

This study aims to examine the influence of social media on student consumer behavior in purchasing MSME products. Using a quantitative survey-based method, data were collected through an online questionnaire involving 30 Economic Education students as respondents. The results of the analysis show that social media significantly influences student consumer behavior, contributing 35.2% to the variability of their consumption behavior. Social media, such as Instagram, TikTok, and Facebook, are used by MSME actors to market products through visual content, reviews, and endorsements that attract students' attention. This study recommends increasing digital and financial literacy for students, as well as more educational marketing strategies from MSME actors.
THE INFLUENCE OF BRAND IMAGE ON THE PURCHASE DECISION OF MOMOYO PRODUCTS BY STUDENTS OF THE FACULTY OF ECONOMICS AT UNIMED Dewi Larasati Sinaga; Abed Nego Siregar; Fitry Ulinda Tinambunan; Sarah Lylia Saragi; Veranita Sitio; Yefoni Banjarnahor
Outline Journal of Management and Accounting Vol. 4 No. 1 (2025): June
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/c2t66w03

Abstract

This study aims to analyze the influence of brand image on purchasing decisions of Momoyo products among students of the Faculty of Economics, State University of Medan (UNIMED). Using quantitative methods and descriptive approaches, data were collected through online questionnaires from 32 randomly selected respondents. Validity, reliability, normality tests, and simple linear regression analysis were used to analyze the data. The results showed that brand image has a positive and significant influence on purchasing decisions, with a regression equation of . The regression coefficient of 1.145 indicates that every one unit increase in brand image increases purchasing decisions by 1.145 units. The Cronbach's Alpha value of 0.935 indicates excellent instrument reliability, while the normality test with a significance value of 0.200 ensures that the residuals are normally distributed.
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): December
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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): December
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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.
Assessing Regional Government Financial Performance through Financial Ratio Analysis: A Case Study of Jayawijaya Regency, 2013–2023 Busiara, Abraham; Iek, Mesak; Hutajulu, Halomoan; Muammar Rinaldi
Outline Journal of Management and Accounting Vol. 4 No. 1 (2025): June
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/twc2tf55

Abstract

This study analyzes the financial performance of the Jayawijaya Regency Government from 2013 to 2023 using key financial ratios: autonomy, effectiveness, growth, and efficiency. The research employs a mixed-method approach, combining quantitative analysis of budget realization data with qualitative insights from key informants. The results show that while the effectiveness of locally generated revenue (PAD) was high—averaging 166.38%—the autonomy ratio remained critically low at 6.44%, reflecting substantial dependence on central transfers. Growth in revenue and expenditure was also suboptimal, falling below 30%, while efficiency ratios hovered around 99%, indicating limited fiscal flexibility. Strategic responses identified include digital tax reform, diversification of PAD sources, and creation of local enterprises. Despite promising policy directions, structural limitations such as geographic isolation and administrative capacity remain major obstacles. The study concludes that sustainable fiscal management in special autonomy regions requires not only technical effectiveness but also systemic reforms in institutional governance and local economic empowerment. The findings offer a valuable reference for policymakers seeking to enhance regional financial resilience in Indonesia's decentralized governance framework.
Digital Transformation in Accounting: Opportunities and Challenges in the Industry 4.0 Era Harianto, Dedi
Outline Journal of Management and Accounting Vol. 4 No. 1 (2025): June
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/zysyr332

Abstract

Digital transformation brings significant changes in accounting practices, especially in improving the quality of financial information. This study aims to analyze the impact of digitalization on the quality of financial reporting through a literature review approach. The quality of information in question includes relevance, reliability, and timeliness. The study's results indicate that technologies such as ERP, cloud accounting, big data, and blockchain contribute to process efficiency and enhanced reporting transparency. However, the implementation of technology still faces challenges, such as limited digital literacy, human resource readiness, and a lack of regulation, particularly in the MSME sector. Using the theoretical frameworks of Resource-Based View, Information System Success Model, and Institutional Theory, this article concludes that the success of digital transformation in accounting heavily depends on the synergy between technology, user competencies, and supportive policies. These findings are expected to contribute to the development of more adaptive and sustainable digital accounting strategies.
Organizational Financial Performance in the Context of Sustainability: A Form of Transparency in the Financial Performance of Business Entities Abdul Fatah Hassanudin
Outline Journal of Management and Accounting Vol. 4 No. 1 (2025): June
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/en3ha035

Abstract

Financial performance reporting in the context of sustainability has become increasingly important in recent years. This study aims to analyze the role of financial perfomance evaluation in the context of business sustainability. The results show that financial performance evaluation not only assesses current operational effectiveness but also serves as a predictor of business sustainability in the future. In the context of business sustainability, financial performance evaluation not only measures financial output but also efficient resource management. An Inclusive and comprehensive approach is needed to connect these two aspects. This reaseach is expected to provide guidance for business practitioner and polcymakers in formulating sustainability strategies that are integrated with their financial performance evaluation.
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
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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.

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