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<![CDATA[EVALUATION ON THE IMPLEMENTATION OF CUTTING AND DEPOSITION OF INCOME TAX ARTICLE 21 IN EMPLOYEES OF PT. DAYA MITRA SARANA ]]>
<![CDATA[Gembira Siregar]]>;
<![CDATA[Banggas Sitorus]]>;
<![CDATA[Rutman Lumbantoruan]]>
<![CDATA[ Fundamental Management Journal Vol. 6 No. 1p (2021): ISSN: 2540-9816 (print) Volume:6 No.1 April 2021 ]]>
Publisher : <![CDATA[Universitas Kristen Indonesia ]]>
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DOI: 10.33541/fjm.v6i1p.2836
<![CDATA[Taxes are useful as the main source of revenue from the State Budget and are used to finance all State interests. Therefore, improving services and people's welfare is the final goal of the imposition of taxes. One of the things that the government is trying to attract the public's trust to pay taxes is by implementing a self-assessment system. Therefore the authors want to know the implementation of withholding and depositing income tax article 21 on employees of PT. Daya Mitra Sarana and to find out whether PT. Daya Mitra Sarana is compliant and compliant with the regulations. The method used in this writing is the interview method and literature method. The conclusions that the authors can get as a result of the Job Training Report and the discussion that has been done at PT. Daya Mitra Sarana regarding the Evaluation of the Implementation of Withholding and Depositing Income Tax (PPh) Article 21 for employees, namely the calculation / Withholding and deposit of income tax (PPh) 21 at PT. Daya Mitra Sarana is done every month correctly and never too late and is in accordance with Law No. 36 of 2008 concerning income tax and the Director General of Taxes Regulation No. PER-16 / PJ / 2016. Keyword : Income, tax (PPh) 21]]>
<![CDATA[ANALISIS DATA MINING DAN WAREHOUSING ]]>
<![CDATA[Rutman Lumbantoruan]]>;
<![CDATA[Posma Sariguna Johnson Kennedy]]>
<![CDATA[ Buletin Ekonomi Vol. 19 No. 1 (2015): Vol 19 No 1 (2015): Buletin Ekonomi ISSN: 1410-3842 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Kristen Indonesia ]]>
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DOI: 10.33541/buletin ekonomi.v19i1.308
<![CDATA[Data mining adalah salah satu langkah dalam proses Knowledge Discovery in Database (KDD), suatu pengakuan proses pencarian. Data mining menggunakan algoritma tertentu untuk mencari pola dalam database. Machine Learning adalah area dalam kecerdasan buatan yang berhubungan dengan pengembangan teknik yang dapat diprogram dan belajar dari data masa lalu. Pengenalan pola, data mining dan machine learning sering digunakan untuk merujuk pada hal yang sama. Bidang ini mengambil probabilitas dan statistik, kadang-kadang optimasi. Machine Learning menjadi alat analisis dalam data mining.]]>
<![CDATA[PENGARUH KEBIJAKAN MODAL KERJA TERHADAP CURRENT RATIO PADA PT. BANK PAPUA PERIODE 2009-2013 ]]>
<![CDATA[Johny Siagian]]>;
<![CDATA[Richard Marfei Mambrisau]]>;
<![CDATA[Rutman Lumbantoruan]]>
<![CDATA[ Buletin Ekonomi Vol. 19 No. 2 (2015): Buletin Ekonomi ISSN: 1410-3842 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Kristen Indonesia ]]>
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DOI: 10.33541/buletin ekonomi.v19i2.311
<![CDATA[Sebagai lembaga kepercayaan masyarakat, bank harus bisa mengelola likuiditas secara baik terutama ditunjukan untuk memperkecil risiko likuiditas. Perusahaan perbankan membutuhkan modal kerja yang cukup sehingga harus memiliki sumber pendanaan yang baik. Modal kerja yang cukup memungkinkan perusahaan untuk beroperasi dengan seekonomis mungkin. Bank yang mampu mempetahankan tingkat modal kerja yang tinggi akan berpengaruh terhadap likuiditas bank, yaitu bank mampu memenuhi kewajibannya pada saat jatuh tempo. Permasalahan yang diteliti adalah apakah ada pengaruh dari perubahan dalam rasio modal kerja terhadap likuiditas khususnya current ratio. Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan modal kerja terhadap current ratio pada PT. Bank Papua periode 2009-2013. Metode analisis yang digunakan adalah regresi linier sederhana. Hasil pengujian menunjukkan bahwa modal kerja tidak mempengaruhi likuiditas (current ratio) pada PT. Bank Papua.]]>
