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Ganda T. Hutapea
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ANALYSIS OF THE INFLUENCE OF BUSSINESS RISK AND FINANCIAL RISK AGAINST THE PROFITABILITY OF TELECOMMUNICATIONS SUB SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (2012-2019 PERIOD) Sondang; Ganda T. Hutapea
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.v7i2.4275

Abstract

This research aimed to analyze the influence of business risk and financial risk both partially and simultaneously against Return on Equity of telecommunications companies listed on the Indonesia Stock Exchange during 2012-2019 period. The samples in this study were 4 telecommunications companies, which publishes the annual report during 2012-2019 period. Analysis teqnique used is multiple linear regression. The result of these findings of t test shown that business risk partially has no effect against Return on Equity, based on the findings shown that a significant value of 0.561>0.05 and financial risk has effect against Return on Equity, based on the findings shows that a significant value of 0.023<0.05. The findings state that business risk and financial risk simultaneously have no effect against Return on Equity, this is shown that a significance value (0.062>0.05). The result of data shown that the coefficients of determination is 0,174 or 17,4%. Keywords: Business Risk, Financial Risk, Profitability
The Influence of Workload and Work Motivation on Employee Performance at PT Tugu Reasuransi Indonesia Ruth Elisabet Rosemary; Edison Siregar; Ganda T. Hutapea
Fundamental Management Journal Vol. 8 No. 1p (2023): ISSN:2540 -9816 EDISI PRINT, APRIL 2023
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v8i1p.4786

Abstract

Workloads, work motivations and employee performances can influence each other. The scope of discussion in these studies is the employee of PT. Indonesian Reinsurance Monument. Purposes of these studies was to determining (1) the effects of workloads on the performances of PT. Tugu Reasuransi Indonesia, (2) influences of work motivations on performances of employee of PT. Tugu Reasuransi Indonesia, (3) the effects of workloads and work motivation simultaneously on performances of employees of PT. Indonesian Reinsurance Monument. Quantitative method in these studies used SPSS version 25. Population of these studies was all employee of PT. Tugu Reasuransi Indonesia, which has 110 Employees use saturate sample techniques, so that data processed is 86 people. Results of these studies are as follow: (1) effects of workloads on performances of PT. The Indonesian Reinsurance Monument obtained tcount (8.582) > ttable (1.988) with a significant levels of 0.00 <0.05. From these result stated that Ho was reject (Ha accept). That show that workload affect the performances of employee of PT. Tugu Reasuransi Indonesia, (2) influence of the work motivations on performances of employee of PT. The Indonesian Reinsurance Monument obtained tcount (5.743) > ttable (1.988) with a significant level of 0.00 <0.05. From these results it can be conclud that Ho is reject (Ha is accept). This shows thats work motivation affect the performances of employee of PT. Indonesian Reinsurance Monument. (3) effect of workloads and the work motivation simultaneously on performances of employee of PT. The Indonesian Reinsurance Monument obtained fcount (36.654) > ftable (3.11) with a significant level of 0.00 <0.05. From these result stated that Ho was reject (Ha accept). That indicates are workload and the work motivation simultaneously affect performances of employee of PT. Indonesian Reassurance Monument. Keywords: workload, work motivation, and employee performance
PENGARUH TAX AMNESTY, SANKSI PAJAK DAN SOSIALISASI PERPAJAKAN TERHADAP PENERIMAAN PAJAK DI KPP PRATAMA JAKARTA JATINEGARA : The Influence of Tax Amnesty, Tax Sanctions and Tax Socialization on Tax Revenue at KPP Pratama Jakarta Jatinegara Christin Jevania; Jonson Pakpahan; Ganda T. Hutapea
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.5269

