Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Outline Journal of Management and Accounting

OJMA
Website

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 30 Documents

1 2 3

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
Publisher : Outline Publisher

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
Publisher : Outline Publisher

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
Publisher : Outline Publisher

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
Publisher : Outline Publisher

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
Publisher : Outline Publisher

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
Publisher : Outline Publisher

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
Publisher : Outline Publisher

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.

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

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
Publisher : Outline Publisher

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
Publisher : Outline Publisher

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.

Page 1 of 3 | Total Record : 30

1 2 3

Filter by Year

2022 2023

Filter By Issues

All Issue Vol. 2 No. 2 (2023): December Vol. 2 No. 1 (2023): June Vol. 1 No. 2 (2022): December Vol. 1 No. 1 (2022): June

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Sri Rezeki Pane

Contact Email
outlinepublisher@gmail.com

Phone
+6281263906834

Journal Mail Official
outlinepublisher@gmail.com

Editorial Address
Jalan Sukma, Bandar Klippa, Kec. Percut Sei Tuan, Kabupaten Deli Serdang, Aceh

Location
Kab. deli serdang,

Sumatera utara

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Sri Rezeki Pane

Contact Email outlinepublisher@gmail.com

Phone +6281263906834

Journal Mail Official outlinepublisher@gmail.com

Editorial Address Jalan Sukma, Bandar Klippa, Kec. Percut Sei Tuan, Kabupaten Deli Serdang, Aceh

Location Kab. deli serdang, Sumatera utara INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Sri Rezeki Pane

Contact Email
outlinepublisher@gmail.com

Phone
+6281263906834

Journal Mail Official
outlinepublisher@gmail.com

Editorial Address
Jalan Sukma, Bandar Klippa, Kec. Percut Sei Tuan, Kabupaten Deli Serdang, Aceh

Location
Kab. deli serdang,

Sumatera utara

INDONESIA