<![CDATA[PENGARUH PROFESIONALISME DAN PENGALAMAN AUDITOR UNTUK MEMPERTIMBANGKAN TINGKAT MATERIALITAS DALAM PEMERIKSAAN LAPORAN KEUANGAN: (Studi Kasus Pada Kantor Akuntan Publik di Wilayah Jakarta Pusat) ]]>
<![CDATA[Ignatius Natanael Widjaya]]>;
<![CDATA[Ramot P. Simanjuntak]]>;
<![CDATA[Rutman Lumbantoruan]]>
<![CDATA[ Buletin Ekonomi Vol. 20 No. 1 (2016): Buletin Ekonomi ISSN: 1410-3842 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Kristen Indonesia ]]>
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DOI: 10.33541/buletin ekonomi.v20i1.325
<![CDATA[Perlu diperhatikan pengaruh profesionalisme dan pengalaman auditor terhadap pertimbangan tingkat materialitas pemeriksaan laporan keuangan. Hasil penelitian, terdapat pengaruh profesionalisme auditor untuk mempertimbangkan tingkat materialitas dalam pemeriksaan laporan keuangan. Tidak ada pengaruh pengalaman auditor untuk mepertimbangkan tingkat materialitas dalam pemeriksaan laporan keuangan. Terdapat pengaruh profesionalisme dan pengalaman auditor untuk mempertimbangkan tingkat materialitas dalam pemeriksaan laporan keuangan secara bersamaan. Kata kunci : Auditor, Laporan Keuangan, Profesionalisme, Materialitas]]>
<![CDATA[The Influence of Motivation and Work Discipline on Teacher Performance at Yos Sudarso Dobo Junior High School ]]>
<![CDATA[Ivakdalam , Veronika Ingrit]]>;
<![CDATA[Christina N.Sihombing]]>;
<![CDATA[Rutman Lumbantoruan]]>
<![CDATA[ Fundamental Management Journal Vol. 7 No. 1 (2022): 2540-9220 (online) Volume:7 No.1 April 2022 ]]>
Publisher : <![CDATA[Universitas Kristen Indonesia ]]>
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DOI: 10.33541/fjm.v7i1.3893
<![CDATA[The objectives of this study are: To identify the influence of motivation on teacher performance at Yos Sudarso Dobo Junior High School and to identify the influence of Work Discipline on Teacher Performance at Yos Sudarso Dobo Junior High School. This research includes the type of associative research. The research location is Yos Sudarso Dobo Junior High School which is located at Mutiara street Number .132. Aru Islands District. Maluku Province. The research method used in this study was a questionnaire and used 26 respondents as the population and sample. to calculate each indicator, using a Likert scale and the data in this study used qualitative data obtained from the questionnaire which was converted into quantitative data to convert qualitative data to quantitative data using the Succesive Interval (MSI) Method. Through the MSI method, the results of the ordinal data questionnaire were transformed into interval data, while to test the research instrument using data analysis techniques, the Validity and Reliability Test of the questionnaire. Furthermore, simple linear regression analysis is used to find the regression equation. Next, do the coefficient of determination test to determine the effect between the independent variable and the dependent variable. And to test the hypothesis using t test (partial). The results showed that in testing the hypothesis using the t-test partially Motivation has a significance value of 0.000 > 0.05, meaning that there is a significant influence between motivation on teacher performance and work discipline has a significance value of 0.000 <0.05, meaning that there is a significant influence between work discipline on teacher performance.Keywords: Motivation, Work Discipline, Teacher Performance]]>
<![CDATA[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 ]]>
<![CDATA[Krisdayanti Parang]]>;
<![CDATA[Juaniva Sidharta]]>;
<![CDATA[Rutman Lumbantoruan]]>
<![CDATA[ Fundamental Management Journal Vol. 7 No. 1 (2022): ISSN:2540-9220 (online) APRIL 2022 ]]>
Publisher : <![CDATA[Universitas Kristen Indonesia ]]>
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DOI: 10.33541/fjm.v7i1.3895
<![CDATA[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.]]>