Abstract

Abstract In these studies, the impact of tax amnesty, tax sanctions, and tax socialization on tax revenue in KPP Pratama Jakarta Jatinegara is to be ascertained. Quantitative research methodology is employed in this area of study. All KPP Pratama Jakarta Jatinegara staff and employees who are now employed in the study's populations. Samples strategy employed in these studies is known as purposeful sampling. 31 persons in total took part in the survey. For the purposes of this study, primary data is employed, with respondents' responses serving as the major source of primary data. With the use of SPSS 26, direct linear regressions was use to analyzing data. Research's findings are as follows: Tax Sanctions, with a regression coefficients of 0.938 and a t counts of 21.569, has a positive and significancy impacts on taxes revenue in KPP Pratama Jakarta Jatinegara; Tax Amnesty, with a regression coefficients of -0.141 and a t counts of 1.939, has no positive and insignificant impact on tax revenue; and Tax Socialization, with a regression coefficients of 0.938 and a t counts of 21.569. Keywords: Tax Amnesty, Tax Sanctions, Tax Socialization, Tax Revenue
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI KABUPATEN PANIAI (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Kabupaten Timika) Seri Ma Helena Yeimo; Melinda Malau; Ganda T. Hutapea
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.v8i2.5285

Abstract

The formulation of the problem in this study is the factors that influence individual taxpayer compliance. The purpose of this research is to find out whether Fiskus services, awareness of paying taxes, and insights about taxes have an impact on compliance with the obligation to invite individuals. The data analysis used was (1) descriptive statistical test, namely determining the maximum value, minimum value and average value (mean) as well as the standard deviation of the data, (2) multicollinearity test, normality and heteroscedasticity, (3) multiple linear regression test, is to use a partial or simultaneous significance test. In this study only used a partial test. The data used is sourced from primary data using questionnaires for individual taxpayers in Paniai Regency as respondents. The results of the first data analysis at a significance value of 0.000 <0.05 means that the size of the tax authorities has an impact on individual taxpayer compliance, the second significance value of 0.393 > 0.05 means awareness of paying taxes has no impact on individual taxpayer compliance, the third significance value is 0.001 <0.05 means that insight into taxes has an impact on individual taxpayer compliance. The conclusion is that tax authorities and tax knowledge have a big influence in carrying out tax obligations, but taxpayers do not have the awareness to carry out their tax obligations. Suggestions for future researchers are expected to enlarge the scope of research, the tax authorities can be more proactive and improve the quality of services and additional facilities that can support the breadth of taxpayers to fulfill their tax obligations. Keywords : Compliance; Fiscal Service; Knowledge; Paying Awareness
THE INFLUENCE OF PROMOTION, PRICE AND PRODUCT QUALITY ON THE PURCHASE DECISION OF HONDA MOTOR PARTS (CASE STUDY IN AHASS HONDA INTI MOTOR DEPOK) bhaskara, Bhaskara Damar Djarkasih; Fenny B.N.L. Tobing; Ganda T. Hutapea
Fundamental Management Journal Vol. 9 No. 1p (2024): ISSN:2540 -9816 EDISI PRINT, APRIL 2024
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v9i1p.5796

Abstract

Ahass Honda Inti Motor is a company engaged in the motorcycle repair shop (spare parts service, spare parts and others). This dealership was built to be a solution to the many motorcycle dealers around Depok that have not been officially standardized. but according to the comparison and consideration for consumers. However, this dealer has several problems, such as consumers around Depok who prefer to service at unofficial dealers, even though in terms of spare parts security, it is the official dealer who has a better level of security. The variables used in this research study are Promotion (X1), Price (X2) and Product Quality (X3) and indicators of customer satisfaction are the main things studied. This research has a quantitative type and the data is processed using Rank Spearman. A total of 52 people were respondents in this research study. The research findings state that the effect of promotion on purchasing decisions is due to the rcount results being more than rtable. And there is a price effect on purchasing decisions because rcount is greater than rtable. There is a Quality Effect on Purchasing Decisions because the rcount value is more than the rtable. Key Words: Promotion, Price, Product Quality and Purchasing Decision
ANALYSIS OF THE INFLUENCE OF BUSSINESS RISK AND FINANCIAL RISK AGAINST THE PROFITABILITY OF TELECOMMUNICATIONS SUB SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (2012-2019 PERIOD) Sondang; Ganda T. Hutapea
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.v7i2.4275

