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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 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 Jurnal Penelitian Pendidikan Indonesia fundamental management journal Research In Management and Accounting (RIMA)
Melinda Malau
Universitas Kristen Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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Journal : Fundamental Management Journal

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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 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 Company Ownership Structure and Earnings Management on Going Concerns Opinion with The Audit Committee as A Moderation Variable in Manufacturing Companies Listed from 2017 to 2022 on the Indonesian Stock Exchange Andriana, Andriana; Nera Marinda Machdar; Melinda Malau
Fundamental Management Journal Vol. 9 No. 1 (2024): ISSN:2540-9220 (Online) APRIL 2024
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v9i1.5802

Abstract

This research aims to examine the effect of ownership structure and earnings management on going concerns opinion with the audit committee as a moderating variable. The population in this study are manufacturing companies listed on Bursa Efek Indonesia from 2017-2022. This research uses quantitative research methods with documentation and library techniques. The sampling technique in this research used a purposive sampling approach. The number of samples in this research were 864 observations on 144 companies within 6 years. The analytical method used in this research uses logistic regression analysis with descriptive analysis of data including descriptive statistical test, classic assumption test including goodness of fit test multicollinearity test, overall model fit test and determination test (McFadden R-squared), Moderation Regression Analysis (MRA) and hypothesis testing, namely the partial t test (statistical Z test) with the EViews application tool version 12. The result of this research indicate that partially institutional ownership has a negative effect on going concerns opinion, managerial ownership has no effect on going concerns opinion, earnings management has a negative effect on going concerns opinion, audit committees cannot moderate in weakening or strengthening the influence of institutional ownership structure on going concerns opinion, the audit committee as a moderating variable can strengthen the effect of managerial ownership structure on going concerns opinion, and the audit committee as a moderating variable can weaken the effect of earnings management on going concerns opinion. Keywords: Institutional Ownership, Managerial Ownership, Earning Management, Going Concerns Opinion, Audit Committee
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