<![CDATA[PENGARUH PRODUK DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN SEPATU FUTSAL MEREK SPECS (STUDI KASUS UKOM FUTSAL UNIVERSITAS KRISTEN INDONESIA) ]]>
<![CDATA[Salma Reza Safira]]>;
<![CDATA[Sinaga, Sautman]]>;
<![CDATA[Rutman Lumbantoruan]]>
<![CDATA[ Fundamental Management Journal Vol. 8 No. 2 (2023): ISSN:2540-9220 (Online) OKTOBER 2023 ]]>
Publisher : <![CDATA[Universitas Kristen Indonesia ]]>
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DOI: 10.33541/fjm.v8i2.5281
<![CDATA[This research study was carried out in order to be able to provide information related to the impact that arises from product and price influences on the purchasing decision of futsal shoes with the Specs trademark purchased by Indonesian Christian University UKOM Futsal students. The way to get field data from this research study is to give a questionnaire sheet to the respondents to fill in according to their respective choices. Students of Ukom Futsal Christian University of Indonesia are the population of this research study and the number of samples used to provide answers to the questionnaire questions is 58 respondents. The study sample was found using a purposive sampling method. Product and price are the independent variables of this study, the dependent variable used is purchasing decisions. Testing the field data that has been obtained uses the help of SPSS. A complete statistical test is used for the validity of the data obtained. Processing of field data obtained the following results: (1) there was a product influence on the purchasing decision of the Specs brand futsal shoes at Ukom Futsal UKI. (2) there is a price effect on the purchasing decision of Specs brand futsal shoes at Ukom Futsal UKI. (3) there is an influence of product and price on the purchasing decision of the Specs brand futsal shoes of 83.6%. In accordance with the field findings, the suggestion for the company is to complete the collection of goods and expand the reach of the marketing area. Keywords: Product, Price, Purchase Decision]]>
<![CDATA[EVALUATION ON THE IMPLEMENTATION OF CUTTING AND DEPOSITION OF INCOME TAX ARTICLE 21 IN EMPLOYEES OF PT. DAYA MITRA SARANA ]]>
<![CDATA[Gembira Siregar]]>;
<![CDATA[Banggas Sitorus]]>;
<![CDATA[Rutman Lumbantoruan]]>
<![CDATA[ Fundamental Management Journal Vol. 6 No. 1p (2021): ISSN: 2540-9816 (print) Volume:6 No.1 April 2021 ]]>
Publisher : <![CDATA[Universitas Kristen Indonesia ]]>
Show Abstract
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DOI: 10.33541/fjm.v6i1p.2836
<![CDATA[Taxes are useful as the main source of revenue from the State Budget and are used to finance all State interests. Therefore, improving services and people's welfare is the final goal of the imposition of taxes. One of the things that the government is trying to attract the public's trust to pay taxes is by implementing a self-assessment system. Therefore the authors want to know the implementation of withholding and depositing income tax article 21 on employees of PT. Daya Mitra Sarana and to find out whether PT. Daya Mitra Sarana is compliant and compliant with the regulations. The method used in this writing is the interview method and literature method. The conclusions that the authors can get as a result of the Job Training Report and the discussion that has been done at PT. Daya Mitra Sarana regarding the Evaluation of the Implementation of Withholding and Depositing Income Tax (PPh) Article 21 for employees, namely the calculation / Withholding and deposit of income tax (PPh) 21 at PT. Daya Mitra Sarana is done every month correctly and never too late and is in accordance with Law No. 36 of 2008 concerning income tax and the Director General of Taxes Regulation No. PER-16 / PJ / 2016. Keyword : Income, tax (PPh) 21]]>
<![CDATA[The Influence of Motivation and Work Discipline on Teacher Performance at Yos Sudarso Dobo Junior High School ]]>
<![CDATA[Ivakdalam , Veronika Ingrit]]>;
<![CDATA[Christina N.Sihombing]]>;
<![CDATA[Rutman Lumbantoruan]]>
