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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 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
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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
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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 Tax Rates and Tax Sanctions on Taxpayers Tax Receipts at the Medan Timur Pratama Service Office Alvin Jessen
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.v1i1.1

Abstract

This study aims to determine the effect of tax rates and tax sanctions on taxpayers tax receipts at the Pratama Medan Timur Tax Service Office. The type of data used in this research is quantitative data, which is obtained in the form of numbers and numbers. Source of data in the form of primary data. The population in this study is the Tax Office Pratama Medan Timur as many as 46.902 people. From the population, selected by incidental sampling technique and obtained as many as 100 respondents. The results of the research analysis show that the tax rate has a significant effect on taxpayers tax receipts at the Pratama Medan Timur Tax Service Office. The results of the research analysis show that tax sanctions have a significant effect on taxpayers tax receipts at the Pratama Medan Timur Tax Service Office. The results of the research analysis show that tax rates and tax sanctions have a significant effect on taxpayers tax receipts at the Pratama Medan Timur Tax Service Office. Coefficient of determination (R Square) of 0.453 or 45.3% which means that the variable of Tax Revenue can be explained by the variable Effect of Tax Rates and Tax Sanctions of 45.3% and the remaining 54.7% is explained by other variables.
Marketing Strategy Analysis of Faster Brand Car Battery Sales in Medan Vincent Yen
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.v1i1.2

Abstract

This study aims to determine the effect of Segmentation on Sales at PT. Mega Anugrah Mandiri, to determine the effect of Target on Sales at PT. Mega Anugrah Mandiri, to determine the effect of Segmentation and Target on Sales at PT. Mega Anugrah Mandiri. The research methodology used is descriptive quantitative method. The type of data used in this study is quantitative data, namely data obtained in the form of numbers or numbers. Sources of data in the form of primary data and secondary data. Primary data obtained from the results of distributing questionnaires to respondents, secondary data obtained from data and literature relating to the problems discussed. 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 1,039 consumers. By using the Slovin formula with an error rate of 10%, the number of samples obtained is 50 respondents The results of this study are supported by the value of R square (R2) = 0.138, meaning that the Sales variable can be explained by the Segmentation and Target variables of 13.8% while the remaining 86.2% is influenced by other factors originating from outside this research model. such as product quality, consumer behavior, business communication, service, satisfaction, and other variables.
The Influence of Brand Awareness and Brand Ambassadors on Vivo Cellphone Purchase Decisions for Eka Prasetya Medan Students Dennis
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.v1i1.3

Abstract

This study aims to determine the effect of Brand Awareness and Brand Ambassador on Purchase Decisions for VIVO Smartphone at STIE Eka Prasetya Medan Student.The research methodology used is descriptive quantitative method. The population in this study amounted to 1.122 respondents and as the sample are 92 respondent. The results of the analysis show that the brand awareness has a positive and significant effect on the Purchase Decisions for VIVO Smartphone at STIE Eka Prasetya Medan Student on the partial test results. The results showed that Brand Ambassador is not effect and no significant on Purchase Decisions for VIVO Smartphone at STIE Eka Prasetya Medan Student based on the results of partial tests. The results showed that Brand Awareness and Brand Ambassador has a positive and significant effect on Purchase Decisions for VIVO Smartphone at STIE Eka Prasetya Medan Student based on simultaneous test results. The results of this study are supported by the value of R Square which means Brand Awareness and Brand Ambassador can explain purchasing decisions and the remaining influenced by other variables outside of this study such as Price, and Perception.
The Effect of Ownership The Effect of Tax Audit, Tax Amnesty and Non-Taxable Income on Income Tax Receipts at the Medan City Pratama Tax Service Office Fiona HO
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.v1i1.4

Abstract

This study aims to determine the effect of Tax Examination, Tax Amnesty and Non-Taxable Income on Income Tax Receipts at Medan City Tax Service Office. The population in this study is the taxpayer registered at the Medan City Tax Service Office. Samples taken from 20 taxpayer using accidental sampling method. The results showed that Tax Examination affected Income Tax Receipts. The results showed that Tax Amnesty affected Income Tax Receipts. The results showed that Non-Taxable Income affected Income Tax Receipts. F test results show that Tax Examination, Tax Amnesty and Non-Taxable Income affected Income Tax Receipts. The results of the coefficient of determination test show that the Income Tax Receipts variables can be explained by Tax Examination, Tax Amnesty and Non-Taxable Income while the remaining Income Tax Receipts variables can be explained by other variable not examined in this study such as Effectiveness of Tax Administration, Taxpayer Awareness, and Taxpayer Compliance.
The Influence of Self-Leadership and Self-Motivation on Interest in Entrepreneurship in Management Study Program Students, STIE Eka Prasetya Medan Citra Dewi
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.v1i1.5

