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All Journal Buletin Ekonomi Fundamental Management Journal IKRA-ITH ABDIMAS IKRA-ITH EKONOMIKA Journal of Sustainable Tourism and Entrepreneurship Journal of Artificial Intelligence and Digital Business fundamental management journal
Lumbantoruan, Rutman
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science Social Sciences

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Journal : Fundamental Management Journal

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“THE APPLICATION OF CAPITAL ASSET PRICING MODEL FOR DETERMINING INVESTMENT DECISIONS BASED ON UNDERVALUED OR OVERVALUED SHARED STOCK” (Case Study in the Plantation Sub Sector in the Indonesia Stock Ecxhange Period of January 2014-December 2016) Yanis, Anatasya; Hutasoit, Posma S.J.K.; Lumbantoruan, Rutman
Fundamental Management Journal Vol 4 No 1 (2019): pISSN : 2540-9816 EDISI CETAK
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v4i1.1270

Abstract

This study aims to help investors in determining stock investment decisions by applying the CAPM method in determining stocks classified undervalued or overvalued based on the level of risk and the rate of return. This research uses quantitative descriptive approach method. The result of this research shows that from the stock of 15 companies of plantation sub sector which become the sample of research, there are seven stocks of companies classified as undervalued ie ANJT, BWPT, DSNG, LSIP, SGRO, SIMP, TBLA shares with investment decision ie buying shares and eight companies classified overvalued ie AALI, GZCO, JAVA, MAGP, PALM, SMAR, SSMS, UNSP, with the investment decision that is selling shares. Keywords: CAPM, systematic risk, rate of return, undervalued, overvalued.
The Effect of Occupational Safety and Health to Employee Performance in PT.IMP Tobing, Josephine; Lumbantoruan, Rutman; Sihotang, Khesia Pinta Uli Rian
Fundamental Management Journal Vol. 1 No. 01 (2016): FUNDAMENTAL management journal PISSN/EISSN 2540 -9220/2540-9816
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v1i01.192

Abstract

The purpose of this study was to determine how much influence the health and safety to employees performance in PT Internet Media Prima. The sampling technique using saturated sampling technique (census), because the sampling is done in the Project division in which only amounted to 30 people. This research uses descriptive analysis with quantitative approach using a questionnaire and using linear regression analysis techniques, that occupational safety and health as independent variables (X) and employee performance as the dependent variable (Y). The data processing in this study using the program Statistical SPSS. The results of this study states that the safety and health give singnificant and positive effect on employee performance.Keywords: health, safety, employee performance
HUBUNGAN BUDAYA ORGANISASI DAN MOTIVASI TERHADAP KINERJA KARYAWAN BAGIAN ADMINISTRASI DI AUTO 2000-CAO JAKARTA Anggraini, Nenny; Simamora, Engelina Lawita; Lumbantoruan, Rutman
Fundamental Management Journal Vol. 1 No. 02 (2016): FUNDAMENTAL management journal PISSN/EISSN 2540 -9220/2540-9816
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v1i02.221

Abstract

Research conducted at the AUTO 2000 - CAO Jakarta to determine the relationship of organizational culture and motivation on employee performance of Administration. The purpose of this study was to determine the relationship of organizational culture and employee performance, motivation and performance of employee relations, cultural relations organization and motivation on the performance of employees in the Administrative AUTO 2000-CAO Jakarta. This research is descriptive-correlational by as many as 30 employees, and the data were analyzed using Spearman Rank analysis and correlation. The results of this study indicate that (1) there is a significant relationship between organizational culture and employee performance of Administration AUTO 2000-CAO Jakarta. It ditujukkan with the obtained t (2.309) is greater than t table (2.048). (2) there is a significant relationship between motivation and performance of employees of the Administration AUTO 2000-CAO Jakarta. It ditujukkan with the obtained t (4.105) is greater than t table (2.048). (3) there is a significant relationship between organizational culture and motivation simultaneously with employee performance of Administration AUTO 2000-CAO Jakarta. It ditujukkan with Fhitung obtained (4.771) greater than F table (3,354). Based on the results, it can be concluded that the organizational culture in the company is very strong and must be protected and maintained. Organizations need to be more enthusiastic in enhancing innovation to improve the quality of work. Work motivation has also been very strong in the company. Bosses and employees motivate each other to each other and thus creating an increase in the employee morale. While in terms of performance also has been very good and still be maintained by the briefing or coffe morning in order to create good communication between employees.Key word : organizational culture, motivation, employee performance
FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM LQ45 BEI : KOMISARIS INDEPENDEN, PROFIT MARGIN, RETURN ON EQUITY,: PRICE TO BOOK VALUE DAN PRICE TO EARNING RATIO (PERIODE 2010 - 2014) 1, Silverawati; Kennedy, Posma Sariguna Johnson; Lumbantoruan, Rutman
Fundamental Management Journal Vol. 2 No. 1 (2017): 2540-9220 (online) Volume:2 No.1 April 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i1.328

