Outline Journal of Management and Accounting
type: channel
description: Outline Journal of Management and Accounting (E-ISSN: 2962-3650) published by Outline Publishers. The journal is published twice a year in June and December. Editorials accept general writing covering service management, marketing, business and accounting areas where no other medium has ever been published and reviews of new marketing and management services books. The preferred writing is the result of field research or literature study. The evaluation process of submitted papers is entirely dependent on the "Blind Review" appointed by the editor-in-chief according to the reviewer's expertise. Read more
publisher: Outline Publisher
language: en
publication name: Outline Journal of Management and Accounting
issn: 2962-3650
items: The Influence of Knowledge Management and Self Efficacy on Employee Performance with Job Satisfaction As A Variable Intervening At The Office Defense of Medan City
items: Application of the Hungarian Assignment Method to Minimize Normal Cases in Cinderella Tempe Chips MSMEs
items: Organizational Financial Performance in the Context of Sustainability: A Form of Transparency in the Financial Performance of Business Entities
items: Digital Transformation in Accounting: Opportunities and Challenges in the Industry 4.0 Era
items: Assessing Regional Government Financial Performance through Financial Ratio Analysis: A Case Study of Jayawijaya Regency, 2013–2023
items: The Impact of E-ticketing Implementation and Service Quality on Kai-Access Application User Satisfaction
items: The Effect Of Pricing Strategy and Business Capital on UMKM Income In Sidorejo Hilir Medan
items: Pengaruh Biaya Produksi dan Biaya Operasional Terhadap Laba Bersih Pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar Pada BEI Tahun 2019 - 2023
items: The Role of Tax Consultants in Improving Corporate Taxpayer Compliance in the Digital Era
items: The Impact of Tax Audits on the Quality of Financial Reporting of Corporate Taxpayers in Indonesia
items: THE INFLUENCE OF BRAND IMAGE ON THE PURCHASE DECISION OF MOMOYO PRODUCTS BY STUDENTS OF THE FACULTY OF ECONOMICS AT UNIMED
items: The Influence of Social Media on Consumptive Behavior Economic Education Students in Purchasing Products MSMEs
items: The Influence of Using UKM Digital Payment Systems on the Purchase Interest of 2022 Economic Education Study Program Students, Medan State University
items: The Effect Of Product Quality Of UMKM Bolu Menara On Buying Interest Of Faculty Of Economics Students
items: Application of Brand Ambassador and Product Reviews to Improve Purchasing Decisions for Scarlett Whitening Products
items: The Effect of Consumer Satisfaction and Service Quality on Consumer Loyalty at CV. Maju Jaya
items: Pengaruh Profitabilitas dan Likuiditas terhadap Nilai Perusahaan yang Listing di Bursa Efek Indonesia
items: The Influence of Tax Sanctions and Service Quality on Compliance with Paying Motor Vehicle Taxes among STIE EKA Prasetya Management Department Students Semester VIII
items: The Effect of Tax Knowledge and Tax Socialization on Motivation to Pay Taxes in STIE Eka Prasetya Students
items: The Influence Of Product Quality And Service Quality On Customer Satisfaction At Toko Bangunan Sukses Abadi
items: THE The Effect Of Promotion And Price On Purchase Decisions In Ayam Kremes Pramban Wahidin Medan
items: 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
items: The Influence of Facilities, Company Image and Customer Perceptions on Purchasing Decisions in Using PT Expedition Services. Eight Primary Oceans
items: The Influence of Promotions and Consumer Satisfaction on Purchasing Decisions at PT Papparich Sun Plaza Medan
items: Management Control System Analysis in Improving Employee Performance at Indomaret Selamat Kataren Branch
items: Management strategy at Bromo II minimarket
items: Analysis of Customer Decision Determinants in Choosing Islamic Banking Products
items: Analisis Profesionalisme, Independensi dan Pengalaman, Terhadap Pencegahan Kecurangan Perusahaan
items: The Effect of Audit Opinion, Financial Distress, Company Growth on Audit Switching in Manufacturing Companies Listed on the Indonesia Stock Exchange
items: Analysis of Service Quality and Sales Promotion on Consumer Decisions in Using the Grab Bike Application

