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Lumbantoruan , Rutman
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THE EFFECT OF DEBT DEFAULT, PREVIOUS AUDIT OPINION, LIQUIDITY AND SOLVABILITY ON GOING CONCERN AUDIT OPINIONS FOR 2014 TO 2018 (Case Study on Manufacturing Company Listed on the Indonesia Stock Exchange) Angelia; Sidharta , Juaniva; Lumbantoruan , Rutman
Fundamental Management Journal Vol. 5 No. 2 (2020): ISSN: 2540-9816 (print) 2540-9220 (online) Volume:5 No.2 Oktober 2020
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v5i2.2231

Abstract

Basically, a goingMconcernMopinionlismannopinionngivennbyltheiauditor if the sustainability ofnancompany is in doubt, in providing a going concern opinion an auditor will pay attention tonthenfactorsnthatnare considered toninfluence the issuance ofnthe goingbconcernbopinion. For this reason, thenresearch’sngoals werentonexaminentheneffectnofnauditnopinionnreceivednin debt default, previous year's audit opinion, liquidity and solvability of angoingnconcernsaudit opinions, ThezsampleszofzthiszresearchzwerezthezcompanyzthatzsufferedWlosses two years in a row and listedzin Indonesia StockzExchange in 2014 - 2018. Then the sampling was done by using a purposive sampling method and obtained a sample of 37 companies. The data used in this research is secondary data obtained from the IDX website in the form of financial reports and annual reports. The data were then tested and analyzed with SPSS version 24 through logistic regression analysis. Result of this research showedzthat thezdebt default, previouszyear's auditzopinion and liquidity haszsignificantzeffect, butzthe solvability variables weren’tzsignificantlyzinfluencezwithzgoingzconcernzopinion Keywords: Goingeconcerneauditeopinion, Debt default, previous year's audit opinion, liquidity, solvency
PENGARUH TRANSAKSI PIHAK BERELASI DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK TAHUN 2017 SAMPAI DENGAN 2019 (Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia ): THE INFLUENCE OF RELATED PARTY TRANSACTIONS AND PROFITABILITY ON TAX AGGRESSIVINESS FOR THE YEAR (In Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange) Aprianingsih; Manurung , Jean P; Lumbantoruan , Rutman
Fundamental Management Journal Vol. 6 No. 2 (2021): 2540-9220 (online) Volume:6 No.2 Oktober 2021
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v6i2.3428

Abstract

Related party transactions are transactions between parties that have a special relationship or are the source of problems arising from transfer pricing practices. This study aims to determine the effect of related party transactions and profitability on aggressiveness in 2017 to 2019 in Food and Beverage Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange. The sampling technique is purposive sampling of 14 companies with sample criteria, namely food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2017-2019. The results of the study show a positive relationship to tax aggressiveness, which indicates that there is no effect between related party transactions and aggressiveness. tax. The related party transaction variables and profitability show that there is no effect on tax aggressiveness in food and beverage sub-sector manufacturing companies on the IDX in 2017 to 2019. Suggestions for companies with high profits should maximize their tax planning properly without having to do tax aggressiveness. Keywords: Related Party Transactions, Profitability, Tax Aggressivness
Digital Marketing for Small and Medium Enterprises (SME) in Jakarta Capital Special Region Lumbantoruan , Rutman
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.v7i1.3897

Abstract

The DKI Jakarta government socializes and facilitates improvements in welfare through small and medium enterprises (SME) activities in Jakarta. Digital marketing breakthroughs are one effort to increase the pace of the economy for the residents of Jakarta. So, it is hoped that SME can adapt to Era Society 5.0. This system was created to accelerate the implementation of small and medium enterprises (SME) and collaborate with fellow entrepreneurs practicing the digital marketing information system.
COST-VOLUME-PROFIT ANALYSIS AS A TOOL FOR EVALUATING THE ACHIEVEMENT OF PROFIT ON GULAKU PRODUCT IN MINI MARKET PRIMER KOPERASI MARKAS BESAR ANGKATAN UDARA BEFORE AND DURING COVID-19 PANDEMIC Laura Magdalena Tampubolon; Juaniva Sidharta; Lumbantoruan , Rutman
Fundamental Management Journal Vol. 7 No. 2 (2022): ISSN: 2540-9816 (print) 2540-9220 (online) Volume:7 No.2 Oktober 2022
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v7i2.4276