Abstract

The aim of this research is analyze the influence partially or simultaneously between corporate governance measured with proportion of Independent Commissioners (KI) and costs of financial, measured by ratio of Profit Margin (PM), Return on Equity (ROE), Price to Book value (PBV) and Price to Earning Ratio (PER) to return. As well as analyzing the variables the dominant influence on the company under common back ILQ-45 in BEI. Data used from official sites of BEI, www.idx.com. Sample election is LQ-45 in the period 2010 - 2014. The research methods use multiple linear regression analysis. Correlation coefficient values indicate a strong enough relationship. Results of regression analysis showed that operates simultaneously, KI, PM, ROE, PER and PBV against return under common significant influence. Partially, only variables KI and PBV have the significant effect against return under common control. While variable PM, ROE and PER have no effect. The Results The result showed that the company management need to increase the role of the Independent Commissioner.Keywords: return, independent commisioner, financial ratios.
The Big Data, Academic Data University: BIG DATA, DATA AKADEMIK UNIVERSITAS Lumbantoruan, Rutman
Fundamental Management Journal Vol. 2 No. 1p (2017): ISSN: 2540-9816 (print) 2540-9220 (online) Volume:2 No.1 April 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i1p.431

Abstract

Big Data has been raised by (Thornton, 2013) `How educational managers to increase operating costs. How can higher education institutions respond effectively and timely to global change, affect their environment? Decisions needed to deal with rapid change How do education managers improve operational costs, How can higher education institutions respond effectively and timely to global change, affect their environment? The decision required to deal with rapid changes As a result, it brings to the fore some issues such as large data users, storage capacity, and the need to have data analysts In Indonesia, data analysts are still a rare profession, and therefore much needed One task The typical is to perform visual analysis of various data sources and also to present the results visually as interesting knowledge It becomes the science of enlivening by interactive visualization In response to this problem, universities already have information technology bureaus equipped with basic information management However, they Can see opportunities and improve themselves as data analysts. That an analytics system is also regarded as a data analyst, they improve themselves with the various skills required, such as cloud computing and smart computing. In the end the analytical system with the competence of analysts, eloquent to extract data from any complex data source as "interesting and visible" knowledge and illustrated by extracting data with frendly.Keywords: big data, data analyst, academic
The Review of National Defense Budget Policy to the Indonesian Economy Kennedy, Posma Sariguna Johnson; L.Tobing, Suzanna Josephine; Lumbantoruan, Rutman
Fundamental Management Journal Vol. 2 No. 2p (2017): ISSN: 2540-9816 (print) Volume:2 No.2 Oktober 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i2p.514

Abstract

In building the power of the nation, there are two main factors that must be considered, namely economic and defense factors. The ups and downs of the defense budget generally have an impact on the national economy, while the economy and defense are the main components in building the strength of a nation. The general objective from this research is to look at the picture of the effect of the threat level of Indonesia's strategic environment on defense budget policy and its effect on the national economy. From the study show that the effect of the defense budget on the economy is still very small. But indirectly, it can still keep the demand and production process, and eliminate potential threats to disturbances on aggregate demand and supply, although the potential threat from the strategic environment shows an upward trend. Increased defense budgets do not lead to a reduction in other welfare budgets such as the education budget. However, increased threats must be considered because the education process can be disrupted. Therefore, the determination of defense budget, education budget, and other welfare budget must be taken into account in a balanced manner so as to give effect of low cost opportunity. Keywords: economy, defense, defense budget policy.
The Analysis of Bandwidth Management Implementation at Christian University of Indonesia by Using the PS3500 Bluecoat Device Lumbantoruan, Rutman
Fundamental Management Journal Vol. 2 No. 2p (2017): ISSN: 2540-9816 (print) Volume:2 No.2 Oktober 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i2p.518