The Influence of Knowledge Management and Self Efficacy on Employee Performance with Job Satisfaction As A Variable Intervening At The Office Defense of Medan City
type: item
description: The purpose of this study was to analyze the decline in employee performance in the form of decreased postal mail performance, analyze how employees can have high self-efficacy, analyze how employees are able to find the best solutions in dealing with problems and know knowledge management and job satisfaction. This type of research is causal with a quantitative approach. The population in this study were all employees of the Medan City National Land Agency, totaling 100 employees. Data collection methods used are using questionnaires, interviews and documentation studies. Methods of data analysis using descriptive statistical analysis and path analysis with the help of Smart PLS. The results of this study found that knowledge management had a positive and significant effect on employee performance. Self-efficacy has a positive and significant effect on employee performance. Knowledge management has a positive and significant effect on job satisfaction. Self-efficacy has a positive and significant effect on job satisfaction. Then indirectly job satisfaction is able to mediate the relationship between knowledge management and employee performance which has a positive and significant effect and job satisfaction is able to mediate the relationship between self-efficacy and employee performance which has a positive and significant effect on the Medan City National Land Agency.
subject: Articles
  topic: section
subject: self efficacy
  topic: keywords
subject: job satisfaction
  topic: keywords
creator: Affiza Elzera Chair Lubis
creator: Ritha F. Dalimunthe
creator: Yeni Absah
rights: Copyright (c) 2025 Affiza Elzera Chair Lubis, Ritha F. Dalimunthe, Yeni Absah https://creativecommons.org/licenses/by/4.0
date: 2025-11-04
publication date: 2025-11-04
starting page: 98
ending page: 109
doi: 10.61730/cc5p0540

Application of the Hungarian Assignment Method to Minimize Normal Cases in Cinderella Tempe Chips MSMEs
type: item
description: 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.
subject: Articles
  topic: section
subject: Assignment problem
  topic: keywords
subject: Cost minimization
  topic: keywords
subject: Hungarian method
  topic: keywords
subject: Msmes
  topic: keywords
subject: Process optimization
  topic: keywords
creator: Pesta Gultom
creator: Ester Sabrina Aruan
creator: Ribka Callista Simangunsong
creator: Viona Anggraini br Ketaren
creator: Winda Rosianna Tampubolon
rights: Copyright (c) 2025 Outline Journal of Management and Accounting https://creativecommons.org/licenses/by/4.0
date: 2025-08-26
publication date: 2025-08-26
starting page: 81
ending page: 87
doi: 10.61730/yw4scy33

Organizational Financial Performance in the Context of Sustainability: A Form of Transparency in the Financial Performance of Business Entities
type: item
description: 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.
subject: Articles
  topic: section
subject: Financial Performance
  topic: keywords
subject: Business Sustainability
  topic: keywords
subject: Global Reporting Initiative
  topic: keywords
subject: Sustainability Accounting
  topic: keywords
subject: Standards Board
  topic: keywords
creator: Abdul Fatah Hassanudin
rights: Copyright (c) 2025 Outline Journal of Management and Accounting https://creativecommons.org/licenses/by/4.0
date: 2025-06-20
publication date: 2025-06-20
starting page: 50
ending page: 55
doi: 10.61730/en3ha035

Digital Transformation in Accounting: Opportunities and Challenges in the Industry 4.0 Era
type: item
description: 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.
subject: Articles
  topic: section
subject: Digital transformation, Accounting, Financial information,
  topic: keywords
creator: Dedi Harianto
rights: Copyright (c) 2025 Outline Journal of Management and Accounting https://creativecommons.org/licenses/by/4.0
date: 2025-06-14
publication date: 2025-06-14
starting page: 35
ending page: 41
doi: 10.61730/zysyr332

Assessing Regional Government Financial Performance through Financial Ratio Analysis: A Case Study of Jayawijaya Regency, 2013–2023
type: item
description: 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.
subject: Articles
  topic: section
subject: Regional Autonomy
  topic: keywords
subject: Fiscal Efficiency
  topic: keywords
subject: Jayawijaya Regency
  topic: keywords
subject: Local Government Budget
  topic: keywords
subject: Financial Ratio Analysis
  topic: keywords
creator: Abraham Busiara
creator: Mesak Iek
creator: Halomoan Hutajulu
creator: Muammar Rinaldi
rights: Copyright (c) 2025 Outline Journal of Management and Accounting https://creativecommons.org/licenses/by/4.0
date: 2025-06-15
publication date: 2025-06-15
starting page: 42
ending page: 49
doi: 10.61730/twc2tf55

