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Journal : fundamental management journal

PENCATATAN PERSEDIAAN DAN PENETAPAN HARGA POKOK PERSEDIAAN PADA PT PERHUTANI (PERSERO) Sitorus, Frangky Yosua; Siagian, Yunus Meherlin; Malau, Melinda
Fundamental Management Journal Vol. 2 No. 1s (2017): ISSN:2540-9220 (online) Volume:2 No.1 April 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i1s.545

Abstract

Trading companies play a major role in world economic activity. Entry and exit of goods, raises revenues and expenditures of money occurred. If you do not want to lose market share in the competitive trade, is the basis for an accountant to be ready and have the initiative in practice what is learned during bench formal. Theory education complex and in practice in the world of work more flexible and easier to apply. But a lot of difference between theory and practice that companies use a method that is more simple, effective and efficient. Findings are compared later writers get into new things that can be learned. When seeing things that do not fit with the theory learned, became something new to the author learned as stock in later day. Of making the report job training, the author makes a conclusion that can find companies in the register and in determining the cost of inventory to the hands consumer.Kata kunci: Aset, Persediaan, Pembelian, Penjualan
The RELATIONSHIP OF SERVICE QUALITY WITH GOJEK CUSTOMER SATISFACTION IN THE ENVIRONMENT OF INDONESIAN CHRISTIAN UNIVERSITY OF CAWANG Lumantoruan, Rutman; Malau, Melinda
Fundamental Management Journal Vol. 3 No. 2 (2018): ISSN: 2540-9816 (print) 2540-9220 (online) Volume:3 No.2 Oktober 2018
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v3i2.919

Abstract

The advantage of ride hailing business in society is huge nowadays. Go-jek plays role in service company, provides opportunity for job applicants from various background to achieve good occupation. To improve customer satisfaction, Go-jek made standard for service quality. As many competitors in ride hailing business, it is important to provide better service quality for customer. From this study result, it could be concluded that Go-jek has performed in content and satisfied service level using Importance Performance Analysis (IPA) and Cartesius Analysis Quadrant model. IPA in all questions for level of customer satisfaction reached 80% which means “strongly agree”; besides for question: According to your experience with Go-jek, is Go-jek’s fare proper to your travelled distance? Reached 79.29; question: Is Go-jek driver is keen to offer mask to you? Reached 71.12; question: Does Go-jek driver offer rain coat to you when rain downs? Reached 78.83 in “agree” scale. In the formation and examination of this study, using IPA model and Cartesius Analysis Quadrant, resulted that customer satisfaction in Go-jek service performance has been located in first and second quadrant, therefore second quadrant should be maintained and first quadrant should be improved to maximize Go-jek’s customer satisfaction. Keyword: service quality, Go-jek
THE EFFECT OF DEBT TO EQUITY RATIO AND GOOD CORPORATE GOVERNANCE AGAINST FIRM VALUE (STUDY ON MINING SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE PERIOD OF 2014-2018) Situmorang, Gavrila Miranda; Johni Siagian; Melinda Malau
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.2837

Abstract

The study aims to identify the effect of debt to equity ratio and good corporate governance on firm value. Researchers used statitic descriptive, classic assumption test and multiple linier method. This study used data of 10 mining sector companies which has been registered on the Indonesia Stock Exchange (BEI) on period of 2014-2018. The study has the results of the debt to equity ratio, managerial ownership, independent board of commissioners have an effect on firm value. Then institusional ownership, audit committee uninfluence on firm value. Keywords: debt to equity ratio, good corporate governance, firm value
THE RELATIONSHIP BETWEEN MOTIVATION AND WORK DISCIPLINE ON EMPLOYEE PRODUCTIVITY AT (PT RIFAN FINANCINDO BERJANGKA JAKARTA) Macau , Marselus; Anggraini , Nenny; Malau, Melinda
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.v6i2.3419

Abstract

“PT Rifan Financindo Futures (RBF) is an investor liaison company with the Jakarta Futures Exchange (BBJ) with more than 20 years of experience in the Commodity Futures Trading Industry and is the largest brokerage company by occupying the number one position of the ten most active brokerage companies from PT Kliring Berjangka Indonesia (Persero). The Company is committed to carrying out regular, fair, effective and transparent futures trading as stipulated in the law in the Futures Trading sector to provide legal certainty for all parties in Futures Trading activities in Indonesia.). In this study, the issues to be discussed is how is the relationship between motivation and work discipline on employee productivity at PT Rifan Financindo Berjangka (RFB). The research was conducted at the PT Rifan Financindo Berjangka (RFB). The purpose of this study was to determine the relationship of motivation and work diciplinediscipline on employee productivity at At PT Rifan Financindo Berjangka (RFB). This research is a survey research with a quantitative approach. The sample of this research is the employees of PT Rifan Financindo Berjangka Jakarta, which found 50 employees with the sampling technique is Non Probability Sampling. The result of this study was indicated that 1) there is a positive and significant the relationship of motivation and work dicipline At PT Rifan Financindo Berjangka (RFB). It is shown by Rank Sperman (0,576), 2) there is a positiveand significant relationship between work discipline and employee productivity at PT Rifan Financindo Berjangka (RFB). It is shown by (0,732)” Keyword : Motivation; Work discipline; Employee productivity
THE EFFECT OF INTEREST RATE, INFLATION, EXCHANGE RATE, GROSS DOMESTIC PRODUCT, DOW JONES INDEX AND COVID-19 ON COMPOSITE STOCK PRICE INDEX IN INDONESIA STOCK EXCHANGE PERIOD OF 2015-2020 Ratnaningrum anstratna@gmail.com; Hutapea, Ganda T.; Malau , Melinda
Fundamental Management Journal Vol. 7 No. 1p (2022): ISSN: 2540-9816 (print) Volume:7 No.1 April 2022
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v7i1p.3881