Abstract

The COVID-19 pandemic has the potential to result in losses on profit achievement, including Gulaku products at the Mini Market Primer Koperasi Markas Besar Angkatan Udara (Mini Market Primkopau), especially when the emergence of this virus in early 2020. Good profit achievement is evaluated not only from the nominal profit alone, but using tools such as cost-volume-profit analysis, namely the break-even point and safety limit. Therefore, this study aims to determine profit achievement, find out cost-volume-profit analysis, and find out the results of cost-volume-profit analysis as an evaluation tool for achieving profit on Gulaku Products at the Mini Market Primer Koperasi Markas Besar Angkatan Udara Before and During the COVID-19 Pandemic. The research focused on the differentiation of Gulaku Hijau and Gulaku Kuning products in the research period before and during COVID-19, namely 2019, 2020, and 2021. Based on the evaluation that has been carried out, it can be seen that the COVID-19 pandemic has affected the profit achievement of Gulaku products in the Mini Market Primkopau. Despite experiencing a decline in profit achievement in 2020, Primkopau still managed to break even. In addition to the COVID-19 pandemic, it turns out that other behaviors have an influence on the achievement of Gulaku product profits, namely large demand switching to Gulaku Kuning which causes a significant decrease in the achievement of Gulaku Hijau profits and a significant increase in the Gulaku Kuning profit achievement followed by the product mix in 2021 Keywords : CVP Analysis, profit achievement, COVID-19
The Effect of Work Discipline, Work Motivation and Training on Employee Performance at PT Dua Delapan Ayoda Group Iswandry Elkana Immanuel. S; Lumbantoruan , Rutman; Melinda Malau
Fundamental Management Journal Vol. 8 No. 1 (2023): ISSN:2540-9220 (online) APRIL 2023
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v8i1.4794

Abstract

This study aims to determine the effect of work discipline, work motivation and job training on employee performance at PT Dua Eight Ayoda. The type of research used is quantitative. The object of this research is Work Discipline, Work Motivation, Job Training, and Employee Performance. The population is 50 people, then the entire population will be sampled as many as 50 employees at PT Dua Eight Ayoda. The analytical method used is validity test, reliability test, simple linear regression test, multiple linear regression, coefficient of determination hypothesis test, T test and F test. Data collection techniques used are questionnaires, interviews and literature study. The data analysis technique in this study uses regression testing and model testing (Coefficient of determination R square) and SPSS 25. The results of this study are high work discipline can improve employee performance at PT Dua Eight Ayoda, it can be concluded that there is a significant influence between work discipline high can improve employee performance indicated by a significant value <0.05; df = n-3 = 50-2 = 48, then Ha is accepted. High motivation can improve employee performance at PT Dua Eight Ayoda, so there is a significant effect between work motivation on employee performance at PT Dua Eight Ayoda, indicated by a significant value <0.05; df = n-3 = 50-2 = 48, then Ha is accepted. Optimal Job Training can improve Employee Performance at PT Dua Eight Ayoda, then there is a significant effect between Job Training on Employee Performance at PT Dua Eight Ayoda indicated by a significant value <0.05; df = n-2 = 50-2 = 48, then Ha is accepted and there is a significant overall effect between Work Discipline, Work Motivation and Job Training on Employee Performance at PT Dua Eight Ayoda. This is indicated by a significant value <5% (0.05), and df: (n-k-1) = 50-3-1 = 46, then H0 is rejected and Ha is accepted. Keywords: Work Stress, Work Motivation, Employee Performance
THE INFLUENCE OF MOTIVATION AND INCENTIVES ON THE PERFORMANCE OF GOJEK DRIVERS IN JAKARTA (Case study of the Tebet Jakarta community UFO) Khoirul Imam; Hotner Tampubolon; Lumbantoruan , Rutman
Fundamental Management Journal Vol. 8 No. 1 (2023): ISSN:2540-9220 (online) APRIL 2023
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v8i1.4797

