Fundamental Management Journal http://ejournal.uki.ac.id/index.php/jm <div style="float: left; margin-right: 1em;"><img src="http://ejournal.uki.ac.id/public/site/images/administrator/thumbscover.png" alt=""></div> <p>Fundamental Management Journal, a scientific journal published by Fakultas Ekonomi Universitas Kristen Indonesia covered many research such as economic and finance studies, marketing, and human resources.<br>Fundamental Management Journal&nbsp;will publish in two times issues each year.</p> en-US posmahutasoit@gmail.com (Dr. Posma Sariguna Johnson Kennedy, ST.,SE.,MSi.,MSE.) posmahutasoit@gmail.com (Dr. Posma Sariguna Johnson Kennedy, ST.,SE.,MSi.,MSE.) Wed, 26 Oct 2022 00:00:00 +0000 OJS 3.1.2.4 http://blogs.law.harvard.edu/tech/rss 60 Model Matematika Struktural untuk Pertumbuhan Ekonomi dengan Anggaran Pertahanan Sebagai Variabel Endogen http://ejournal.uki.ac.id/index.php/jm/article/view/4271 <p>In this paper, “a structural mathematical model is made that explains how the variables of <br>economic growth, defence budget, and investment simultaneously interact with one another. The <br>simultaneous equation developed in this study consists of four structural equations: the <br>relationship between defence spending with economic growth, relations with investment, relations <br>with education, and the endogeneity of military expenditures. This equation, there is indicated a <br>simultaneous system of four endogenous variables. The economic growth equation is used as an <br>identity equation, and the defence budget in which there are traditional threat variables defined as <br>autonomous to see the effect of crossing over on economic growth, investment and education <br>budget.<br>Keywords: Structural Mathematical Model, Simultaneous Equations, Economic growth, Economic <br>Defense, Traditional Threats</p> Posma Sariguna Johnson Kennedy Copyright (c) 2022 Posma Sariguna Johnson Kennedy http://ejournal.uki.ac.id/index.php/jm/article/view/4271 Wed, 26 Oct 2022 11:36:44 +0000 The Influence Of Company Size, Liquidity, Profitability On The Issue Of Going Concern Audit Opinions On Mining Companies Listed On The Indonesia Stock Exchange Year 2017-2020 http://ejournal.uki.ac.id/index.php/jm/article/view/4272 <p>This study is a study that discusses the factors that influence the issuance of <br>Going Concern Audit Opinions in mining organizations listed on the IDX from 2017-<br>2020. The problem to be studied is the extent to which company size, liquidity and <br>profitability affect the assessment of the business continuity review in the organization. <br>This will be done for one semester, especially in the even semester of the 2021/2022 <br>academic year. The research technique used is special multiple regression such as binary <br>multiple regression using logistic, which is an analytical tool to test the effect of two or <br>more independent variables on the dependent variable using quantitative and categorical <br>data. The results of this study it was found that company size and profitability affect the <br>going concern audit opinion, while liquidity does not affect the going concern audit <br>opinion.<br>Key words: Going Concern Audit Opinion, Company Size, Liquidity, Profitability</p> Humala Situmorang, Carolina F. Sembiring, Emerald G. M Tobing Copyright (c) 2022 Humala Situmorang http://ejournal.uki.ac.id/index.php/jm/article/view/4272 Wed, 26 Oct 2022 12:21:04 +0000 RELATIONSHIP OF INCENTIVES AND WORK ENVIRONMENT TO EMPLOYEES PERFORMANCE DURING THE COVID-19 PANDEMIC AT PT. ARTERI CIPTA RENCANA http://ejournal.uki.ac.id/index.php/jm/article/view/4274 <p><em>The purpose of this study was to analyze the relationship of incentives to the performance of employees of PT. Arteri Cipta Rencana as well as to analyze the relationship of the work environment to the performance of employees of PT. Artery Creation Plan. The research period used is from March 2022 to June 2022. The