Abstract

This research aimed to analyze the influence of business risk and financial risk both partially and simultaneously against Return on Equity of telecommunications companies listed on the Indonesia Stock Exchange during 2012-2019 period. The samples in this study were 4 telecommunications companies, which publishes the annual report during 2012-2019 period. Analysis teqnique used is multiple linear regression. The result of these findings of t test shown that business risk partially has no effect against Return on Equity, based on the findings shown that a significant value of 0.561>0.05 and financial risk has effect against Return on Equity, based on the findings shows that a significant value of 0.023<0.05. The findings state that business risk and financial risk simultaneously have no effect against Return on Equity, this is shown that a significance value (0.062>0.05). The result of data shown that the coefficients of determination is 0,174 or 17,4%. Keywords: Business Risk, Financial Risk, Profitability
The Influence of Workload and Work Motivation on Employee Performance at PT Tugu Reasuransi Indonesia Ruth Elisabet Rosemary; Edison Siregar; Ganda T. Hutapea
Fundamental Management Journal Vol. 8 No. 1p (2023): ISSN:2540 -9816 EDISI PRINT, APRIL 2023
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v8i1p.4786

Abstract

Workloads, work motivations and employee performances can influence each other. The scope of discussion in these studies is the employee of PT. Indonesian Reinsurance Monument. Purposes of these studies was to determining (1) the effects of workloads on the performances of PT. Tugu Reasuransi Indonesia, (2) influences of work motivations on performances of employee of PT. Tugu Reasuransi Indonesia, (3) the effects of workloads and work motivation simultaneously on performances of employees of PT. Indonesian Reinsurance Monument. Quantitative method in these studies used SPSS version 25. Population of these studies was all employee of PT. Tugu Reasuransi Indonesia, which has 110 Employees use saturate sample techniques, so that data processed is 86 people. Results of these studies are as follow: (1) effects of workloads on performances of PT. The Indonesian Reinsurance Monument obtained tcount (8.582) > ttable (1.988) with a significant levels of 0.00 <0.05. From these result stated that Ho was reject (Ha accept). That show that workload affect the performances of employee of PT. Tugu Reasuransi Indonesia, (2) influence of the work motivations on performances of employee of PT. The Indonesian Reinsurance Monument obtained tcount (5.743) > ttable (1.988) with a significant level of 0.00 <0.05. From these results it can be conclud that Ho is reject (Ha is accept). This shows thats work motivation affect the performances of employee of PT. Indonesian Reinsurance Monument. (3) effect of workloads and the work motivation simultaneously on performances of employee of PT. The Indonesian Reinsurance Monument obtained fcount (36.654) > ftable (3.11) with a significant level of 0.00 <0.05. From these result stated that Ho was reject (Ha accept). That indicates are workload and the work motivation simultaneously affect performances of employee of PT. Indonesian Reassurance Monument. Keywords: workload, work motivation, and employee performance
PENGARUH TAX AMNESTY, SANKSI PAJAK DAN SOSIALISASI PERPAJAKAN TERHADAP PENERIMAAN PAJAK DI KPP PRATAMA JAKARTA JATINEGARA : The Influence of Tax Amnesty, Tax Sanctions and Tax Socialization on Tax Revenue at KPP Pratama Jakarta Jatinegara Christin Jevania; Jonson Pakpahan; Ganda T. Hutapea
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.5269

