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Fundamental Management Journal
ISSN : 25409816     EISSN : 25409220     DOI : -
Core Subject : Science,
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 : -
Articles 219 Documents
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
FACTORS AFFECTING CONSUMER BEHAVIOR ON iPhone PURCHASE DECISIONS (Case Study on Indonesian Christian University Students) Manalu , Meilan Alvionita; Tobing , Fenny BNL.
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.3885

Abstract

This study aims to determine the effect of lifestyle, product quality and price on iPhone purchasing decisions on iPhone users at the Christian University of Indonesia. iPhone is a smartphone product from the company apple.inc, and one of the smartphone brands that is booming in all circles. The data analysis method used is multiple linear analysis, classical assumption test, F test, t test, coefficient of determination. In this study, the population used in this study were all Indonesian Christian University students who use iPhone, with a sample of 100 respondents. The results of this study indicate that lifestyle, product quality and price simultaneously affect iPhone purchasing decisions. This is indicated by 0.000< 0.05 and the value of Fcount 29,481 > Ftable 2,70.Keywords: Lifestyle, Product Quality, Price, Purchase Decision.
THE EFFECT OF MARKETING MIX ON PURCHASING DECISION OF TUPPERWARE PRODUCTS AT SLD HUSNUL BAROKAH Siahaan, Indri Oktaviani; Sembiring, Carolina F.; Hutajulu , Fharel M.
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.3886

Abstract

“The purpose of this research is to obtain information about the Influence, Price, Promotion and Distribution of Tupperware Product Purchase Decisions at SDL Husnul Barokah. The source of the data used is primary data obtained by distributing questionnaires to 50 respondents, while secondary data is obtained through library research from the Husnul Barokah SLD by searching the internet for data related to this research. The research method used in this research is quantitative analysis techniques. Meanwhile, in analyzing the data using SPSS 18. Testing the validity, reliability, classical assumptions, multiple linear regression, and hypotheses to test the data statistically. Through this research, it is known that the questionnaire is said to be valid because rcount > rtable, that is, each rcount score > 0.279. Likewise, the questionnaire data is also said to be reliable because the Cronbach Alpha is > 0.60. The conclusion in this study is that the product factor partially does not have a significant influence on the decision to buy Tupperware products at SDL Husnul Barokah. Meanwhile, price, promotion, and distribution partially have an influence on the decision to buy Tupperware at SDl Husnul Barokah. All variables simultaneously have a significant influence on purchasing decisions for Tupperware products at SDL Husnul Barokah.”Keywords: Product, Price, Promotion, Distribution, Product Purchase Decision
The Influence of Profitability, Liquidity, Leverage and Growth on Economic Profitability of PT. Indika Energy, Tbk Year 2016–2021 Situmorang, Humala; Lumbantoruan, Rutman
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.3887

Abstract

This study aims to determine the factors that cause the company's ability to earn profits as measured by economic profitability as the dependent variable in obtaining profits as measured by economic profitability as the level of liquidity, leverage, and the level of company activity as independent variables are these factors.Data is collected based on financial report data from 2016 to 2021 (quarter 3), and using multiple regression analysis.The research' findings reveal that the company's liquidity, leverage, and amount of activity have only a little impact on its economic performance. Simultaneously, liquidity, leverage, or activity level have no impact on a company's economic performance. While the coefficient of determination is 2.5 percent, it shows the extent of the effect of liquidity, leverage, and the amount of corporate activity in determining the economic profitability of PT Indika Energy, Tbk.Keywords : Liquidity, leverage, activity level and company's economic profitability.
RELATIONSHIP OF INCENTIVES AND WORK ENVIRONMENT TO ORGANIZATIONAL COMMITMENTS IN EMPLOYEES OF PT. KB FINANSIA MULTI FINANCE K. Seljuna Monika; Nenny Anggraini; Rajagukguk , Wilson
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.3888

Abstract

This study aims to determine how the relationship between incentives and work environment to the organizational commitment of PT. KB Finansia Multi Finance. Which is a company engaged in financing, which is located at the Depok branch on Jl. IR. H. Juanda NO. 11 & 12 RT. 001/014 Ex. Kemiri Advance, Kec. Beji Depok. This research is descriptive quantitative. And this type of research is a case study with data collection through the provision of a list of questions (questionnaires), with a sample of 50 employees of PT. KB Finansia Multi Finance. Testing this hypothesis using the technique of sperm rank correlation analysis. Based on the results of this study indicate that, there is a significant relationship between incentives and organizational commitment as indicated by the value of tcount (5,707) > ttable (2,010). With this, the Spearman Rank correlation value is 0.636. There is a significant relationship between offering incentives and organizational commitment, as indicated by the value of tcount (6,714) > ttable (2,010). With this, the Spearman Rank correlation value is 0.696. there is a significant relationship between the work environment and organizational commitment. Companies should pay more attention to offering special incentives to give praise to employees, companies can better improve the work environment, especially pay attention to whether employees work together with colleagues so that employees are loyal and fully committed to an organization or company.Keywords: Incentives, Work Environment And Organizational Commitment.
THE RELATIONSHIP OF WORK STRESS AND WORK MOTIVATION TO PERFORMANCE OF BRI JAKARTA KREKOT BANK OFFICE EMPLOYEES Simbolon , Selvi Ernawati; Tobing, Yosephine; Frangky Y Sitorus
Fundamental Management Journal Vol. 7 No. 1 (2022): 2540-9220 (online) Volume:7 No.1 April 2022
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v7i1.3892