type of data used in this study is quantitative research using descriptive data processing methods consisting of Validity Test, Reliability Test, and Spearman Rank Test. The population in this study was 70 people, while for the sample, 41 people were taken using probability sampling technique. The data used in the form of employee biodata of PT. Arteri Cipta Rencana and questions consisting of 15 questions from each variable with a total of 45 questions. The results showed that all questions representing the three variables were valid and reliable. For hypothesis testing, it can be concluded that by using the spearman rank correlation test, it shows that there is a significant relationship between incentives and performance and there is also a significant relationship between work environment and performance. The author's suggestion from this research is that the company can pay more attention to the needs of employees such as providing incentives that are in accordance with performance and pay attention to the conditions of the work environment in order to remain in good condition. With these two conditions, employees can further improve their performance.</em></p> <p><strong><em>Keyword: Incentives, Work Environment, Employee Performance</em></strong></p> David Havosan , Hotner Tampubolon , Fenny M. Hasugian Copyright (c) 2022 David Havosan , Hotner Tampubolon , Fenny M. Hasugian ; Rutman Lumbantoruan SE., MM http://ejournal.uki.ac.id/index.php/jm/article/view/4274 Wed, 26 Oct 2022 14:34:58 +0000 ANALYSIS OF THE INFLUENCE OF BUSSINESS RISK AND FINANCIAL RISK AGAINST THE PROFITABILITY OF TELECOMMUNICATIONS SUB SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (2012-2019 PERIOD) http://ejournal.uki.ac.id/index.php/jm/article/view/4275 <p><em>This research aimed to analyze the influence of business risk and financial risk both partially and simultaneously against Return on Equity of telecommunications companies listed on the Indonesia Stock Exchange during 2012-2019 period. The samples in this study were 4 telecommunications companies, which publishes the annual report during 2012-2019 period. Analysis teqnique used is multiple linear regression. The result of these findings of t test shown that business risk partially has no effect against Return on Equity, based on the findings shown that a significant value of 0.561&gt;0.05 and financial risk has effect against Return on Equity, based on the findings shows that a significant value of 0.023&lt;0.05. The findings state that business risk and financial risk simultaneously have no effect against Return on Equity, this is shown that a significance value (0.062&gt;0.05). The result of data shown that the coefficients of determination is 0,174 or 17,4%.</em></p> <p><em>&nbsp;</em><em>Keywords: Business Risk, Financial Risk, Profitability</em></p> Sondang , Ganda T. Hutapea Copyright (c) 2022 Sondang , Ganda T. Hutapea http://ejournal.uki.ac.id/index.php/jm/article/view/4275 Wed, 26 Oct 2022 14:44:39 +0000 COST-VOLUME-PROFIT ANALYSIS AS A TOOL FOR EVALUATING THE ACHIEVEMENT OF PROFIT ON GULAKU PRODUCT IN MINI MARKET PRIMER KOPERASI MARKAS BESAR ANGKATAN UDARA BEFORE AND DURING COVID-19 PANDEMIC http://ejournal.uki.ac.id/index.php/jm/article/view/4276 <p><em>The COVID-19 pandemic has the potential to result in losses on profit achievement, including Gulaku products at the Mini Market Primer Koperasi Markas Besar Angkatan Udara&nbsp; (Mini Market Primkopau), especially when the emergence of this virus in early 2020. Good profit achievement is evaluated not only from the nominal profit alone, but using tools such as cost-volume-profit analysis, namely the break-even point and safety limit. Therefore, this study aims to determine profit achievement, find out cost-volume-profit analysis, and find out the results of cost-volume-profit analysis as an evaluation tool for achieving profit on Gulaku Products at the Mini Market Primer Koperasi Markas