Abstract

Traffic discovery is an identification process of software and traffic which passes wide area network (WAN) link. In one analyzing process, traffic discovery could identify 10 most active application in bandwidth usage, average bit use per second, and total percentage of bandwidth usage from each application. A study showed traffic network pattern and mirrored bandwidth usage pattern will change in future orderly. Network assessment report encourages traffic pattern. The key is web traffic Hypertext Transfer Protocol (HTTP), If there is an application is considered important traffic, it should become priority. Various non business applications which in network should be limited or time controlled. Recreational traffic such as facebook and youtube will make traffic of critical application slower, it should be limited, controlled, or banned Kata Kunci : Bandwidth, Traffic, Bluecoat
ANALISIS PENGARUH INFORMASI AKUNTANSI DAN NON AKUNTANSI TERHADAP UNDERPRICING (STUDI PADA PERUSAHAAN SEKTOR JASA, PERDAGANGAN: DAN INVESTASI YANG MELAKUKAN IPO DI BURSA EFEK INDONESIA TAHUN 2008 – 2016 Lestari, Novita; Rasyid, Elly; Lumbantoruan, Rutman
Fundamental Management Journal Vol. 2 No. 1s (2017): ISSN:2540-9220 (online) Volume:2 No.1 April 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i1s.546

Abstract

The objective of this research is to examine the effect of company’s age, company’s size, Debt to Equity Ratio (DER), Return on Assets (ROA) and Earning Per Share (EPS). Testing hypotheses are conducted using multiple regression models with observation from 35 sample IPO in service trade and investment companies that listed in Indonesia Stock Exchange during the period of 2008-2016. The empirical result show that company’s age and DER have negative significant effect on underpricing level. However company’s size, ROa and EPS have no significant effect on underpricing level.Keywords : IPO, Underpricing, company’s age, company’s size, Debt to Equity Ratio (DER), Return on Assets (ROA), and Earning Per Share (EPS).
fundamental management journal Lumbantoruan, Rutman
Fundamental Management Journal Vol. 2 No. 1s (2017): ISSN:2540-9220 (online) Volume:2 No.1 April 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i1s.553

Abstract

eISSN : 2540-9220EDISI ONLINE
THE ANALYSIS FISCAL CORRECTION IN THE CALCULATION OF INCOME TAX AGENCY: PT CAHAYA SEMESTA BERSAMA Sirait, Rasisca; Hutajulu, Fharel M.; Lumbantoruan, Rutman
Fundamental Management Journal Vol. 2 No. 2 (2017): ISSN:2540-9220 (online) Volume:2 No.2 Oktober 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i2.562

Abstract

In the analysis performed on the income statement of commercial PT. Light the Universe Together obtained positive fiscal correction Rp. 157 312 678 while the number of negative fiscal correction Rp. -240 438 974. These results indicate the existence of differences between accounting profits and profits for tax purposes. Commercial profit for 2015 amounted to Rp. 2238427655 whereas the taxable income of Rp. 2,155,301,359 and the amount of corporate income tax on PT. Light the Universe Together is Rp. 487 205 085. The conclusion from this research that the taxation policy applied by PT. Light the Universe Together with the conduct of fiscal correction in accordance with the regulations and taxation law. The cost is a constraint only zakat corrected positively to a company PT. Light the Universe Together, while taxation should not be corrected in a positive, because according to the Finance Ministry Regulation No. 254 / PMK.03 / 2010 paragraph 1 states that Zakat or compulsory religious donations may be deducted from the gross income. while in the calculation of corporate income tax, the calculation was done by the company is accurate and not experience either error in calculating the number of installments of income tax and income tax payable Article 25Keywords: Fiscal Correction ,Calculation ,Tax Agency
Co-Authors 1, Silverawati ADOLF B. HEATUBUN Bastian Heatubun, Adolf Caroline Caroline Emma Tampubolon, Emma Heatubun, Adolf Bastian Hutajulu, Fharel M. Hutasoit, Posma S.J.K. Johnson, Posma Sariguna Johnson Junita Batubara, Naomi Kennedy, Posma S.J.K. L.Tobing, Suzanna Josephine Martin Simanullang, Ricky Melinda Malau Natalia, Merryopita Nenny Anggraini, Nenny Novita Lestari, Novita Posma Sariguna Johnson Kennedy Rasyid, Elly Rifai, Muhamad Sariguna Johnson Kennedy, Posma Sihotang, Khesia Pinta Uli Rian Simamora, Engelina Lawita Sirait, Rasisca Situmorang, Humala Theresia Elizabeth, Jessica Tobing, Josephine Tobing, Suzanna Josephine L. Yanis, Anatasya Zefanya, Anastasia