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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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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
fundamental management journal 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.v2i2.565

Abstract

ISSN:2540-9220 (online)
fundamental management journal 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.609

Abstract

Vol 2 No 2 (2017): ISSN: 2540-9816 (print) 2540-9220 (online
THE PKSN STRATEGY (NATIONAL STRATEGIC ACTIVITIES CENTER) BASED ON GRAND DESIGN OF STATE BORDERS MANAGEMENT Johnson, Posma Sariguna Johnson; L.Tobing, Suzanna Josephine; Heatubun, Adolf Bastian; Lumbantoruan, Rutman
Fundamental Management Journal Vol. 3 No. 1 (2018): 2540-9220 (online) Volume:3 No.1 April 2018
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v3i1.722

Abstract

Central and local governments face various obstacles in realizing National Strategic Activities Center (PKSN) development. This paper aims to review it, by conducting normative studies. We study various literature and regulations issued by the government. Many of the problems in the field that must be considered. They are the absence of concrete minimum requirements related to border services within the city PKSN, the absence of incentives / disincentives to development programs "to-border" in PKSN , not yet the strict regulation on land management and spatial layout of PKSN, and the lack of Government support in terms of preparation of border city infrastructure, causing low attractiveness.Keywords: National Strategic Activities Center (PKSN), State Border Area, Spatial Plan (RTRW)
THE NORMATIVE STUDY ON THE AREA/SPACE STRUCTURE POLICY OF STATE BORDER IN MALUKU PROVINCE Kennedy, Posma Sariguna Johnson; L.Tobing, Suzanna Josephine; Heatubun, Adolf; Lumbantoruan, Rutman
Fundamental Management Journal Vol. 3 No. 1p (2018): pISSN : 2540-9816 EDISI CETAK Volume:3 No.1 April 2018
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v3i1p.733

Abstract

The purpose of this paper is to review the management of border area functions in accordance with the mandate of Law no. 43 of 2008 on National Territory. This study is based on the Master Plan for State Boundary Management, and the Priority Location Master Plan, which is a common reference for all stakeholders. In this research, as the methodology used is the review literature using qualitative normative method. This means to review the regulations related to the arrangement of spatial function of State Border Area in Maluku Province. Spatial Planning of Border Areas in Maluku Province aims: To create a state defense and security function that ensures the integrity of the territorial sovereignty and order which borders are the State of Timor Leste and the State of Australia; Effective protected areas to protect biodiversity, protected forests, and coastal borders including in small outer islands (PPKT) and; Make border areas that are self-reliant and competitive.Keywords: State Border Area, National Strategic Activities Center (PKSN), Priority Location (Lokpri), Spatial Plan (RTRW)
THE INDONESIA-TIMOR LESTE BORDER ISSUES IN NUSA TENGGARA TIMUR PROVINCE Kennedy, Posma S.J.K.; L.Tobing, Suzanna Josephine; Lumbantoruan, Rutman; Tampubolon, Emma
Fundamental Management Journal Vol. 4 No. 1p (2019): ISSN: 2540-9816 (print) Volume:4 No.1 April 2019
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v4i1p.1355

Abstract

This paper aims to look at various strategic issues which are problems that exist in the Indonesia-Timor Leste border region in East Nusa Tenggara Province, both in the determination and affirmation of border areas, as well as economic, natural resource and environmental issues, conditions infrastructure, and population, social and cultural conditions. This paper uses qualitative methods, through documentation and literature tracing, with the primary source of National Border Management Regulation No. 1/2011 on the Design of State Border Management No. 1/2015 on the 2015-2019 State Border Management Master Plan. Strategic issues in managing border areas are mainly in the aspects of setting and affirming national boundaries and perspectives of enhancing defense and security and law enforcement. While the strategic issues concerning the land border area of Indonesia-Timor Leste in the Province of East Nusa Tenggara mainly regard economic conditions, natural resources and the environment, infrastructure conditions, and population, social and cultural conditions. Keywords: Border Area, Land Border, East Nusa Tenggara, Timor Leste
THE Implementation and Analysis of Internet Networking Monitoring System with Hillstone Hardware at Indonesian Christian University Lumbantoruan, Rutman
Fundamental Management Journal Vol. 5 No. 1 (2020): ISSN: 2540-9816 (print) 2540-9220 (online) Volume:5 No.1 April 2020
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v5i1.1672

Abstract

Computer Internet Network Monitoring is a computer system managing activity connected to many servers in an organization. This monitoring system is used to help adjusting and monitoring server network continuously. Internet connection monitoring has benefit in bandwidth usage monitoring for every user, either it is being used or not. Network monitoring is created by installing Hillston Hardware in Information System Implementation Unit. A trouble usually happened when slow loading time occurred in online registration hence error network in consequence. A result obtained after Hillstone Hardware implementation is centre of data staffs could detect network trouble and simplify its handling. Hillstone is reliable to monitor undergoing internet data services in user and network, also activates warning system to user connecting to improper internet network or bandwidth. Keywords: Monitoring, Internet connection analysis, Hillstone, server, bandwidth
Web-Based Integrated Information System Monitoring Data Reports on the Implementation of the DKI Jakarta COVID-19 Vaccination Lumbantoruan, Rutman
Fundamental Management Journal Vol. 6 No. 2p (2021): ISSN: 2540-9816 (print) Volume:6 No.2 Oktober 2021
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v6i2p.3418

Abstract

CoronaVirus or COVID-19 is a disease that spreads so quickly that it causes people who are infected to get sick and even die. The cause of the rapid spread of this virus is because of the way it is transmitted from one person infected with this virus to others in the vicinity through the air. Given these conditions, the researchers analyzed the design of information technology systems, especially the online system for registration of COVID-19 vaccinations, such as registration of the day of implementation, date of implementation, selection of locations and types of vaccines, and vaccination capacitation, especially in the DKI Jakarta area. People who come to the location of the COVID-19 vaccination, such as health centers, hospitals and other locations that have been determined. This information technology has been developed and has been implemented to help the community, especially the DKI Jakarta area, as a means of registering online for the implementation of vaccinations that are available and listed in a web-based information system. In this study, the first thing to do is to analyze the design of the information system using the Prototype method, which aims to make the system design that is built results in the development of appropriate software, and can help and facilitate the community in carrying out vaccinations, so that the DKI Jakarta government can monitor the implementation before and after vaccination, as well as managing data on people who have or have not received the COVID-19 vaccination as a reference in making decisions and policies of the DKI Jakarta Government. Keywords – COVID-19 Vaccination, DKI Jakarta, Monitoring, Information System, Online Web-base.
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