The Impact of E-ticketing Implementation and Service Quality on Kai-Access Application User Satisfaction
type: item
description: 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…
subject: Articles
  topic: section
subject: E-Ticketing
  topic: keywords
subject: Kualitas Layanan
  topic: keywords
subject: Kepuasan Pengguna
  topic: keywords
subject: PT KAI Access
  topic: keywords
creator: Riris Amigo Simatupang
creator: Gaby P.F Tampubolon
creator: Idrus Hamonangan Pane
creator: Muammar Rinaldi
rights: Copyright (c) 2025 Riris Amigo Simatupang, Gaby P.F Tampubolon, Idrus Hamonangan Pane, Muammar Rinaldi https://creativecommons.org/licenses/by/4.0
date: 2025-10-23
publication date: 2025-10-23
starting page: 88
ending page: 97
doi: 10.61730/670ky064

The Effect Of Pricing Strategy and Business Capital on UMKM Income In Sidorejo Hilir Medan
type: item
description: 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.
subject: Articles
  topic: section
subject: Pricing strategy
  topic: keywords
subject: Business capital
  topic: keywords
subject: MSME income
  topic: keywords
creator: Laras Fitri Aini Hasibuan
creator: Bio Hasian Siregar
creator: Hera Wati
rights: Copyright (c) 2025 Outline Journal of Management and Accounting https://creativecommons.org/licenses/by/4.0
date: 2025-08-26
publication date: 2025-08-26
starting page: 68
ending page: 80
doi: 10.61730/j8ddpj81

Pengaruh Biaya Produksi dan Biaya Operasional Terhadap Laba Bersih Pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar Pada BEI Tahun 2019 - 2023
type: item
description: 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.
subject: Articles
  topic: section
subject: Production Costs
  topic: keywords
subject: Operating Costs
  topic: keywords
subject: Net Profit
  topic: keywords
creator: Agus Rahmad Hidayat
creator: Putri Najwa Safitri
creator: Irene Chechilia Sihotang
creator: Muammar Rinaldi
rights: Copyright (c) 2025 Outline Journal of Management and Accounting https://creativecommons.org/licenses/by/4.0
date: 2025-08-26
publication date: 2025-08-26
starting page: 56
ending page: 67
doi: 10.61730/53ba6w37

The Role of Tax Consultants in Improving Corporate Taxpayer Compliance in the Digital Era
type: item
description: 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.
subject: Articles
  topic: section
subject: Konsultan Pajak
  topic: keywords
subject: Kepatuhan Pajak
  topic: keywords
subject: Wajib Pajak Badan
  topic: keywords
subject: Era Digital
  topic: keywords
subject: Transformasi Digital
  topic: keywords
creator: Mela Novita Rizki
creator: Irma Herliza Rizki
rights: Copyright (c) 2024 Outline Journal of Management and Accounting https://creativecommons.org/licenses/by/4.0
date: 2024-12-20
publication date: 2024-12-20
starting page: 129
ending page: 136
doi: 10.61730/ojma.v3i2.308

The Impact of Tax Audits on the Quality of Financial Reporting of Corporate Taxpayers in Indonesia
type: item
description: 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.
subject: Articles
  topic: section
subject: Pemeriksaan Pajak
  topic: keywords
subject: Kualitas Pelaporan Keuangan
  topic: keywords
subject: Wajib Pajak Badan
  topic: keywords
subject: Kepatuhan Pajak
  topic: keywords
subject: Teknologi Digital
  topic: keywords
creator: Irma Herliza Rizki
creator: Mela Novita Rizki
rights: Copyright (c) 2024 Outline Journal of Management and Accounting https://creativecommons.org/licenses/by/4.0
date: 2024-12-20
publication date: 2024-12-20
starting page: 120
ending page: 128
doi: 10.61730/ojma.v3i2.307

THE INFLUENCE OF BRAND IMAGE ON THE PURCHASE DECISION OF MOMOYO PRODUCTS BY STUDENTS OF THE FACULTY OF ECONOMICS AT UNIMED
type: item
description: 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.
subject: Articles
  topic: section
creator: Dewi Larasati Sinaga
creator: Abed Nego Siregar
creator: Fitry Ulinda Tinambunan
creator: Sarah Lylia Saragi
creator: Veranita Sitio
creator: Yefoni Banjarnahor
rights: Copyright (c) 2025 Outline Journal of Management and Accounting https://creativecommons.org/licenses/by/4.0
date: 2025-06-08
publication date: 2025-06-08
starting page: 29
ending page: 34
doi: 10.61730/c2t66w03