Abstract

This study aims to determine the effect of BI interest rates, inflation, Rupiah exchange rate against US dollar, GDP growth, Dow Jones Index and Covid-19 as Dummy variable on the composite stock price index during the 2015-2020 period. Data analysis with SPSS using descriptive statistics, classical assumption, multiple linear regression test and hypothesis test using t-test, F-test, and determination of R2. The results showed that BI interest rates and inflation have no effect on the composite stock price index. Rupiah exchange rate against the US dollar have a negative and significant effect on the composite stock price index. GDP growth and Dow Jones Index have a positive and significant effect on composite stock price index. Covid-19 as a dummy variable significantly affecting composite stock price index during the 2015-2020 period.Keywords : Composite Stock Price Index, Interest Rates, Inflation, Exchange Rate, Gross Domestic Product (GDP), Dow Jones Index, Dummy Covid-19
PENGARUH UKURAN PERUSAHAAN, RETURN ON ASSETS (ROA) DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI PERIODETAHUN 2017-2020 SIAHAAN, WINDA CHRISTY; Malau , Melinda; Sembiring, Caroline F.
Fundamental Management Journal Vol. 7 No. 1p (2022): ISSN: 2540-9816 (print) Volume:7 No.1 April 2022
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v7i1p.3884

Abstract

The research objective is to examine the effect of firm size on tax avoidance, the effect of Return On Assets on tax avoidance, the effect of sales growth on tax avoidance. Data analysis was carried out using descriptive analysis method, data collection method used was the documentation method. The data used is secondary data from 2017-2020. The results of this study are the variable company size is negative on tax avoidance. which means that the larger a company is, the lower the occurrence of tax avoidance, the ROA variable has no effect on tax avoidance. Low or high value of ROA has no effect on tax avoidance, sales growth variable has a negative effect on tax avoidance, which means that the higher the value of sales growth, the lower the occurrence of tax avoidance. As for the suggestions to overcome the limitations in this study, the researchers provide several research recommendations, namely that further research is suggested to increase the number of independent variables, so that research results can be more accurate.Keywords: Company Growth, Firm Size, Return on Asset, Tax Avoidance
THE INFLUENCE OF PRODUCT FEATURES, NETWORK REACH, AND PRICE, ON THE PURCHASE DECISION OF RESIDENTS' INTERNET PACKAGES IN LINTONG NIHUTA Posnita Sihombing; Fenny B.N.L. Tobing; Melinda Malau
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.v7i2.4280

Abstract

This study aims to determine the effect of product features, network coverage, and price on purchasing decisions. The population in this study is residents of Lintong Nihuta. The sample set is 100 respondents who use Telkomsel internet package cards. This researcher uses a random sampling technique which includes product features, network coverage, price and purchase decisions. The data analysis method used is descriptive analysis of respondents' characteristics, descriptive data includes, multiple regression analysis. The results of this study indicate that there is an effect of product features. Network coverage, and price simultaneously on the purchase decision. This is indicated by the value of Sig. of 0.000 <0.05 and F count 47.146> Ftable 2.70. Keywords: product features, network coverage, price and purchasing decisions
ANALYSIS OF INTERNAL CONTROL SYSTEM IN COLLECTION OF TRANSPORT TERMINAL RETRIBUTIONS AS REGIONAL ORIGINAL INCOME NORTH TAPANULI DISTRICT (Case Study at North Tapanuli Transportation Service Mutiara hutabarat; Melinda malau; Desideria Regina
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.4783

Abstract

This study aims to determine the effectiveness of internal control in collecting transportation terminal retribution as a source of local revenue (PAD) in Taput Regency. This research is descriptive analysis. The population in this study were all employees of the Dishub Office of North Tapanuli Regency, while the sample in this study was 40 employees who had an interest in the activities of collecting levies from the terminal to depositing the results of the levy to the bank. The hypothesis in this study is suspected that the internal control system in collecting retribution for transportation terminals in North Tapanuli district as a source of local revenue has been implemented effectively. Data collection was carried out using a questionnaire technique and supported by interview techniques with related parties. Keywords: System Analysis, Internal Control System.
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
PENGARUH KOMUNIKASI PEMASARAN PRODUK MELALUI PENGGUNAAN BRAND AMBASSADOR DAN CITRA MEREK TERHADAP KEPUTUSAN PEMBELIAN SCARLETT WHITENING : (Studi Pada Konsumen Scarlett Whitening Mahasiswa FakuItas Ekonomi Dan Bisnis Universitas Kristen Indonesia) Sania Debora Panjaitan; Carolina F. Sembiring; Melinda Malau
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.5276

