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All Journal Buletin Ekonomi Fundamental Management Journal fundamental management journal
Simanjuntak, Ramot P.
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Fundamental Management Journal

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI: KEPUTUSAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR DI BEI ., Stephanie; ., Sistomo; Simanjuntak, Ramot P.
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.548

Abstract

Influence of Taxes, Foreign Ownership and The Size of the Company to Transfer Pricing. This research aims to determine the influence of taxes, foreign ownership, and the size of the company against the decision of transfer pricing on manufacturing companies listed in Indonesia Stock Exchange (BEI). The data used in this research is secondary data sample company for the last five years from 2011 to 2015. The research method used is a quantitative data method using multiple linear regression model to test the hypothesis that has been made. The results showed that the tax has a positive effect on transfer pricing, foreign ownership has positive effect on transfer pricing, and the size of the company negatively affect transfer pricing. The results also showed that there are significant effect between taxes, foreign ownership and the size of the company together to transfer pricing.Key word : transfer pricing, tax, foreign ownership, the size of the company.
PENERAPAN TOTAL QUALITY MANAGEMENT TERHADAP: KINERJA KEUANGAN PADA PT. LEBAH LESTARI PRIMA Tira, Natalia Tia; Sidharta, Juaniva; Simanjuntak, Ramot P.
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.550

Abstract

The purpose of this study to determine the effect on the total quality management of the company’s financial performance in PT. LEBAHLESTARI PRIMA. Samples used in this study is 50 samples. Data used in this study are primary data in the form of a questionnaire and the company’s financial reporting period 2011 – 2015. Impact analysis using multiple linear regression analysis. Analysis shows together their total quality management effect on the financial performance of the company, it is shown from the results of the data processed by a number of significant results of testing the hypothesis of the four variabels that influence total quality management is a significant focus on the customer and the value obtained training with a focus on customer training of 0,003 and 0,000. And that no effect is continuous improvement and employee empowerment with the values obtained by continuous improvement and employee empowerment 0,091 at 0,488. Company size used in this study is the return on assets (ROA), return on equity (ROE) and net profit margin (NPM).Keyword: Total quality management, financial performance, financial ratio.
The ANALYSIS OF FACTORS INFLUENCING STUDENTS FOR CHOOSING BACHELOR’S IN ACCOUNTING PROGRAM AT FACULTY OF ECONOMY AND BUSINESS, CHRISTIAN UNIVERSITY OF INDONESIA Sembiring, Carolina F.; Sidharta, Juaniva; Simanjuntak, Ramot P.
Fundamental Management Journal Vol. 4 No. 1 (2019): 2540-9220 (online) Volume:4 No.1 April 2019
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v4i1.988

Abstract

FEB UKI experienced the problem of fluctuating the number of students who should be addressed by improving the quality of service through improving the quality of human resources in UKI, so that it would have an impact on the interest of prospective new students to choose FEB UKI and ultimately influence their level of satisfaction. Therefore, it is necessary to know what factors influence students choosing to study at the FEB UKI Accounting Undergraduate study program. The results showed that 1) Factors influencing old students choosing yo study in the S-1 Accounting Study Program FEB UKI were factors 1 such as person variables, physical evidence, prosesses, products and costs, while factor 2 such as reference group variables, self and family desires. 2) Factors influencing new students choosing to study at the S-1 Accounting Study Program FEB UKI are factors 1 such as cost variable, own desire, person, promotion, group references, and process, while factor 2 is product variable, physical evidence, and family. Keywords: Factor influencing students for choosing Accounting Undergraduate Program, Factor Analysis, Confirmatory Factor Analysis.
THE RELATIONSHIP BETWEEN THE ROLE OF LEADERSHIP AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE AT PT. COSMAX INDONESIA Dian Esterlita Silitonga; Hotner Tampubolon; Simanjuntak, Ramot P.
Fundamental Management Journal Vol. 7 No. 1 (2022): 2540-9220 (online) Volume:7 No.1 April 2022
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v7i1.3894

Abstract

The research aims to determine how the relationship between the role of leadership and work motivation on improving employee performance at PT. Cosmax Indonesia. The data employed in this study are both primary and secondary data, and it is a quantitative study. Primary data is done by distributing questionnaire statements to respondents with a sample of 53 employees, and secondary data through company profiles, books and journals that support the research. The analytical method used is non-parametric statistics using SPSS software. The hypothesis used to determine the relationship between variables is Spearman rank correlation analysis and t test.Based on the results of the study, it shows that there is a significant positive relationship between the role of leadership on improving employee performance as shown by the obtained t count (3.784) > t table (2.021), with a spearman rank correlation value of 0.468. There is a significant positive relationship between work motivation and employee performance as shown by the obtained t count (3.772) > t table (2.021), with a Spearman rank correlation value of 0.467.The author's suggestions regarding the role of leadership, leaders in companies need to improve their role in providing motivation, have a high participation spirit to help employees and be open to receiving ideas and input from employees. Regarding work motivation, companies need to improve again in providing work motivation to employees by providing training and career development to employees, giving awards for the work obtained by employees, and paying more attention to the work climate in the company. Regarding employees, it is good for employees in the company to be able to work together and help each other in doing work in order to achieve company goals.Keyword : Leadersship,Work
Co-Authors ., Sistomo Dian Esterlita Silitonga Hotner Tampubolon Sembiring, Carolina F. Sidharta, Juaniva Stephanie . Tira, Natalia Tia Tomasoa, Erick Norman