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Juaniva Sidharta
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Journal : Fundamental Management Journal

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THE ANALYSIS OF THE INFLUENCE OF BRAND IMAGE AND PRODUCT QUALITY ON COSTUMER LOYALTY ICE CREAM WALL’S Naibaho, Joshua Perkasa; Sinaga, Sautman; Juaniva Sidharta
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.v5i2.2235

Abstract

Currently, business competition in the industry is getting tougher, one industry that has tough competition is the food & beverage industry. If competition in the industry increases, it will be difficult to find new consumers, while the company certainly wants a stable profit. Thus, the old company will try to maintain existing customer loyalty. In this study, we will examine, how brand image and product quality will be a weapon or asset for old company in business competition, and will also affect customer loyalty (in this case WALL’S). In this research will be conducted by descriptive analysis. The sample taken is people, who live in Limus Pratama Regency, as many as 100 respondents. And the variables used in this study are brand image, product quality, and costumer loyality. Keywords: brand image, product quality, costumer loyality.
THE EFFECT OF TAX AVOIDANCE, INSTITUTIONAL OWNERSHIP AND PROFITABILITY ON THE COST OF DEBT ON MANUFACTURING COMPANIES LISTED IN 2017-2019 ON THE INDONESIA STOCK EXCHANGE Krisdayanti Parang; Juaniva Sidharta; Rutman Lumbantoruan
Fundamental Management Journal Vol. 7 No. 1 (2022): ISSN:2540-9220 (online) APRIL 2022
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v7i1.3895

Abstract

The purpose of this study is to prove the effect of tax avoidance, institutional ownership, and profitability on cost of debt. The sample consisted of 71 manufactured firms in listed in Indonesian Stock Exchange from 2017‐2019 by using a purposive sampling method of 31 manufacturing. The dependent variable in this study is the Cost of Debt the independent variable is tax avoidance measured by the Current Effective Tax Rate (ETR) proxy, Institutional Ownership (KI) Profitability Return on Assets (ROA). The results showed that tax avoidance had a significant effect on the cost of debt, while institutional ownership and profitability had no significant effect on the cost of debt.Keywords: Tax Avoidance, Institutional ownership, Profitability, Cost of Debt.
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 INTERNAL CONTROL SYSTEM ON AUDIT QUALITY IN PUBLIC ACCOUNTING OFFICES IN JAKARTA Dedek Handoko; Juaniva Sidharta; Fenny B.N.L. Tobing
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.v8i1.4791

Abstract

The purpose of this study was to determine whether there is an impact between the system of internal control and audit quality. The research method used was to quantify the population of all accounting firm employees in Jakarta, and since the population cannot be known, the sampling technique of Rao Purba was used. The sampling technique in this study used a no-probability sampling technique of randomly drawing a sample of 96 per 100 respondents. The analytical technique used was simple linear regression. The results show that the internal control system has a significant positive impact on audit quality. The conclusion is that the Jakarta audit company's internal control system can improve the audit quality well and harmoniously. Therefore, accounting firms want to be able to allocate tasks efficiently so as not to create additional workload for employees. Keywords: Internal Control System, Audit Quality, Public Accounting Firm
The Effect of Celebrity Endorsement, Brand Awareness, And Brand Image on Purchase Decision of Somethinc Consumers (Case Study on Students at the Indonesian Christian University, Faculty of Economics, Management Department) Fitria Anjani TuIuIi; CaroIina F. Sembiring; Juaniva Sidharta
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.v8i1.4792

Abstract

SaIes of cosmetics are currentIy considered quite high considering the current consumer needs have started to take care of themseIves so that many beauty products appear. In Iine with this, companies are encouraged to be abIe to increase ceIebrity endorsement, brand awareness and brand image to customers. This study aims to anaIyze ceIebrity endorsement, brand awareness and SomeThin's brand image on purchase decisions. This research is a quantitative research with three independent variabIes, nameIy ceIebrity endorsement, brand awareness and brand image and the dependent variabIe is purchase decision. The data coIIection technique used in this study was using an onIine questionnaire with googIe form. The sampIing technique used was purposive sampIing of 74 Somethinc consumer respondents at the Indonesian Christian University, FacuIty of Management. Data anaIysis used muItipIe Iinear regression anaIysis and hypothesis testing. The resuIts of muItipIe Iinear regression anaIysis show the equation Y = 0.186 +0.491 X1 + 0.264 X2 + 0.213 X3 + e with the coefficient of determination is 0.588. This shows that the percentage of the independent variabIe's contribution is 59% and the rest is infIuenced by other variabIes not incIuded in this study. The t-test on the ceIebrity endorsement variabIe produces a tcount vaIue of 4.840 > ttabIe 1.994 and with a significance vaIue of 0.000 < 0.050 (0.05), the brand awareness variabIe produces a t-count vaIue of 2.361 > ttabIe 1.994 and with a significance vaIue of 0.021 < 0.050 (0.05) and the variabIe brand image resuIted in tcount 2.033 > ttabIe 1.994 and with a significance vaIue of 0.046 <0.05. The F test resuIted in Fcount 35.669 > FtabIe 2.73 with a significance vaIue of 0.000 <0.05, so it can be concIuded that the ceIebrity endorsement, brand awareness and brand image variabIes partiaIIy or simuItaneousIy affect the purchase decision. From the resuIts of this study, it can be concIuded that ceIebrity endorsement, brand awareness and brand image can increase purchase decisions for Somethinc consumers at the Indonesian Christian University, FacuIty of Management. Keywords: ceIebrity endorsement, brand awareness, brand image, purchase decision
PENGARUH KEPATUHAN WAJIB PAJAK, PEMERIKSAAN PAJAK DAN SANKSI PERPAJAKAN PADA PENERIMAAN PPH PASAL 25 WAJIB PAJAK BADAN: The Influence of Taxpayer Compliance, Tax Audit and Tax Sanctions on Revenue of Income Taxpayer Article 25 Corporate Taxpayer Sifora Mardalena Metawati Harita; Juaniva Sidharta
Fundamental Management Journal Vol. 8 No. 2p (2023): ISSN:2540 -9816 EDISI PRINT, OKTOBER 2023
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v8i2p.5273