Abstract

This research is motivated by the conditions of economic and commerciaI competition in Indonesia which are deveIoping very rapidIy every year. This study uses a quaIitative method that describes as weII as expIains the phenomena that occur from the object of research. The data used in this study incIudes primary data in the form of a questionnaire given to 10% of the totaI 400 students of the FacuIty of Economics and Business, Indonesian Christian University cIass of 2018-2021 as consumers and secondary data can be seen from website data. The variabIes tested in this study are the independent variabIes brand ambassador and brand image. The discussion starts from the visuaIization of the respondent's characteristic tabIe based on the status of the cIass. Both variabIes were anaIyzed using the T-Test and F-Test. Based on the resuIts of the T-test on the Brand Ambassador variabIe, the t-count vaIue for brand ambassador was 3.319 with a t-tabIe vaIue of 2,028 (t-count > t-tabIe). These resuIts expIain that the brand ambassador variabIe has a significant effect on the purchase decision variabIe (Ha), so the first hypothesis can be accepted. WhiIe the resuIts of the T-test on the brand image variabIe, the t-count vaIue is 2.979 with a t-tabIe vaIue of 2.028 (t-count > t-tabIe). These resuIts indicate that brand image has a significant effect on the purchase decision variabIe (Ha), so that the second hypothesis can be accepted. Based on the resuIts of the F test, the resuIts show that the F-count is 19.790 whiIe the F-tabIe is 2,87 (F-count > F-tabIe). These resuIts indicate that there is a significant infIuence between the independent variabIes brand ambassador and brand image on the dependent variabIe, nameIy purchase decision (Ha) is acceptabIe. The concIusion that can be drawn from the resuIts of the data anaIysis above, nameIy ScarIett Whitening stiII has to maintain its brand ambassador and stiII maintain the uniqueness of its packaging design, so that it aIways has the characteristics of other products. Keywords: ScarIett Whitening, Brand Ambassador, Brand Image
Co-Authors Aaron Leonard Alfeus Abitmer Gultom Ade Mitha Olivia Tambunan Afriando Agustina, Enica Ajeng Rahmianingsih Allo, Yusuf Rombe M. Anggraini , Nenny Anselmus Rufus Aziz Ambara Bianca Tiffani S Budilaksono, Sularso Carolina F. Sembiring Caroline Caroline Claudia Valoryn Rombe Delvia Sari Lim Desideria Regina Destia Cristia Parenta Doan Sitohang Effendi, Maya Syafriana Emerald Tobing Emma Tampubolon, Emma Englin Widyah Luksiana Erida Manalu Etty Murwaningsari Etty Murwaningsari Evi Syafrida Nasution Farida Farida Feni Ocktafianti Fenny B.N.L. Tobing Fernanda Meita Fharel M. Hutajulu Firdaus, Venus Frangky Yosua Sitorus Fredrick, Ivan Ganda Hutapea Ganda T. Hutapea H.M. Roy Sembel Hartono, Deanna Nathania Heranda, Yohana Firstma Humala Situmorang Humala Situmorang Hutapea, Ganda Hutapea, Ganda T. Ipan Adi Putra Iswandry Elkana Immanuel. S Johni Siagian Jonny Siagian Kendy, Maria Advencia Louisa A. Langi Lumantoruan, Rutman Lumbantoruan , Rutman Lumbantoruan, Rutman Macau , Marselus Meita, Fernanda Melfrida, Christina Mutiara hutabarat Nadhila, Adlina Nera Marinda Machdar Novi Verantika Patricia Irene Posma Sariguna Johnson Kennedy Posnita Sihombing Ratnaningrum anstratna@gmail.com Renny Soeta Roy Sembel Roy Sembel Roy Sembel Roy Sembel, Roy Sembel Rut Monica Desrianty Rut Monica Desrianty T Sangkasari Paranita, Ekayana Sania Debora Panjaitan Sekar Mayangsari Sembiring, Caroline F. Seri Ma Helena Yeimo Shafenti, Shafenti Siagian, Yunus Meherlin SIAHAAN, WINDA CHRISTY Sianturi, Yolanda Sihombing, Salmon Sinaga, Kamer Domician Sitorus, Frangky Yosua Sitorus, Frangky Yosua Situmorang, Gavrila Miranda Situmorang, Humala Situmorang, Humala Suwanto Sirait Suzanna Yosephine Tobing Tarigan, Lukas Tiffani S, Bianca Titik Aryati Tobing, Emerald GM Tobing, Suzanna Josephine L. Tommy Yudistira Trisnawati, Nana Wilson Rajagukguk Winri Veronica Yayuk Febriani Yolanda Sianturi Yosya Sri Rotua Hutahaean Yusuf Rombe M. Allo