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All Journal Buletin Ekonomi Fundamental Management Journal IKRA-ITH ABDIMAS Research In Management and Accounting (RIMA) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Abdi Insani Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) International Journal of Social Science International Journal of Social Service and Research Jurnal Locus Penelitian dan Pengabdian Journal of Social Science Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS Journal of Artificial Intelligence and Digital Business Journal Research of Social Science, Economics, and Management Journal of Business, Social and Technology Eduvest - Journal of Universal Studies Gudang Jurnal Multidisiplin Ilmu IIJSE Jurnal Penelitian Pendidikan Indonesia fundamental management journal IPSSJ Research In Management and Accounting (RIMA) Ascendia: Journal of Economic and Business Advancement Reflektif: Jurnal Pendidikan dan Kebudayaan Journal of Economic Studies IJEMA Prosperia: Journal of Economic Development, Accounting, and Global Markets
Melinda Malau
Universitas Kristen Indonesia
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Journal : fundamental management journal

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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 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 CURRENT RATIO, DEBT EQUITY RATIO, DAN GROSS PROFIT MARGIN TERHADAP HARGA SAHAM PADA SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI TAHUN 2012-2021 Yayuk Febriani; Suwanto Sirait; Frangky Yosua Sitorus; Melinda Malau
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.v8i2.5280

Abstract

Purpose of these studies was to analyse effects of currents ratio, debts equity ratio and gross profit margins on stocks price in manufacturing companies in basic and chemical industries in 2012-2021 (case studies on companies that apply the concept of good corporate governance). In these studies, using quantitative methods with data collections technique using purposive sampling, namely collection by having sample criteria: 1). Companies in basics and chemicals industries sector list on Indonesia Stock Exchanges (IDX) in 2012-2021. 2). Companies in basic and chemical industries sector that have implemented the concept of good corporate governance. 3). Have complete financial statements ending December 31 and published consecutively during the 2012-2021 research period. 4). Have complete financials data to calculates variable in these studies, namely 2012-2021. The test results in these studies concluded that currents ratio has a significances positive effect on stocks price, debts equity ratio has no significances effects on stocks price, gross profitable margins have a significances effect on stocks price. Simultaneously all independent variables, namely Currents Ratio (X1), Debts Equity Ratio (X2), and Gross Profit Margins (X3), d simultaneously have a positive effect on stocks price (Y). Based on result of these studies indicate that currents ratio, debts equity ratio, and gross profit margins have an influence on stocks price. This implies that this variable can be used by investors to carry out analysis before purchasing a company's stock price, in order to benefit from the invested capital. Keywords: Current Ratio, Debt
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 Effect of Tax Planning to Minimize the Tax Burden: A Case Study on an Employee Koperasi at PT.KBX Melfrida, Christina; Malau, Melinda; Sihombing, Salmon
Fundamental Management Journal Vol. 1 No. 01 (2016): FUNDAMENTAL management journal PISSN/EISSN 2540 -9220/2540-9816
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v1i01.194

Abstract

This study aims to determine how the effect of tax planning undertaken by PT. KBX, and to know what the right method to minimize the tax burden. The data for this study were obtained from interviews with tax accounting section and General Human Resources of PT. KBX with observations regarding the implementation of tax planning. The research proves that PT. KBX has not executed tax planning appropriately. The company uses the method of calculation of income tax Article 21 is borne by the employer (net method), so that the expense incurred income tax Article 21 shall be paid in the calculation of taxable income for corporate income tax. As a result the corporate income tax paid is greater.Keywords : Taxes, PT. KBX, Peghasilan Tax (VAT).
The Analysis of Operational Cash Flow, Debt Ratio, Rate of Assets Return on Company Performance: ANALISIS ARUS KAS OPERASIONAL, TINGKAT RASIO HUTANG DAN TINGKAT PENGEMBALIAN ASET TERHADAP KINERJA PERUSAHAAN Malau, Melinda
Fundamental Management Journal Vol. 2 No. 1p (2017): ISSN: 2540-9816 (print) 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.v2i1p.429