Besar Angkatan Udara&nbsp; Before and During the COVID-19 Pandemic. The research focused on the differentiation of Gulaku Hijau and Gulaku Kuning products in the research period before and during COVID-19, namely 2019, 2020, and 2021. Based on the evaluation that has been carried out, it can be seen that the COVID-19 pandemic has affected the profit achievement of Gulaku products in the Mini Market Primkopau. Despite experiencing a decline in profit achievement in 2020, Primkopau still managed to break even. In addition to the COVID-19 pandemic, it turns out that other behaviors have an influence on the achievement of Gulaku product profits, namely large demand switching to Gulaku Kuning which causes a significant decrease in the achievement of Gulaku Hijau profits and a significant increase in the Gulaku Kuning profit achievement followed by the product mix in 2021</em></p> <p><em>Keywords : CVP Analysis, profit achievement, COVID-19</em></p> Laura Magdalena Tampubolon, Juaniva Sidharta , Rutman Lumbantoruan Copyright (c) 2022 Laura Magdalena Tampubolon, Juaniva Sidharta , Rutman Lumbantoruan http://ejournal.uki.ac.id/index.php/jm/article/view/4276 Wed, 26 Oct 2022 14:57:58 +0000 THE RELATIONSHIP BETWEEN WORK MOTIVATION AND LEADERSHIP WITH THE PERFORMANCE OF THE STATE CIVIL APPARATUS IN KANTOR WILAYAH KEMENTERIAN AGAMA PROVINSI PAPUA BARAT http://ejournal.uki.ac.id/index.php/jm/article/view/4277 <p><em>Work motivation and leadership are factors in an effort to improve employee performance in an organization. If the leader provides optimal motivation for his employees, the more optimal the employee's performance in doing his job, but on the contrary, if the motivation given is low, the employee's performance will be low. The purpose of this study was to determine the relationship between work motivation and leadership with the performance of the state civil apparatus in Kantor Wilayah Kementerian Agama Provinsi Papua Barat. The sample in this study was 30 people/respondents from the general secretariat unit and the data were analyzed using Spearman rank correlation analysis. The results of this study indicate that&nbsp; (1) Based on the Spearman rank correlation test, a significance value of 0.000 &lt; 0.05 was obtained, which means that there is a significant relationship between work motivation and performance of the state civil apparatus. (2) Based on the Spearman rank correlation test, a significance value of 0.011 &lt; 0.05 was obtained, which&nbsp; means that there is a significant relationship between leadership and performance of the state civil apparatus. (3) Based on the Spearman rank correlation test, a significance value of 0.000 &lt; 0.05 was obtained, which means that there is a significant relationship between work motivation and leadership with the performance of the state civil apparatus. Which means, if work motivation and leadership increase, the performance of the state civil apparatus will also increase.</em></p> <p><strong><em>Keywords</em></strong><em>: Work Motivation, Leadership, Performance</em></p> Ira Elika Bansaleng , Christina Natalina , Fharel M. Hutajulu Copyright (c) 2022 Ira Elika Bansaleng , Christina Natalina , Fharel M. Hutajulu http://ejournal.uki.ac.id/index.php/jm/article/view/4277 Wed, 26 Oct 2022 15:14:41 +0000 THE INFLUENCE OF PRODUCT FEATURES, NETWORK REACH, AND PRICE, ON THE PURCHASE DECISION OF RESIDENTS' INTERNET PACKAGES IN LINTONG NIHUTA http://ejournal.uki.ac.id/index.php/jm/article/view/4280 <p><em>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 &lt;0.05 and F count 47.146&gt; Ftable 2.70.</em></p> <p><em>Keywords: product features, network coverage, price and purchasing decisions</em></p> Posnita Sihombing , Fenny B.N.L. Tobing , Melinda Malau Copyright (c) 2022 Rutman Lumbantoruan SE., MM; Posnita Sihombing , Fenny B.N.L. Tobing , Melinda Malau http://ejournal.uki.ac.id/index.php/jm/article/view/4280 Wed, 26 Oct 2022 15:38:09 +0000