The Influence of Social Media on Consumptive Behavior Economic Education Students in Purchasing Products MSMEs
type: item
description: 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.
subject: Articles
  topic: section
creator: Nabila Rizki Ramadhani
creator: Muammar Rinaldi
creator: Ami Dianita
creator: Laila Safitri
creator: Muhammad Rifqi Farhan Hasibuan
creator: Nabila Azzahra
creator: Nazia Safira Lubis
rights: Copyright (c) 2025 Outline Journal of Management and Accounting https://creativecommons.org/licenses/by/4.0
date: 2025-06-08
publication date: 2025-06-08
starting page: 22
ending page: 28
doi: 10.61730/ezzpqt07

The Influence of Using UKM Digital Payment Systems on the Purchase Interest of 2022 Economic Education Study Program Students, Medan State University
type: item
description: 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.
subject: Articles
  topic: section
subject: Purchase Interest, Digital Payments, UKM,
  topic: keywords
creator: Muammar Rinaldi
creator: Anisa Fitria Sinaga
creator: Atika Atayarisah Lubis
creator: Regita Amelia
creator: Firman Saputra
creator: Eka Valentina Manurung
rights: Copyright (c) 2025 Outline Journal of Management and Accounting https://creativecommons.org/licenses/by/4.0
date: 2025-06-08
publication date: 2025-06-08
starting page: 12
ending page: 21
doi: 10.61730/hwabe796

The Effect Of Product Quality Of UMKM Bolu Menara On Buying Interest Of Faculty Of Economics Students
type: item
description: 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.
subject: Articles
  topic: section
creator: Sri Wulandari Br Tarigan
creator: Nikasyah Limbong
creator: Novia Christiani Tampubolon
creator: Christin Lince Natalia Manalu
creator: Debora Tarigas Marpaung
creator: Yemima Eleonore Nadapdap
creator: Iqbal Syaputra
creator: Muammar Rinaldi
rights: Copyright (c) 2025 Outline Journal of Management and Accounting https://creativecommons.org/licenses/by/4.0
date: 2025-06-08
publication date: 2025-06-08
starting page: 1
ending page: 11
doi: 10.61730/0m5zqn87

Application of Brand Ambassador and Product Reviews to Improve Purchasing Decisions for Scarlett Whitening Products
type: item
description: 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
subject: Articles
  topic: section
subject: Brand Ambassador
  topic: keywords
subject: Product Review
  topic: keywords
subject: Purchase Decision
  topic: keywords
creator: Irvan Rolyesh Situmorang
rights: Copyright (c) 2024 Outline Journal of Management and Accounting https://creativecommons.org/licenses/by/4.0
date: 2024-12-08
publication date: 2024-12-08
starting page: 97
ending page: 107
doi: 10.61730/ojma.v3i2.219

The Effect of Consumer Satisfaction and Service Quality on Consumer Loyalty at CV. Maju Jaya
type: item
description: 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.
subject: Articles
  topic: section
subject: Consumer Satisfaction
  topic: keywords
subject: Service Quality
  topic: keywords
subject: Consumer Loyalty
  topic: keywords
creator: Selen Anggereyani
creator: Dedy Lazuardi
creator: Muammar Rinaldi
creator: Ihdina Gustina
creator: Adek apriyandi
rights: Copyright (c) 2024 Outline Journal of Management and Accounting https://creativecommons.org/licenses/by/4.0
date: 2024-12-01
publication date: 2024-12-01
starting page: 79
ending page: 84
doi: 10.61730/ojma.v3i2.154

Pengaruh Profitabilitas dan Likuiditas terhadap Nilai Perusahaan yang Listing di Bursa Efek Indonesia
type: item
description: 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.
subject: Articles
  topic: section
subject: Profitabilitas, Likuiditas, Telekomunikasi, Nilai perusahaan, Bursa Efek Indonesia
  topic: keywords
creator: Tiara
creator: Trisha Luvvent
creator: Harini Vita Puteri
creator: Jenny Novita Sari
rights: Copyright (c) 2024 Outline Journal of Management and Accounting https://creativecommons.org/licenses/by/4.0
date: 2024-12-08
publication date: 2024-12-08
starting page: 108
ending page: 119
doi: 10.61730/ojma.v3i2.155