Abstract

The research purposed to analyze operating cash flow, leverage and return on asset to the company’s performance. The method used in this research is multiple regression analysis using Eviews 9. The samples used in this research are 242 which is the data of 121 manufacturing companies listed in Indonesia Stock Exchange from 2014-2015. The results show that operating cash flow and return on asset variables have a significant positive effect on the company’s performance, while leverage has a significant negative effect on the company’s performance. Total asset and age of the firm have a significant positive effect on the company’s performance.Keywords: operating cash flow; leverage; return on asset; company’s performance.
The GOVERNANCE ANALYSIS, EXTERNAL WARRANTY, COMPANY CHARACTERISTICS AND BANKRUPTCY AGAINST SUSTAINABILITY REPORT Malau, Melinda
Fundamental Management Journal Vol. 2 No. 2p (2017): ISSN: 2540-9816 (print) Volume:2 No.2 Oktober 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i2p.520

Abstract

The research purposed to analyze the governance, external assurance, firm-level characteristics and financial distress on the sustainability reporting. The method used in this study are multiple regression analysis using Eviews 9. The samples used in this research are 242 which is the data of 121 manufacturing companies listed in Indonesia Stock Exchange from 2014-2015. The results show that governance committee, sustainability report assurance provider, number of members on the audit committee and the number of members on the board of directors as firm-level characteristics have a significant positive effect on the sustainability reporting. Financial distress has a significant negative effect on the sustainability reporting. Operating cash flow has not a significant effect on the sustainability reporting, whereas log total asset has significant positive effect on the sustainability reporting. Keywords: governance; external assurance; firm-level characteristics; financial distress; sustainability reporting
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
Co-Authors Aaron Leonard Alfeus Abitmer Gultom Ade Mitha Olivia Tambunan Adlina Nadhila Afriando Agustina, Enica Ajeng Rahmianingsih Allo, Yusuf Rombe M. Amelia Dian Ayu Kusuma Ningtyas Amelia Dian Ayu Kusuma Ningtyas Amelia Lestari Sinaga Ananda Rusly Andar AndarSaragih Andar Saragih Anggraini , Nenny Anselmus Rufus Astrid Aziz Ambara Bianca Tiffani S Bramantyo Djohanputro Budilaksono, Sularso Carolina F. Sembiring Caroline Caroline Claudia Valoryn Rombe Dedi Nestoriko Sinaga Delvia Sari Lim Delvia Sari Lim Desideria Regina Destia Cristia Parenta Doan Sitohang Dwinita Garel, Christin Effendi, Maya Syafriana Emerald Tobing Emma Tampubolon, Emma Englin Widyah Luksiana Erida Manalu Ester Tesalonika Manri Etty Murwaningsari Etty Murwaningsari Eunike Magdalena Evi Syafrida Nasution Farida Farida Feni Ocktafianti Fenny B.N.L. Tobing Fernanda Meita Fharel M. Hutajulu Firdaus, Venus Frangky Yosua Sitorus Frans Niko Adrian Manurung 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 Jamal Manurung Johni Siagian Jonny Siagian Juaniva Sidharta Kendy, Maria Advencia Leonard Caprio Sibarani Lis Sintha Louisa A. Langi Lumantoruan, Rutman Lumbantoruan , Rutman Lumbantoruan, Rutman Macau , Marselus Mazmur Pardede Meita, Fernanda Melfrida, Christina Mutiara hutabarat Nera Marinda Machdar Novi Verantika Patricia Irene Posma Sariguna Johnson Kennedy Posnita Sihombing Rahel Marisa Lawra Silalahi 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 Sihar Tambun Sihombing, Salmon Simon Veres Sianturi Sinaga, Kamer Domician Sitorus, Frangky Yosua Sitorus, Frangky Yosua Situmorang, Gavrila Miranda Situmorang, Humala Situmorang, Humala Suwanto Sirait Suzanna Yosephine Tobing Tarigan, Lukas Taufik Hidayat Tiara, Fine 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