Abstract

This study aims to determine the effect of Self Leadership on Entrepreneurial Interest at STIE Eka Prasetya, determine the effect of Self Motivation on Entrepreneurial Interest at STIE Eka Prasetya, determine the effect of Self Leadership and Self Motivation on Entrepreneurial Interest at STIE Eka Prasetya. The population is all students of the management study program STIE Eka Prasetya period 2015 to 2019. Using the Slovin formula an error rate of 10%, a total sample of 91 respondents was obtained. The results showed that the Self Leadership and Self Motivation partially have a positive and significant effect on Student Entrepreneurial Interest in management study program at STIE Eka Prasetya. The results showed that Self Leadership and Self Motivation have a positive and significant effect on Entrepreneurial Interest in STIE Eka Prasetya. The results of this study are supported by the value of R square (R2) which means that Self Leadership and Self Motivation have an effect on the Entrepreneurial Interest. While the remaining is influenced by other factors originating from outside the research model such as the availability of capital, talent, creativity, innovation, networking and communication.
Pengaruh Harga Dan Segmentasi Pasar Terhadap Penjualan Hasil Laut Pada PT. Yasuriang Samudera Rezeki Agus Vianus; Agus Rahmadsyah; Lokot Muda Harahap
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.v1i2.27

Abstract

This study aims to determine the effect of partially or simultaneously price and market segmentation on the sale of seafood at PT. Yasuriang Samudera Rezeki. The population in this study are customers of PT. Yasuriang Samudera Rezeki for 52 customers. The sampling technique in this study used saturated samples, which amounted to 52 customers. The research method used is the technique of collecting data through questionnaires. The analytical method used to solve problems and prove hypotheses is descriptive analysis, regression analysis. T test results indicate that the price of a positive and significant effect on the sale of marine products at PT. Yasuriang Samudera Rezeki and Market Segmentation has a positive and significant effect on the sale of seafood at PT. Yasuriang Samudera Rezeki. F test results indicate that the price and market segmentation has a positive and significant effect on the sale of seafood at PT. Yasuriang Samudera Rezeki. The coefficient of determination test results (R2) shows that 68% of the Sales variable is influenced by the Price and Market Segmentation variable, while the remaining 32% is influenced by other variables outside of this study such as service quality, distribution channels, and personal selling.
The Effect Of Financial Education In The Family And Self-Control On Saves In Business Education Students' Interest In Business Education 2017 State University Of Medan Randeska Manulang; Fretty Nainson Sihite
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.v1i2.28

Abstract

The purpose of this study was to determine whether or not there was an influence of financial education in the family and self-control on the interest in saving students of Stambuk Business Education 2017 State University of Medan. This research was conducted at Medan State University, Faculty of Economics, Stambuk Business Education Study Program 2017, which is located at Jalan William Iskandar Pasar V, Medan Estate. This research was conducted in the even semester of the 2020/2021 academic year. The population in this study were all students of the 2017 Stambuk Business Education Study Program, Faculty of Economics, State University of Medan, which consisted of 3 classes of 89 students. The sampling technique used in this study is the total sampling technique. Data collection techniques used are documentation and questionnaires. For the analysis of the research data using multiple linear regression with the results Y=26,128+ 0,274 (X1) + 0, 362 (X2) +e. In the partial hypothesis test (t test) the financial education variable in the family (X1) obtained a value of tcount > ttable (2.030 >1.98793) with a significant level (0.045 <0.05) and in the partial hypothesis test (t test) the self-control variable (X2 ) obtained a value of tcount> ttable of (2,626 > 1,98793), with a significant value (0.010 <0.05). The calculated F value is 11.723 with a significance value of 0.000. While the value of Ftable is 3.10. It can be concluded that Fcount>Ftable (11.723>3.10) and the significance value <0.05 (0.000<0.05). The coefficient of determination (R2) is0.214 or in other words the value of the coefficient of determination is 21.4%. From these data, it can be concluded that in this study, changes in student interest in saving were influenced by the variables of Financial Education in the Family, self-control by 21.4% and the rest of (100%-21.4% = 78.6% contributed by factors- factors outside the study.So this shows that the financial education variable in the family if tested partially (alone) the results are a significant effect on the variable of interest in saving, while the self-control variable shows that if tested partially (alone) the result is a significant effect on the variable of interest saving.

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