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fundamental management journal
Published by Universitas Kristen Indonesia
ISSN : 25409816     EISSN : 25409220     DOI : https://doi.org/10.33541
Core Subject : Social,
Social Sciences
The Fundamental Management Journal provides a valuable outlet for basic research on management and economic-orientated themes and topics. It publishes articles of a multi-disciplinary and interdisciplinary nature as well as empirical research from within traditional disciplines and managerial functions. With contributions from all lecturer and researcher, the journal includes articles across the full range of management and economics disciplines.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 170 Documents
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The Influence of Profitabilities and Capital Structure to Company Performance Louvisa, Dina Esra; Tarigan, Lukas; Sembiring, Carolina F.
Fundamental Management Journal Vol. 2 No. 2 (2017): ISSN:2540-9220 (online) Volume:2 No.2 Oktober 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i2.559

Abstract

The influence of profitabilities and capital stucture to company performance. Research aims at explaning effect of profitability and capital stucture on company performance. Research also considers testing the effect of profitability and capital stucture simultaneously or partially on company performance. Study sample of 7 property and real estate companies listed on the Indonesia Stock Exchange. Observation made during the period of 7 years, the years 2009-2015. Data analysis techniques used in the study was conducted using miltiple regression analysis. Results of research indicate that variables of profitability and capital structure simultaneoously provide significant effect on company performance. Partially, only variabel of profitability ROE significantly affect company performance, while ROA not. Also DER variable of Capital Structure don’t have significant affect on company performance.Keywords: Profitability, Capital Structure, Company Performance
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY AND CAPITAL INTENSITY TO AGGRESSIVENESS A TAX ON MINING COMPANIES THAT: REGISTERED AT THE INDONESIAN STOCK EXCHANGE A PERIOD OF THE YEAR 2011 – 2015 Ambarita, Sulastri; Pakpahan, Johnson; Sidharta, Juaniva
Fundamental Management Journal Vol. 2 No. 2 (2017): ISSN:2540-9220 (online) Volume:2 No.2 Oktober 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i2.560

Abstract

The purpose of this research to know whether there were influence corporate social responsibility (CSR) and capital intensity of tax aggressiveness company. Independent variable used in research is disclosure of corporate social responsibility and capital intensity, while dependent variable the research is aggressiveness tax. The data used funded by primary data company to a period of five years from 2011 up to 2015. The methodology used writer is the kind of research causal, to know relations independent variable and dependent variable. The hypothesis used is H0 :βi = 0 (no influence between CSR and capital intensity to aggressiveness taxes). HA : βi ≠ 0 (Is influence between CSR and capital intensity to aggressiveness taxes). Significant level of used 0.05 if the value of the significance of smaller than 5 percent free Independent variable significant on dependent variables. This research result indicates that CSR and capital intensity simultaneously not affect significantly to aggressiveness tax .Keywords: CSR, capital intensity, aggressiveness tax.
The Influence of Return On Equity, Likuidity, Leverage, Activity and the Ratio of Market: Value on stock returns LQ 45 in Indonesia Stock Exchange for the period 2012-2015 Septianingsih, Karunia Novia Ayu; Hutapea, Ganda T.; Kennedy, Posma Sariguna Johnson
Fundamental Management Journal Vol. 2 No. 2 (2017): ISSN:2540-9220 (online) Volume:2 No.2 Oktober 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i2.561

Abstract

Objective is to see how Return On Equity, likuidity, leverage, activity and the ratio of market value partially or simultaneously against company LQ 45 stock returns in the Indonesia Stock Exchange for the period 2012-2015. Sampling this study was conducted using purposive sampling with namely sampling based criteria certain writer is used, so that the sample in this study were 17 companies LQ 45 in the Indonesia Stock Exchange for the period 2012-2015. The data source is derived from the company's financial statements for the period 2012-2015. Data analysis technique used is descriptive statistics, classical assumption test and multiple linear regression, hypothesis testing well as partial with t test and test hypotheses simultaneous with F test. t test results showed that the Return On Equity influential against stock returns, the likuidity does not affect on stock returns, leverage is not an effect on stock returns, activity no effect on stock returns, and the ratio of market value effect on stock returns. The test results F explained that the Return On Equity, likuidity, leverage, activity and the ratio of market value partially against simultaneously affect stock returns companies LQ 45 in the Indonesia Stock Exchange for the period 2012-2015.Keywords: Return On Equity, likuidity, leverage, activity, the ratio of market value, stock returns.
THE ANALYSIS FISCAL CORRECTION IN THE CALCULATION OF INCOME TAX AGENCY: PT CAHAYA SEMESTA BERSAMA Sirait, Rasisca; Hutajulu, Fharel M.; Lumbantoruan, Rutman
Fundamental Management Journal Vol. 2 No. 2 (2017): ISSN:2540-9220 (online) Volume:2 No.2 Oktober 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i2.562