Abstract

The purpose of this study was to determine the effect of motivation on the perfomance of drivers in the UFO Community of Tebet Jakarta, to determine the effect of incentives on the perfomance of drivers in the UFO Community of Tebet Jakarta. The tipe of research used in quantitative research. This quantitative research method aims to determine the effect between the independet variable and the dependet variable. The pupulation of this study are all members of the UFO Community of Tebet Jakarta, totaling 38 drivers. The sample taken is the entire population, namely 38 drivers. The result showed that based on the partial test result, the effect of motivation on driver performance was obtained tcount (3.251) > ttable (2.028), with a significant level of 0.001 < 0.05. The value of 3.251 is greater than 2.028, indicating that tcount is greater than ttable. From these results it can be concluded that Ha is accepted (Hois rejected). This shows that there is a significant influence between motivation and driver performance. Based on the partial test results, the effect of incentives on driver performance is obtained tcount (4.656) > ttable (2.028) with a significant level of 0.000 < 0.05. The value of 4.656 is greater than 2.028, indicating that tcount is greater than ttable. From these results it can be concluded that Ha is accepted (Ho is rejected). This shows that there is a significant influence between incentives on driver performance. Keywords: Motivation, Incentives and Performance
THE EFFECT OF DEBT DEFAULT, PREVIOUS AUDIT OPINION, LIQUIDITY AND SOLVABILITY ON GOING CONCERN AUDIT OPINIONS FOR 2014 TO 2018 (Case Study on Manufacturing Company Listed on the Indonesia Stock Exchange) Angelia; Sidharta , Juaniva; Lumbantoruan , Rutman
Fundamental Management Journal Vol. 5 No. 2 (2020): ISSN: 2540-9816 (print) 2540-9220 (online) Volume:5 No.2 Oktober 2020
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v5i2.2231

Abstract

Basically, a goingMconcernMopinionlismannopinionngivennbyltheiauditor if the sustainability ofnancompany is in doubt, in providing a going concern opinion an auditor will pay attention tonthenfactorsnthatnare considered toninfluence the issuance ofnthe goingbconcernbopinion. For this reason, thenresearch’sngoals werentonexaminentheneffectnofnauditnopinionnreceivednin debt default, previous year's audit opinion, liquidity and solvability of angoingnconcernsaudit opinions, ThezsampleszofzthiszresearchzwerezthezcompanyzthatzsufferedWlosses two years in a row and listedzin Indonesia StockzExchange in 2014 - 2018. Then the sampling was done by using a purposive sampling method and obtained a sample of 37 companies. The data used in this research is secondary data obtained from the IDX website in the form of financial reports and annual reports. The data were then tested and analyzed with SPSS version 24 through logistic regression analysis. Result of this research showedzthat thezdebt default, previouszyear's auditzopinion and liquidity haszsignificantzeffect, butzthe solvability variables weren’tzsignificantlyzinfluencezwithzgoingzconcernzopinion Keywords: Goingeconcerneauditeopinion, Debt default, previous year's audit opinion, liquidity, solvency
PENGARUH TRANSAKSI PIHAK BERELASI DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK TAHUN 2017 SAMPAI DENGAN 2019 (Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia ): THE INFLUENCE OF RELATED PARTY TRANSACTIONS AND PROFITABILITY ON TAX AGGRESSIVINESS FOR THE YEAR (In Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange) Aprianingsih; Manurung , Jean P; Lumbantoruan , Rutman
Fundamental Management Journal Vol. 6 No. 2 (2021): 2540-9220 (online) Volume:6 No.2 Oktober 2021
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v6i2.3428

