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All Journal Buletin Ekonomi Fundamental Management Journal IKRA-ITH ABDIMAS fundamental management journal
Rutman Lumbantoruan
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Fundamental Management Journal

 1 
EVALUATION ON THE IMPLEMENTATION OF CUTTING AND DEPOSITION OF INCOME TAX ARTICLE 21 IN EMPLOYEES OF PT. DAYA MITRA SARANA Gembira Siregar; Banggas Sitorus; Rutman Lumbantoruan
Fundamental Management Journal Vol. 6 No. 1p (2021): ISSN: 2540-9816 (print) Volume:6 No.1 April 2021
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v6i1p.2836

Abstract

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
The Influence of Motivation and Work Discipline on Teacher Performance at Yos Sudarso Dobo Junior High School Ivakdalam , Veronika Ingrit; Christina N.Sihombing; Rutman Lumbantoruan
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.v7i1.3893

Abstract

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
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.
PENGARUH PRODUK DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN SEPATU FUTSAL MEREK SPECS (STUDI KASUS UKOM FUTSAL UNIVERSITAS KRISTEN INDONESIA) Salma Reza Safira; Sinaga, Sautman; Rutman Lumbantoruan
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.v8i2.5281

Abstract

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
THE INFLUENCE OF BRAND AMBAS THE INFLUENCE OF BRAND AMBASSADOR, BRAND IMAGE AND ADVERTISING ON PURCHASING DECISIONS AT SHOPEE: - , Feronika Verawati Samosir; Rutman Lumbantoruan; Netty Laura
Fundamental Management Journal Vol. 9 No. 2 (2024): ISSN:2540-9220 (Online) OKTOBER 2024
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v9i2.6170

Abstract

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
Co-Authors , Feronika Verawati Samosir Alexander Benedictus Bala T Anastasia Zefanya Banggas Sitorus Budi Leksono Christina N.Sihombing Elisabeth Gracia Virluna Naku Gembira Siregar Ignatius Abraham Enga Tifaona Ignatius Natanael Widjaya Ivakdalam , Veronika Ingrit Johny Siagian Juaniva Sidharta Krisdayanti Parang Nenny Anggraini Netty Laura Posma Sariguna Johnson Kennedy Ramot P. Simanjuntak Richard Marfei Mambrisau Salma Reza Safira Silvanita, Ktut Sinaga, Sautman