Abstract

In the analysis performed on the income statement of commercial PT. Light the Universe Together obtained positive fiscal correction Rp. 157 312 678 while the number of negative fiscal correction Rp. -240 438 974. These results indicate the existence of differences between accounting profits and profits for tax purposes. Commercial profit for 2015 amounted to Rp. 2238427655 whereas the taxable income of Rp. 2,155,301,359 and the amount of corporate income tax on PT. Light the Universe Together is Rp. 487 205 085. The conclusion from this research that the taxation policy applied by PT. Light the Universe Together with the conduct of fiscal correction in accordance with the regulations and taxation law. The cost is a constraint only zakat corrected positively to a company PT. Light the Universe Together, while taxation should not be corrected in a positive, because according to the Finance Ministry Regulation No. 254 / PMK.03 / 2010 paragraph 1 states that Zakat or compulsory religious donations may be deducted from the gross income. while in the calculation of corporate income tax, the calculation was done by the company is accurate and not experience either error in calculating the number of installments of income tax and income tax payable Article 25Keywords: Fiscal Correction ,Calculation ,Tax Agency
THE ANALYSIS OF CALCULATION, SETTLEMENT AND REPORTING: OF INCOME TAX ARTICLE 23 IN PT. POLYTECH INDONESIA IN 2016 Octavania, Hilda Yolanda; Manurung, Jean P.; L.Tobing, Suzanna Josephine L.Tobing
Fundamental Management Journal Vol. 2 No. 2 (2017): ISSN:2540-9220 (online) Volume:2 No.2 Oktober 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i2.563

Abstract

This study aims to determine whether the implementation and recording of transactions related to Income Tax Article 23 at PT. Polytech Indonesia has been correct and in accordance with applicable tax laws.The data used comes from the primary data of PT. Polytech Indonesia in tax period February to October 2016. The research methodology used is qualitative analysis. Particularly for quantitative data analysis techniques is done by analyzing data that has been obtained to obtain a broader meaning by calculating and interpreting the data that have been analyzed is connected with existing theory. The conclusion that can be taken is that PT. Polytech Indonesia has implemented correctly and in accordance with applicable tax laws and within the organizational structure of PT. Polytech Indonesia, in carrying out duties and wawenang already done very well Suggestion from author to be useful for PT. Polytech Indonesia is to add competent staff so that in preparing taxation obligations in the implementation of calculation, remittance and reporting of Income Tax Return of Article 23 in order to always follow the regulations of taxation with obedience and timely in the implementation, so as not to be subject to fines and sanctions that may harm the company.Keywords: Implementation and recording of transactions
THE INFLUENCE OF MACROECONOMICS VARIABLES: RUPIAH / USD, BI RATE: INFLATION, AND THE WORLD OIL PRICES ON THE RETURN OF SHARES OF MANUFACTURING SECTOR 2006-2015 Sahetapy, Mendy Thensya; Kennedy, Posma Sariguna Johnson
Fundamental Management Journal Vol. 2 No. 2 (2017): ISSN:2540-9220 (online) Volume:2 No.2 Oktober 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i2.564