The Influence of Tax Sanctions and Service Quality on Compliance with Paying Motor Vehicle Taxes among STIE EKA Prasetya Management Department Students Semester VIII
type: item
description: This research aims to know the effect of Tax Sanction and Service Quality against Compliance of Vehicle Tax Payment partially and simultenously on STIE Eka Prasetya Students Majoring in Management 8th Semester. The population for this research are STIE Eka Prasetya 8th Semester students which is 153 students. The sampling technique used in this research is purposive sampling. By using purposive sampling, a total of 64 students is chosen. The results of the research analysis showed that Tax Sanction and Service Quality has a significant effect on Compliance of Vehicle Tax Payment. F test shows that Tax Sanction and Service Quality has a significant effect on Compliance of Vehicle Tax Payment. The result of determination coefficient (R Square) shows that Compliance of Vehicle Tax payment can be explained by Tax Sanction and Service Quality. As of the remaining can be explained by other variable which is not included on this research such as Tax Knowledge, Taxpayer Awareness, and Taxation Socialization.
subject: Articles
  topic: section
subject: Tax Sanction, Service Quality, Compliance of Vehicle Tax Payment
  topic: keywords
creator: Muammar Rinaldi
creator: Putri Wahyuni
rights: Copyright (c) 2023 Outline Journal of Management and Accounting https://creativecommons.org/licenses/by/4.0
date: 2023-12-24
publication date: 2023-12-24
starting page: 66
ending page: 74
doi: 10.61730/ojma.v2i2.184

The Effect of Tax Knowledge and Tax Socialization on Motivation to Pay Taxes in STIE Eka Prasetya Students
type: item
description: This study aims to determine the effect of partially or simultaneously Tax Knowledge and tax Socialixation on Motivation to Pay Taxes. The population in this study are STIE Eka Prasetya Students. The sampling technique in this study used saturated samples, which amounted to 35 students of 20.1 class. 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. Partially Tax Knowledge has a positive and significant effect on Motivation to Pay Taxes and Tax Socialization has a positive and significant effect on Motivation to Pay Taxes. Simultaneously Tax Knowledge and Tax Socialization have a positive and significant effect on Motivation to Pay Taxes. The coefficient of determination test results (R2) shows that 56,1% of the Motivation to Pay Taxes variable is influenced by the Tax Knowledge and Tax Socializationvariable, while the remaining 43,9% is influenced by other variables outside of this study.
subject: Articles
  topic: section
subject: Tax Knowledge
  topic: keywords
subject: Tax Socialization
  topic: keywords
subject: Motivation to Pay Taxes
  topic: keywords
creator: Aurellia Tanelwy
creator: Jocelin Kosasih
creator: Charen Calosa
creator: Caroline
creator: Jesslyn
creator: Stefanie
creator: Tina Muhardika Handayani
creator: Bambang Sutejo
creator: Sudirman
rights: Copyright (c) 2024 Outline Journal of Management and Accounting https://creativecommons.org/licenses/by/4.0
date: 2024-06-03
publication date: 2024-06-03
starting page: 12
ending page: 23
doi: 10.61730/ojma.v3i1.141

The Influence Of Product Quality And Service Quality On Customer Satisfaction At Toko Bangunan Sukses Abadi
type: item
description: Penelitian ini bertujuan untuk mengkaji tentang kualitas produk dan kualitas pelayanan terhadap kepuasan pelanggan pada Toko Bangunan Sukses Abadi. Teknik perolehan data melalui penyebaran kuesioner kepada pelanggan dan observasi secara langsung di Toko Bangunan Sukses Abadi. Teknik analisis data pada penelitian menggunakan analisis regresi linier berganda. Pengujian hipotesis dalam penelitian ini menggunakan uji T dan uji F dengan program perangkat lunak SPSS versi 25. Hasil penelitian melalui uji T menunjukkan bahwa kualitas produk memiliki pengaruh parsial terhadap kepuasan pelanggan dan kualitas layanan memiliki pengaruh parsial terhadap kepuasan pelanggan. Hasil uji F menunjukkan bahwa kualitas produk dan kualitas pelayanan bersama-sama berpengaruh secara simultan terhadap kepuasan pelanggan pada Toko Bangunan Sukses Abadi.
subject: Articles
  topic: section
subject: Product Quality, Service Quality, Customer Satisfaction
  topic: keywords
creator: Eveline Stheny
creator: Irvan Surya
creator: Alvin Caesar
creator: Fenny Cindy Amelia
creator: Fidelis Iwan Syahputra Sihombing
creator: Musa Christian Siringoringo
creator: Agus Rahmadsyah
rights: Copyright (c) 2024 Outline Journal of Management and Accounting https://creativecommons.org/licenses/by/4.0
date: 2024-06-03
publication date: 2024-06-03
starting page: 5
ending page: 11
doi: 10.61730/ojma.v3i1.140