Abstract

Related party transactions are transactions between parties that have a special relationship or are the source of problems arising from transfer pricing practices. This study aims to determine the effect of related party transactions and profitability on aggressiveness in 2017 to 2019 in Food and Beverage Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange. The sampling technique is purposive sampling of 14 companies with sample criteria, namely food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2017-2019. The results of the study show a positive relationship to tax aggressiveness, which indicates that there is no effect between related party transactions and aggressiveness. tax. The related party transaction variables and profitability show that there is no effect on tax aggressiveness in food and beverage sub-sector manufacturing companies on the IDX in 2017 to 2019. Suggestions for companies with high profits should maximize their tax planning properly without having to do tax aggressiveness. Keywords: Related Party Transactions, Profitability, Tax Aggressivness
Digital Marketing for Small and Medium Enterprises (SME) in Jakarta Capital Special Region Lumbantoruan , Rutman
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.v7i1.3897

Abstract

The DKI Jakarta government socializes and facilitates improvements in welfare through small and medium enterprises (SME) activities in Jakarta. Digital marketing breakthroughs are one effort to increase the pace of the economy for the residents of Jakarta. So, it is hoped that SME can adapt to Era Society 5.0. This system was created to accelerate the implementation of small and medium enterprises (SME) and collaborate with fellow entrepreneurs practicing the digital marketing information system.
COST-VOLUME-PROFIT ANALYSIS AS A TOOL FOR EVALUATING THE ACHIEVEMENT OF PROFIT ON GULAKU PRODUCT IN MINI MARKET PRIMER KOPERASI MARKAS BESAR ANGKATAN UDARA BEFORE AND DURING COVID-19 PANDEMIC Laura Magdalena Tampubolon; Juaniva Sidharta; Lumbantoruan , Rutman
Fundamental Management Journal Vol. 7 No. 2 (2022): ISSN: 2540-9816 (print) 2540-9220 (online) Volume:7 No.2 Oktober 2022
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v7i2.4276

Abstract

The COVID-19 pandemic has the potential to result in losses on profit achievement, including Gulaku products at the Mini Market Primer Koperasi Markas Besar Angkatan Udara (Mini Market Primkopau), especially when the emergence of this virus in early 2020. Good profit achievement is evaluated not only from the nominal profit alone, but using tools such as cost-volume-profit analysis, namely the break-even point and safety limit. Therefore, this study aims to determine profit achievement, find out cost-volume-profit analysis, and find out the results of cost-volume-profit analysis as an evaluation tool for achieving profit on Gulaku Products at the Mini Market Primer Koperasi Markas Besar Angkatan Udara Before and During the COVID-19 Pandemic. The research focused on the differentiation of Gulaku Hijau and Gulaku Kuning products in the research period before and during COVID-19, namely 2019, 2020, and 2021. Based on the evaluation that has been carried out, it can be seen that the COVID-19 pandemic has affected the profit achievement of Gulaku products in the Mini Market Primkopau. Despite experiencing a decline in profit achievement in 2020, Primkopau still managed to break even. In addition to the COVID-19 pandemic, it turns out that other behaviors have an influence on the achievement of Gulaku product profits, namely large demand switching to Gulaku Kuning which causes a significant decrease in the achievement of Gulaku Hijau profits and a significant increase in the Gulaku Kuning profit achievement followed by the product mix in 2021 Keywords : CVP Analysis, profit achievement, COVID-19
Co-Authors Angelia Aprianingsih Hotner Tampubolon Iswandry Elkana Immanuel. S Juaniva Sidharta Khoirul Imam Laura Magdalena Tampubolon Manurung , Jean P Melinda Malau Sidharta , Juaniva