Abstract

2008 global economic crisis has led to poor growth across all sectors in Indonesia. The crisis also had an impact on stock market conditions that exist in Indonesia, including the shares of the manufacturing sector. The stock price itself more easily influenced by external factors or changes in macroeconomic conditions. Macroeconomic factors will continue to experience growth and development as always turmoil fluctuation, well after the global crisis well so far. Therefore, this study aims to determine how large the macro-economic factors that influence the stock return of the manufacturing sector. Macroeconomic factors that will be examined is the exchange rate USD / USD, BI rate, inflation and oil prices. The analytical method used in this research is multiple regression analysis were performed with SPSS 23. One of the requirements to perform multiple test analysis necessary to test classic assumptions. This is necessary so that the resulting regression equation is BLUE (Best, Linear, Unbiased, Estimator). In addition to assessing the goodness of fit of a model made for the t-test, F, and test the coefficient of determination. This study uses monthly data from 2006-2015. The results of this study indicate that the variable Exchange Rate / USD, oil prices negatively affect Sunia Stock Return manufacturing sector 2006-2008 period and a variable BI Rate, Oil Price Inflation influence positively and negatively affect the manufacturing sector Stock Return period 2010-2015.Keywords: global crisis in 2008, Manufacturing Sector, Exchange Rate, BI Rate, Inflation, Oil Price, Stock Return.
fundamental management journal Lumbantoruan, Rutman
Fundamental Management Journal Vol. 2 No. 2 (2017): ISSN:2540-9220 (online) Volume:2 No.2 Oktober 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i2.565

Abstract

ISSN:2540-9220 (online)
pdf - online, Jurnal Fundamental
Fundamental Management Journal Vol. 3 No. 1 (2018): 2540-9220 (online) Volume:3 No.1 April 2018
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v3i1.714

Abstract

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THE FINANCIAL TECHNOLOGY, REGULATION AND BANKING ADAPTATION IN INDONESIA Kennedy, Posma Sariguna Johnson; Harefa, Alvani Amaerita
Fundamental Management Journal Vol. 3 No. 1 (2018): 2540-9220 (online) Volume:3 No.1 April 2018
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v3i1.715

Abstract

This study aims to describe the impact of the application of financial technology to conventional banking institutions in Indonesia in terms of regulators and banks that are adaptation. The data used comes from primary data through direct research into Wisma Mulia Building-Office of Financial Services Authority and through interviews, as well as secondary data through internet media. The methodology used by the authors is with qualitative analysis techniques. The results of the research, sorted by the researchers into three points, namely: innovation disruption, fintech regulation and fintech to banking in Indonesia. The conclusion can be drawn from the research that disruption innovation that occurred in the financial sector with the emergence of fintech is not a phenomenon that must be feared and shunned but is a phenomenon that must be embraced to improve economic growth and prosperity. OJK as an institution that oversees the financial sector strongly supports the presence of fintech by issuing POJK regulation No. 77 / POJK.01 / 2016. For Bank Mandiri and BTPN, fintech can not be considered an ordinary phenomenon but the two banks are taking action to collaborate with fintech actors.Keywords: disruptive innovation, financial sector, conventional banking institutions, financial technology.
THE RELATIONSHIP BETWEEN ORGANIZATIONAL CULTURE AND LEADERSHIP STYLE TO EMPLOYMENT MOTIVATION IN PT. ABL Sasongko, Dwi Anggoro Sukmo; Tampubolon, Emma Tampubolon; Sinaga, Sautman Sinaga
Fundamental Management Journal Vol. 3 No. 1 (2018): 2540-9220 (online) Volume:3 No.1 April 2018
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v3i1.716

Abstract

This study aims to determine: 1) the relationship between organizational culture with employee motivation in PT. BRI Life Insurance Head Office, 2) relationship between leadership style with employee motivation at PT. BRI Life Insurance Head Office, 3) relationship between organizational culture and leadership style to employee work motivation in PT. BRI Life Insurance Head Office (PT.ABL). Based on the research results can be obtained conclusion as follows: 1) there is a significant relationship between organizational culture with employee motivation in PT. BRI Life Insurance Head Office. This is evidenced by the value of t count (6,931)> ttable (1,993), 2) there is a significant relationship between leadership style with employee motivation at PT. BRI Life Insurance Head Office. This is evidenced by the tcount (7,135)> ttable (1,993). Of the two most dominant independent variables affecting work motivation is the leadership style. This is indicated by the greater contribution of leadership style (41.1%) than the contribution of organizational culture (39.7%); 3) there is a significant relationship between organizational culture and leadership style with employee work motivation in PT. BRI Life Insurance Head Office. This is evidenced by the value of Fcount (58.973)> Ftable (3.124) Keywords: Organizational Culture, Leadership Style, Employee Motivation

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