Abstract

Abstract In these studies, the impact of tax amnesty, tax sanctions, and tax socialization on tax revenue in KPP Pratama Jakarta Jatinegara is to be ascertained. Quantitative research methodology is employed in this area of study. All KPP Pratama Jakarta Jatinegara staff and employees who are now employed in the study's populations. Samples strategy employed in these studies is known as purposeful sampling. 31 persons in total took part in the survey. For the purposes of this study, primary data is employed, with respondents' responses serving as the major source of primary data. With the use of SPSS 26, direct linear regressions was use to analyzing data. Research's findings are as follows: Tax Sanctions, with a regression coefficients of 0.938 and a t counts of 21.569, has a positive and significancy impacts on taxes revenue in KPP Pratama Jakarta Jatinegara; Tax Amnesty, with a regression coefficients of -0.141 and a t counts of 1.939, has no positive and insignificant impact on tax revenue; and Tax Socialization, with a regression coefficients of 0.938 and a t counts of 21.569. Keywords: Tax Amnesty, Tax Sanctions, Tax Socialization, Tax Revenue
THE INFLUENCE OF PROMOTION, PRICE AND PRODUCT QUALITY ON THE PURCHASE DECISION OF HONDA MOTOR PARTS (CASE STUDY IN AHASS HONDA INTI MOTOR DEPOK) bhaskara, Bhaskara Damar Djarkasih; Fenny B.N.L. Tobing; Ganda T. Hutapea
Fundamental Management Journal Vol. 9 No. 1p (2024): ISSN:2540 -9816 EDISI PRINT, APRIL 2024
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v9i1p.5796

Abstract

Ahass Honda Inti Motor is a company engaged in the motorcycle repair shop (spare parts service, spare parts and others). This dealership was built to be a solution to the many motorcycle dealers around Depok that have not been officially standardized. but according to the comparison and consideration for consumers. However, this dealer has several problems, such as consumers around Depok who prefer to service at unofficial dealers, even though in terms of spare parts security, it is the official dealer who has a better level of security. The variables used in this research study are Promotion (X1), Price (X2) and Product Quality (X3) and indicators of customer satisfaction are the main things studied. This research has a quantitative type and the data is processed using Rank Spearman. A total of 52 people were respondents in this research study. The research findings state that the effect of promotion on purchasing decisions is due to the rcount results being more than rtable. And there is a price effect on purchasing decisions because rcount is greater than rtable. There is a Quality Effect on Purchasing Decisions because the rcount value is more than the rtable. Key Words: Promotion, Price, Product Quality and Purchasing Decision
The Influence Of Profitability Rasio On Stock Performance With Return Market Control Variabel In The Telecomunication Sub-Sector Listed On The Indonesia Stock Exchange Before, During and After Covid 19 Sindi Sri Deviana Manalu; Jonny Siagian; Ganda T. Hutapea
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.v9i2.6288

Abstract

Knowing how the Profitability Ratio affects Stock Performance is the purpose of this study where the profitability ratio uses Earning Yield (EY) and Return On Equity (ROE) indicators and stock performance measured by Stock Return and Stock Risk. In There is a control variable, namely Return Market and the object under study is a telecommunications company listed on IDX with the data taken is data for the period before Covid 19 (2018-2019), the period during Covid 19 (2020-2021) and the period after Covid 19 (2022). Regression analysis using panel data and descriptive analysis, classical assumptions, F test, T test and R2 are used which are processed using the Eviews 12. the number of research samples is 4 companies taken by purposive sampling method and the type of research data is secondary data. The test results on stock returns show that the profitability ratio in the study period did not have a significant effect while the Return Market only had a positive and significant effect in the period during Covid 19. Testing of stock Risk shows that in the period before Covid 19 the profitability ratio has a significant effect while the Return Market is not significant, the period during Covid 19 the research variables have no significant effect and in the period after Covid 19 a significant effect is only shown by earning yield. Testing of stock returns simultaneously only in the period during Covid 19, while testing of Risk only in the period before and after Covid 19. Keywords: Stock Return, Stock Risk, Earning Yield, Return On Equity (ROE) Return Market
Co-Authors bhaskara, Bhaskara Damar Djarkasih Christin Jevania Edison Siregar Fenny B.N.L. Tobing Fetrando Sakti Kasih Harahap Jonny Siagian Jonson Pakpahan Melinda Malau Ruth Elisabet Rosemary Seri Ma Helena Yeimo Sindi Sri Deviana Manalu Sondang Suzanna Josephine L.Tobing