THE The Effect Of Promotion And Price On Purchase Decisions In Ayam Kremes Pramban Wahidin Medan
type: item
description: Consumer decision or purchasing decision is a consumer's final decision in buying a product, both goods and services, after going through certain considerations. Price is very important in the consumer decision-making process because if the product is too expensive and exceeds the consumer's financial ability, it will reduce the target market. The results shows that the test for each variable has a Cronbach's alpha value greater than 0,700 which proves that the questions from all the variables in this study are all reliable and can be used in this research.
subject: Articles
  topic: section
subject: promosi
  topic: keywords
subject: harga
  topic: keywords
subject: keputusan pembelian
  topic: keywords
creator: Alvera Lim
creator: Novita laia
rights: Copyright (c) 2023 Outline Journal of Management and Accounting https://creativecommons.org/licenses/by/4.0
date: 2023-12-24
publication date: 2023-12-24
starting page: 47
ending page: 55
doi: 10.61730/ojma.v2i2.138

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
type: item
description: 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.
subject: Articles
  topic: section
subject: Tax Avoidance, Leverage, Company Size, Profitability, Sales Growth, Institutional Ownership, Capital Entities
  topic: keywords
creator: Jesslyn Felicia
creator: Jennifer Octavia
creator: Elvira Engelyne
creator: Veronika
rights: Copyright (c) 2024 Outline Journal of Management and Accounting https://creativecommons.org/licenses/by/4.0
date: 2024-12-01
publication date: 2024-12-01
starting page: 85
ending page: 96
doi: 10.61730/ojma.v3i2.158

The Influence of Facilities, Company Image and Customer Perceptions on Purchasing Decisions in Using PT Expedition Services. Eight Primary Oceans
type: item
description: This study aims to determine the effect of Facilities, Company Image and Customer Perception on Decision of Buyers at PT. Delapan Samudera Pratama. The population in this research is the consumer from PT. Delapan Samudera Pratama as much as 2,496 respondent. The technique of determining the number of samples used in this study is the Slovin formula and totaling 96 respondents. The results of the analysis show that the Facilities partially has no effect on Decision of Buyers at PT. Delapan Samudera Pratama. The results showed that Company Image and Customer Perception partially have a positive and significant effect on Decision of Buyers at PT. Delapan Samudera Pratama. The results showed that Facilities, Company Image and Customer Perceptions simultaneously have a positive and significant effect on Decision of Buyers at PT. Delapan Samudera Pratama. The results of this study are supported by the value of R Square which mean Facilities, Company Image and Customer Perceptions can explain decisions of buyer and the remaining is influenced by other variables outside of this study such as price, and service quality.
subject: Articles
  topic: section
subject: Facilities, Company Image, Customer Perception, Decision of Buyer
  topic: keywords
creator: Ihdina Gustina
creator: Bambang Sutejo
rights: Copyright (c) 2023 Outline Journal of Management and Accounting https://creativecommons.org/licenses/by/4.0
date: 2023-12-24
publication date: 2023-12-24
starting page: 56
ending page: 65
doi: 10.61730/ojma.v2i2.185