Abstract

The importance of pajak in the nation's economic development is a motivating factor for the Directorate of Jendral Pajak (DJP) to increase pajak receipts. Due to this, DJP takes a variety of initiatives to increase pajak penerima every year, such as promoting socialization of pajak as crucial to improving the nation's economy. The purposes of these studies are to determining effect of tax payer compliance, tax inspection and tax sanctions on receipt of Incoming Tax Article 25 inKPP Pratama Jakarta Kramatjati. The sample used in this research is taxpayers register in KPP Pratama Jakarta Kramatjati use a sample technique known as Purposive Sampling. Analytical methods currently use is a quantitative method. The current study utilizes primary and customer data which may be obtain from a number of sourcing, include KPP Pratama Jakarta Kramatjati, as well as data collections in the forms of questionnaire sent to tax payers who have register in KPP Pratama Jakarta Kramat Jati. The survey results based on descriptive statistics show that tax obligation compliance, tax inspection and tax sanctions of KPP Pratama Jakarta Kramatjat are good. Validity and reliability tests were also used in this study; classical standard tests were normality tests, multi collinearity tests, auto correlation tests, heteros cedasticity tests, tests, F tests and coefficient-determination tests. Hypothesis testing in these studies use multipled regressions analyst techniques. Results of testing the hypothesis partially of taxpayer compliance, tax inspection have a positive and significancy effects on receipt of incoming tax articles 25 of the corporate taxpayer, while tax sanctions do not significancy affects the income tax revenue of article 25 corporates taxpayers. The results of simultaneous testing of taxpayer compliances, tax inspection and tax sanctions have a positives and significancy effects on receipt of Incoming Tax Articles 25 Corporates Tax payers. Keywords: Income Tax Article 25, Taxpayers, Tax Inspections, Tax Sanctions, Tax Revenues
PENGARUH INTENSITAS PERSEDIAAN DAN PERTUMBUHAN PENJUALAN TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR TAHUN 2018 SAMPAI DENGAN 2022 DI BURSA EFEK INDONESIA Michael Sinaga; Ramot P Simanjuntak; Juaniva Sidharta
Fundamental Management Journal Vol. 8 No. 2 (2023): ISSN:2540-9220 (Online) OKTOBER 2023
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v8i2.5284

Abstract

These studies aim to examine and analyzing effects of inventory intensities and sales growth on tax aggressive in basic industrial and chemical sector company listed from 2018 to 2022 on Indonesia Stock Exchange (IDX). The data collections method use in these studies is secondaries data collections whose data is quantitative in form of financials statements accessed through the official IDX website, namely www.idx.co.id. The sampling techniques in these studies uses non probability sampling techniques with a purposives sampling approach with sample criterias; (1) companies that publish complete and consecutive financial statements from 2018-2022 (2) companies that present their financials statement in Rupiah during research year (3) company that having complete data relate to variable used. These studies use a population of 92 basic industrial and chemical company list on IDX and produced 17 samples during 2018-2022. The data analyst technique used in these studies is multipled linear regression analyst with help of IBM SPSS software version 26. This research was testing use data analyst method include descriptive analyst tests, classical assumption tests, multipled linear regression analyst, hypothesis tests and determination coefficient tests. The results of these studies partially show that inventory intensities have a effects on tax aggressive and sales growth has no effects on tax aggressive. While simultaneously inventory intensities and sales growth have an influence on tax aggressive. Keywords: Tax Aggressive, Inventory Intensities, Sales Growth
Co-Authors , Gilbert Louis Antonio Carla Sucita CaroIina F. Sembiring Chresensia Oppon Natasya Damanik Dedek Handoko Demsy Jura Dirk Roy Kolibu Elva Rohani Alya Fenny B.N.L. Tobing Fitria Anjani TuIuIi Fitrimawati Ndruru Gilbert Timothy Majesty Krisdayanti Parang Laura Magdalena Tampubolon Lenny Panggabean Litos Sitorus Pane Lumbantoruan , Rutman Majesty, Gilbert Timothy Michael Sinaga Naibaho, Joshua Perkasa Pieters K. Pindardhi Ramot P Simanjuntak Ratna Juwita Telaumbanua Rutman Lumbantoruan Sifora Mardalena Metawati Harita Sinaga, Sautman Udur Ernita Aritonang