<![CDATA[ Fundamental Management Journal Vol. 7 No. 1 (2022): 2540-9220 (online) Volume:7 No.1 April 2022 ]]>
Publisher : <![CDATA[Universitas Kristen Indonesia ]]>
Show Abstract
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Download Original
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Check in Google Scholar
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DOI: 10.33541/fjm.v7i1.3893
<![CDATA[The objectives of this study are: To identify the influence of motivation on teacher performance at Yos Sudarso Dobo Junior High School and to identify the influence of Work Discipline on Teacher Performance at Yos Sudarso Dobo Junior High School. This research includes the type of associative research. The research location is Yos Sudarso Dobo Junior High School which is located at Mutiara street Number .132. Aru Islands District. Maluku Province. The research method used in this study was a questionnaire and used 26 respondents as the population and sample. to calculate each indicator, using a Likert scale and the data in this study used qualitative data obtained from the questionnaire which was converted into quantitative data to convert qualitative data to quantitative data using the Succesive Interval (MSI) Method. Through the MSI method, the results of the ordinal data questionnaire were transformed into interval data, while to test the research instrument using data analysis techniques, the Validity and Reliability Test of the questionnaire. Furthermore, simple linear regression analysis is used to find the regression equation. Next, do the coefficient of determination test to determine the effect between the independent variable and the dependent variable. And to test the hypothesis using t test (partial). The results showed that in testing the hypothesis using the t-test partially Motivation has a significance value of 0.000 > 0.05, meaning that there is a significant influence between motivation on teacher performance and work discipline has a significance value of 0.000 <0.05, meaning that there is a significant influence between work discipline on teacher performance.Keywords: Motivation, Work Discipline, Teacher Performance]]>
<![CDATA[THE INFLUENCE OF BRAND AMBAS THE INFLUENCE OF BRAND AMBASSADOR, BRAND IMAGE AND ADVERTISING ON PURCHASING DECISIONS AT SHOPEE: - ]]>
<![CDATA[, Feronika Verawati Samosir]]>;
<![CDATA[Rutman Lumbantoruan]]>;
<![CDATA[Netty Laura]]>
<![CDATA[ Fundamental Management Journal Vol. 9 No. 2 (2024): ISSN:2540-9220 (Online) OKTOBER 2024 ]]>
Publisher : <![CDATA[Universitas Kristen Indonesia ]]>
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DOI: 10.33541/fjm.v9i2.6170
<![CDATA[This research is quantitative research used to see the influence of brand ambassadors, brand image and advertising on purchasing decisions at Shopee in the people of Puri Kembangan Selatan Subdistrict. Determining as many samples as determined in the Taro Yamane formula where the population is known. The research results at the significant level for (1) variable (X1) are 0.275 > 0.05 with a calculated t value < t table of (1.107 < 1.990), meaning that Brand Ambassador is partially positive but not significant in purchasing decisions. (2) The significant level of Brand image (X2) is 0.000 < 0.05 with a calculated t value > t table of (6.213> 1.990) which means that it partially has a positive and significant effect on purchasing decisions. (3) The significant level of advertising is 0.000 < 0.05 with a calculated t value > t table of (11.624 > 1.990). The results of the simultaneous test show that the calculated f value is 337.469 > 2.72 and the significance is 0.000 < 0.05, which means that X1, The researcher's suggestions for Shopee E-commerce where the Brand Ambassador variable section has the lowest score, so Shopee should be able to increase the Brand Ambassador value by appointing Brand Ambassadors who are very popular so that they can attract more consumer attention, especially to Shopee E-commerce in the future. Keywords: Brand Ambassador, Brand image, Advertising, Purchase Decision]]>