The Influence of Promotions and Consumer Satisfaction on Purchasing Decisions at PT Papparich Sun Plaza Medan
type: item
description: This study discusses the promotion and customer satisfaction of purchasing decisions at PT Papparich Sun Plaza Medan. The research methodology used is quantitative descriptive method. The type of data used in this study is quantitative data, which is obtained in the form of numbers and numbers. The population in this study supports 51,016 consumers and the sample in this study supports 100 consumers. Data analysis using multiple linear regression analysis methods. The analysis results provide an equation. Research Results Promotional Research and Customer Satisfaction of Purchasing Decisions at PT. Papparich Sun Plaza Medan. Rating with multiple regression analysis namely Purchasing Decision = 18,480 + 0,228 Promotion + 0,279 Consumer Satisfaction + e. The results of testing the Promotion and Customer Satisfaction hypothesis regarding the positive and significant of the Purchasing Decision at PT Papparich Sun Plaza Medan. The magnitude of the coefficient of determination is 0.414 means that the Promotion Strategy and Consumer Satisfaction can explain the Purchasing Decision at PT Papparich Sun Plaza Medan by 41.4% and the remaining 58.6% is supported by other variables outside of this study such as service quality, price, and product .
subject: Articles
  topic: section
subject: Promotion, Consumer Satisfaction, Purchasing Decisions
  topic: keywords
creator: Sri Rezeki
creator: Agus Rahmadsyah
rights: Copyright (c) 2023 Outline Journal of Management and Accounting https://creativecommons.org/licenses/by/4.0
date: 2023-12-10
publication date: 2023-12-10
starting page: 29
ending page: 38
doi: 10.61730/ojma.v2i2.186

Management Control System Analysis in Improving Employee Performance at Indomaret Selamat Kataren Branch
type: item
description: 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.
subject: Articles
  topic: section
creator: Citra Wulandari Manik
creator: Krisnawati Silaban
creator: Mahlina Putri Manurung
creator: Sienny
rights: Copyright (c) 2023 Outline Journal of Management and Accounting https://creativecommons.org/licenses/by/4.0
date: 2023-12-10
publication date: 2023-12-10
starting page: 26
ending page: 28
doi: 10.61730/ojma.v2i2.53

Management strategy at Bromo II minimarket
type: item
description: 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.
subject: Articles
  topic: section
subject: Kata Kunci: Strategi, Manajemen, Minimarket,
  topic: keywords
subject: Keywords: Strategy, Management, Mini Market,
  topic: keywords
creator: Nadya Nafisha
creator: Rut Afentina Sinambela
creator: Salsabila Fayza
creator: Tina Muhardika Handayani
rights: Copyright (c) 2023 Outline Journal of Management and Accounting https://creativecommons.org/licenses/by/4.0
date: 2024-06-15
publication date: 2024-06-15
starting page: 46
ending page: 50
doi: 10.61730/ojma.v2i2.41

Analysis of Customer Decision Determinants in Choosing Islamic Banking Products
type: item
description: Penelitian ini bertujuan untuk menganalisis apa saja faktor yang menjadi penentu nasabah memutuskan untuk memilih produk pembiayaan Kredit Pemilikan Rumah (KPR) perbankan syariah, dan juga menganalisis bagaimana kepuasan nasabah setelah memakai produk pembiayaan KPR perbankan syariah. Penelitian ini dilakukan di bank Bank Negara Indonesia Syariah yang sekarang menjadi Bank Syariah Indonesia (BSI). Adapun teknik analisis data dalam penelitian ini adalah deskriptif kualitatif dengan metode wawancara, observasi, dan studi literartur. Berdasarkan hasil penelitian, ada beberapa faktor yang menjadi keputusan nasabah dalam memilih melakukan pembiayaan KPR di Bank Syariah Indonesia yaitu terhindar dari riba, angsuran tetap, tidak adanya denda, apabila terjadi krisis moneter bank syariah tidak mudah bangkrut. Dan selanjutnya setelah dilakukan pembiayaan KPR selama lima puluh dua bulan, nasabah merasa kecewa, karena nasabah ingin melakukan pelunasan tetapi angka angsuran pokok masih sangat besar yang harus dilunasi. Hal itu disebabkan karena pihak bank syariah memasukkan nilai angsuran nasabah lebih besar ke angsuran margin dari pada angsuran pokok ketika membayar cicilan.
subject: Articles
  topic: section
subject: Pembiayaan_KPR; Pelunasan_Pembiayaan; Perbankan_Syariah
  topic: keywords
creator: Vidya Fathimah
rights: Copyright (c) 2023 Outline Journal of Management and Accounting https://creativecommons.org/licenses/by/4.0
date: 2023-06-30
publication date: 2023-06-30
starting page: 56
ending page: 64
doi: 10.61730/ojma.v2i1.167

