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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 Leverage and Liquidity on Firm Value with Profitability as an Intervening Variable in Retail Trading Companies Listed on the Indonesian Stock Exchange in 2016-2019 Syahrizal Chalil
Outline Journal of Management and Accounting Vol. 1 No. 2 (2022): December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v1i2.35

Abstract

The purpose of this study was to determine the effect of leverage and liquidity on firm value through profitability in retail trading companies. Sampling was taken using purposive sampling method. There are 21 trading companies listed on the Indonesian stock exchange during the period 2016 – 2019. The analytical technique used in this study is the Partial Least Square (PLS) analysis technique using SmartPLS 3.0 software. The results of this study indicate that leverage has a negative and significant effect on firm value and has a negative and significant effect on profitability. Liquidity has a negative and significant effect on firm value and has a significant effect on profitability. Profitability has a significant effect on firm value and profitability is not able to mediate the effect of leverage and liquidity on firm value.
The Effect of Profitability, Leverage and Dividend Payout Ratio on Profit Smoothing in Manufacturing Companies Listed on the IDX for the 2018 – 2020 Period Weny Nurwendari; Rini Herliani; Ulfa Nurhayani
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.v1i2.36

Abstract

Income smoothing is an action that is deliberately carried out by management to regulate the profits presented in the financial statements in accordance with the normal level of profit desired by the company's management. The purpose of this study was to determine the effect of Profitability, Leverage and Dividend Payout Ratio on Income Smoothing in Manufacturing Companies Listed in Indonesia Stock Exchange for year 2018-2020. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2020 as many as 193 companies. Based on the results of this study indicate that profitability partially has a significant negative effect on income smoothing, it can be proven that the significant value is 0.001 <0.05. Leverage partially has no effect on income smoothing, it can be proven that the significant value is 0.113 > 0.05. Dividend payout ratio partially has a significant negative effect on income smoothing, it can be proven that the significant value is 0.009 <0.05. Profitability, leverage and dividend payout ratio simultaneously affect income smoothing. It can be proven that the calculated F value is 5.181 and the f table value is 2.83, where the calculated f value is greater than the f table value, namely 5.181 > 2.83 with a significance value of 0.004 <0.05.
Pengaruh Pengetahuan Wajib Pajak, Sanksi Perpajakan, dan Kesadaran Wajib Pajak terhadap Kemauan Membayar Pajak pada Wajib Pajak Orang Pribadi (Studi Kasus pada Mahasiswa STIE Eka Prasetya Medan) Tri Wulandari; Muammar Rinaldi; Yuwanti Anlikie
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.v1i2.38

Abstract

This research aims to know the effect of Taxpayer Knowledge, Tax Sanctions, and Taxpayer Awareness on Willingness to Pay Taxes partially and simultaneously on Individual Taxpayers (Case Study on STIE Eka Prasetya Medan Student). The population used in this research were students of class 17, class 18, and class 19 STIE Eka Prasetya Medan, totaling 845 people. Samples were taken as many as 90 respondents using the Slovin formula. The results of partial hypothesis testing show that Taxpayer Knowledge has a significant effect on Willingness to Pay Taxes. The results of partial hypothesis testing show that Tax Sanctions have no effect and are not significant on Willingness to Pay Taxes. The results of partial hypothesis testing show that Taxpayer Awareness has a significant effect on Willingness to Pay Taxes. The results of simultaneous hypothesis testing show that Taxpayer Knowledge, Tax Sanctions, and Taxpayer Awareness have a significant effect on Willingness to Pay Taxes. The results of the coefficient of determination shows that 49,1% Willingness to Pay Taxes can be explained by Taxpayer Knowledge, Tax Sanctions, and Taxpayer Awareness, while the remaining 50,9% is explained by other variables such as Taxpayer Environment, Quality Services, and Perceptions of the Effectiveness of the Taxation System.
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 Analysis Of The Implementation Of Management And Organization Systems At Warkop Alam Jaya Hasyim; Sirait, Melani Manginar; Hutabalian, Relli Anisma; Br Sinaga, Era Widia; Edison Sagala
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.v3i1.60

Abstract

Tujuan penelitian ini adalah melakukan telaah mengenai penerapan manajemen perencanaan,pengorganisasian,pengarahan,dan pengendalian dalam pengelolaan SDM di Warkop Alam Jaya.Tersedianya sumberdaya manusia bagi suatu perusahaan,dilakukan dengan cara mengidentifikasi sistem manajemen yang diterapkan dalam usaha tersebut,serta mengembangkan sumber daya manusia dalam usaha itu menjadi berkualitas sesuai sistem manajemen yang dibutuhkan usaha tersebut.Organisasi perlu memastikan bahwa sumberdaya yang ada didalamnya memiliki pengetahuan,kemampuan,dan keterampilan dan sikap yang unggul sehinga dapat menunjang pencapaian tujuan organisasi.Melalui pengelolaan sumberdaya manusia,diharapkan kinerja karyawan akan meningkat,dan melalui evaluasi serta penilaian kinerja yang dilakukan dapat membantu meminitor kemampuan dan kinerja karyawan.
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.
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.

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