Abstract

Human resources are an important asset in enhancing development within a country. The success of a country can be seen from the quality of human resources related to the production of a country. Human resources are the center of attention and focus for organizations or companies to survive in increasingly fierce competition in the current era of globalization. This research is used to analyze the relationship between work stress and employee performance and to analyze the relationship between work motivation and employee performance at the branch office of Bank Rakyat Indonesia, Jakarta Krekot. Collecting data by distributing questionnaires to 53 employees. Analyzed by Spearman Rank correlation analysis, the data was processed using IBM SPSS version 26. Keywords: Work Stress, Work Motivation, Employee Performance
The Influence of Motivation and Work Discipline on Teacher Performance at Yos Sudarso Dobo Junior High School Ivakdalam , Veronika Ingrit; Christina N.Sihombing; Rutman Lumbantoruan
Fundamental Management Journal Vol. 7 No. 1 (2022): 2540-9220 (online) Volume:7 No.1 April 2022
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v7i1.3893

Abstract

The objectives of this study are: To identify the influence of motivation on teacher performance at Yos Sudarso Dobo Junior High School and to identify the influence of Work Discipline on Teacher Performance at Yos Sudarso Dobo Junior High School. This research includes the type of associative research. The research location is Yos Sudarso Dobo Junior High School which is located at Mutiara street Number .132. Aru Islands District. Maluku Province. The research method used in this study was a questionnaire and used 26 respondents as the population and sample. to calculate each indicator, using a Likert scale and the data in this study used qualitative data obtained from the questionnaire which was converted into quantitative data to convert qualitative data to quantitative data using the Succesive Interval (MSI) Method. Through the MSI method, the results of the ordinal data questionnaire were transformed into interval data, while to test the research instrument using data analysis techniques, the Validity and Reliability Test of the questionnaire. Furthermore, simple linear regression analysis is used to find the regression equation. Next, do the coefficient of determination test to determine the effect between the independent variable and the dependent variable. And to test the hypothesis using t test (partial). The results showed that in testing the hypothesis using the t-test partially Motivation has a significance value of 0.000 > 0.05, meaning that there is a significant influence between motivation on teacher performance and work discipline has a significance value of 0.000 <0.05, meaning that there is a significant influence between work discipline on teacher performance.Keywords: Motivation, Work Discipline, Teacher Performance
THE RELATIONSHIP BETWEEN THE ROLE OF LEADERSHIP AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE AT PT. COSMAX INDONESIA Dian Esterlita Silitonga; Hotner Tampubolon; Simanjuntak, Ramot P.
Fundamental Management Journal Vol. 7 No. 1 (2022): 2540-9220 (online) Volume:7 No.1 April 2022
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v7i1.3894

Abstract

The research aims to determine how the relationship between the role of leadership and work motivation on improving employee performance at PT. Cosmax Indonesia. The data employed in this study are both primary and secondary data, and it is a quantitative study. Primary data is done by distributing questionnaire statements to respondents with a sample of 53 employees, and secondary data through company profiles, books and journals that support the research. The analytical method used is non-parametric statistics using SPSS software. The hypothesis used to determine the relationship between variables is Spearman rank correlation analysis and t test.Based on the results of the study, it shows that there is a significant positive relationship between the role of leadership on improving employee performance as shown by the obtained t count (3.784) > t table (2.021), with a spearman rank correlation value of 0.468. There is a significant positive relationship between work motivation and employee performance as shown by the obtained t count (3.772) > t table (2.021), with a Spearman rank correlation value of 0.467.The author's suggestions regarding the role of leadership, leaders in companies need to improve their role in providing motivation, have a high participation spirit to help employees and be open to receiving ideas and input from employees. Regarding work motivation, companies need to improve again in providing work motivation to employees by providing training and career development to employees, giving awards for the work obtained by employees, and paying more attention to the work climate in the company. Regarding employees, it is good for employees in the company to be able to work together and help each other in doing work in order to achieve company goals.Keyword : Leadersship,Work
THE EFFECT OF TAX AVOIDANCE, INSTITUTIONAL OWNERSHIP AND PROFITABILITY ON THE COST OF DEBT ON MANUFACTURING COMPANIES LISTED IN 2017-2019 ON THE INDONESIA STOCK EXCHANGE Krisdayanti Parang; Juaniva Sidharta; Rutman Lumbantoruan
Fundamental Management Journal Vol. 7 No. 1 (2022): ISSN:2540-9220 (online) APRIL 2022
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v7i1.3895

Abstract

The purpose of this study is to prove the effect of tax avoidance, institutional ownership, and profitability on cost of debt. The sample consisted of 71 manufactured firms in listed in Indonesian Stock Exchange from 2017‐2019 by using a purposive sampling method of 31 manufacturing. The dependent variable in this study is the Cost of Debt the independent variable is tax avoidance measured by the Current Effective Tax Rate (ETR) proxy, Institutional Ownership (KI) Profitability Return on Assets (ROA). The results showed that tax avoidance had a significant effect on the cost of debt, while institutional ownership and profitability had no significant effect on the cost of debt.Keywords: Tax Avoidance, Institutional ownership, Profitability, Cost of Debt.
Digital Marketing for Small and Medium Enterprises (SME) in Jakarta Capital Special Region Lumbantoruan , Rutman
Fundamental Management Journal Vol. 7 No. 1 (2022): 2540-9220 (online) Volume:7 No.1 April 2022
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v7i1.3897

Abstract

The DKI Jakarta government socializes and facilitates improvements in welfare through small and medium enterprises (SME) activities in Jakarta. Digital marketing breakthroughs are one effort to increase the pace of the economy for the residents of Jakarta. So, it is hoped that SME can adapt to Era Society 5.0. This system was created to accelerate the implementation of small and medium enterprises (SME) and collaborate with fellow entrepreneurs practicing the digital marketing information system.

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