Analisis Profesionalisme, Independensi dan Pengalaman, Terhadap Pencegahan Kecurangan Perusahaan
type: item
description: The purpose of this study is to determine how much influence the Experience, Independence, and Professionalism Against Cheating Prevention. The research methodology used is quantitative descriptive method, the unit of analysis in this study is PT. Sumatra Sarana Sekar Sakti and its observation unit are Internal Auditors from PT. Sumatra Sarana Sekar Sakti. The population in this study is the Internal Auditor of PT. Sumatra Sarana Sekar Sakti as many as 30 respondents. The technique of determining the number of samples used in this study is a saturated sample and amounting to 30 respondents. The research method used is the technique of data collection through the distribution of questionnaires conducted systematically based on research objectives. The analytical method used to solve problems and prove hypotheses is descriptive analysis and regression analysis. The results of the t test show that the Experience variable does not effect on Fraud Prevention variable, the Independence variable does not effect on Fraud Prevention variable, and the Professionalism variable has a positive and significant effect on Fraud Prevention variable. The results of the F test show that Experience, Independence and Professionalism simultaneously influence the Fraud Prevention. The coefficient of determination test results (R2) shows that Fraud Prevention is influenced by the Experience, Independence and Professionalism variables, while the remaining is explained by the influence of variables outside the model such as internal control, integrity, and anti-awareness fraud that is not discussed in this study.
subject: Articles
  topic: section
subject: Experience; Independence; Profesionalism; Fraud Prevention
  topic: keywords
creator: Frenky Situmorang
rights: Copyright (c) 2023 Outline Journal of Management and Accounting https://creativecommons.org/licenses/by/4.0
date: 2023-06-30
publication date: 2023-06-30
starting page: 45
ending page: 55
doi: 10.61730/ojma.v2i1.166

The Effect of Audit Opinion, Financial Distress, Company Growth on Audit Switching in Manufacturing Companies Listed on the Indonesia Stock Exchange
type: item
description: This study aims to determine the effect of Audit Opinion, Financial Distress, Company Growth on Audit Switching partially and simultaneously in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The population in this study are manufacturing companies listed on the Indonesia Stock Exchange, as many as 177 companies. From the population, selected by purposive sampling technique and obtained as many as 47. The results partially show that opinion has no effect and is not significant, Financial Distress has no and no significant effect on Auditor Switching, while Company Growth has a significant effect on Auditor Switching. The results of the study simultaneously show that Audit Opinion, Financial Distress, Company Growth have a significant effect on Auditor Switching. The coefficient of determination (Nagelkerke's R Square) explains that Auditor Switching can be explained by Audit Opinion, Financial Distress, Company Growth. While the remainder of the Auditor Switching variable can be explained by other variables not examined in this study, such as management turnover, the size of the Public Accounting Firm.
subject: Articles
  topic: section
subject: Audit Opinion; Financial Distress; Company Growth; Auditor Switching
  topic: keywords
creator: Muhammad Ridha Habibi Z
creator: Faisal
creator: Nova Mahendra
rights: Copyright (c) 2023 Outline Journal of Management and Accounting https://creativecommons.org/licenses/by/4.0
date: 2023-06-20
publication date: 2023-06-20
starting page: 37
ending page: 44
doi: 10.61730/ojma.v2i1.157

Analysis of Service Quality and Sales Promotion on Consumer Decisions in Using the Grab Bike Application
type: item
description: This study aims to determine the effect of Service Quality on Decisions to Use on Grab Bikes, determine the effect of Sales Promotion on Decisions to Use on Grab Bikes, determine the effect of Service Quality and Sales Promotion on Decisions to Use on Grab Bikes. The population in this study were all students of STIE Eka Prasetya as many as 1,122 students from 2017 to 2020. Using the Slovin formula with an error rate of 10%, the total sample size was 92 respondents. The results of the study show that Service Quality and Sales Promotion partially have a positive and significant effect on the Decision to Use Grab Bike consumers. The results of the study show that Service Quality and Sales Promotion simultaneously have a positive and significant effect on the Decision to Use Grab Bike consumers. The results of this study are supported by the value of R square (R2) which means that Service Quality and Sales Promotion have an influence on the Decision to Use. While the rest is influenced by other factors that come from outside this research model such as advertising, consumer behavior, satisfaction, loyalty, price and other variables.
subject: Articles
  topic: section
subject: Service Quality, Sales promotion; Decision to Use.
  topic: keywords
creator: Agus Rahmadsyah
creator: Sri Rezeki
rights: Copyright (c) 2023 Outline Journal of Management and Accounting https://creativecommons.org/licenses/by/4.0
date: 2023-06-20
publication date: 2023-06-20
starting page: 16
ending page: 24
doi: 10.61730/ojma.v2i1.156