Fundamental Management Journal <div style="float: left; margin-right: 1em;"><img src="" 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 (Dr. Posma Sariguna Johnson Kennedy, ST.,SE.,MSi.,MSE.) (Dr. Posma Sariguna Johnson Kennedy, ST.,SE.,MSi.,MSE.) Wed, 03 Jun 2020 00:00:00 +0000 OJS 60 The Influence of Profitability Liquidity, Leverage and Growth on Dividend Policies and Free Cash Flow as Moderating Variable In The Companies Listed on The Indonesia Stock Exchange Year 2015-2017 <p>One of the objectives of investors to invest is to increase their wealth. Added wealth is obtained through dividends distributed by company management. Management’s decision to divide dividends (dividend policy) is an attraction for investors to buy company shares even at high prices so that it will strengthen the company’s cash position to be used to run company operations with the aim of gaining high profits and increasing company value. The high value of the company will make it easier for management to raise funds. Logically high profits will produce high liquidity, with high liquidity in addition to being able to pay off all of its obligations as well as being able to finance the growth of the company and set aside free cash to be distributed to shareholders as dividends. Therefore the purpose of this study is to examine whether free cash flow can strengthen or weaken profitability, liquidity, leverage and growth towards management policies to pay dividends. Using a sampling purpose, the company’s sampling consists of 31 companies listed on the Indonesia Stock Exchange in 2015-2017. For testing used logistic regression analysis consisting of logistic regression test, significant test of fit model with the approach of maximum likelihood method and partial test and model formation. The results of this study indicate that free cash flow cannot encourage / strengthen the influence of profitability, liquidity, leverage and growth on dividend policy, so that profitability, liquidity, leverage and growth have no effect on dividend policy. Keywords: Profitability, liquidity, leverage, growth, free cash flow and dividend policy.</p> Humala Situmorang Copyright (c) 2020 Humala Situmorang Tue, 02 Jun 2020 11:26:17 +0000 LAPORAN KEUANGAN ( SAK ETAP UMKM) MENGGUNAKAN SOFTWARE AKUNTANSI MANAGER (STUDI KASUS PT. PLASTIC COLOR TECHNOLOGY) <p>&nbsp;<em>In the current millennial era, the speed and accuracy of data as information is needed by various parties, especially managers. Likewise, financial information data that must be presented effectively and efficiently. The speed and accuracy of the presentation of financial data, will greatly help management and other parties in making decisions. Manager accounting software has a very important role and is very helpful for managers in their daily operations. Thisresearch isto findout howto make financial reports at SMEs. The results showed that the manager's accounting software really helped MSMEs in making their financial reports so that they were more accountable.</em></p> <p>&nbsp;<em>Keywords:Financial Report, Accounting Software Manager </em></p> Badar Murifal, Suhartono, Raden Mohammad Riezky Pahlevi, Taat Kuspriyono Copyright (c) 2020 Badar Murifal, Suhartono, Raden Mohammad Riezky Pahlevi, Taat Kuspriyono Tue, 02 Jun 2020 00:00:00 +0000 THE INFLUENCE OF FINANCIAL PERFORMANCE TOWARDS FOOD SUBSTRATE MANUFACTURING COMPANY'S RETURNBEVERAGES IN THE PACKAGES ARE EXISTING AND REGISTERED IN INDONESIA STOCK EXCHANGE PERIOD OF 2013-2017 <p><em>He problem of the main objective of investors to invest their funds in the capital market is, among others, to get a maximum return on certain risks. Investors are interested in stocks that have positive and high returns because they will improve the welfare of investors. To attract investors, companies and improve their financial performance. Measurement of financial on thee performance can be done using financial ratios. so in this case if the financial performance of a company is good, it will automatically also affect the stock price movements in the capital market. As study To determine whether the measured financial performance is through the financial ratios of Gros Profit Margin (GPM) Earning Per Share (EPS), Debit to Equity Ratio (DER), Return on Equity (ROE), Return on Assets ( ROA) has a significant effect on stock returns. there is also a method that is used in this fixing is Addit Market Value (MVA) analysis, t test analysis and also F test is used by a sample of 8 companies through purposive sampling method. The results obtained in this study prove that the MVA analysis proves that the company's development moves simultaneously and is seen partially only Gros Profit Margin (GPM), which affects the Stock Return, but if viewed simultaneously addressing the four variables that affect significant to Stock Returns.</em></p> <p><em>&nbsp;</em></p> <p><em>Keywords: </em><em>Gros Profit Margin , Earning Per Share, Debit to Equity Ratio, Return on Equity, Return on Asset </em></p> Monita Herawaty Sipayung, Lukas Tarigan Copyright (c) 2020 Monita Herawaty Sipayung, Lukas Tarigan Wed, 03 Jun 2020 05:02:44 +0000 THE IMPLEMENTATION OF THE MANAGEMENT CONTROL SYSTEM IN THE ACCOUNTING SCHOLAR OF FACULTY ECONOMY AND BUSINESS AT CHRISTIAN UNIVERSITY OF INDONESIA WITH THE FOUR LEVERS OF CONTROL MODEL <p><em>This study aims to find out how to implement management control systems in accounting scholar study programs with the four levers of control model. The level of this research is quantitative research. The data obtained in this study are primary data, namely the results of questionnaires and secondary data obtained from theses, e-journals. The population in this study are active students of accounting scholar program at FEB UKI in semester of 2017/2018 academic year. The sampling technique in this study is to use simple random sampling method. Data collection method in this study is using a questionnaire with a Likert scale.</em></p> <p><em>K</em><em>eywords</em><em> : Implementation of the Management Control System, The Four Levers of Control.</em></p> Santamay Soniwaty Sianturi1), Juaniva Sidharta2) Copyright (c) 2020 Santamay Soniwaty Sianturi1), Juaniva Sidharta2) Wed, 03 Jun 2020 09:04:16 +0000 LEVEL OF STUDENT TRAVELER SATISFACTION FACULTY OF ECONOMICS AND BUSINESS UKI TO QUALITY OF TRAVELOKA SERVICES <p><strong><em>Currently the tour and travel business in Indonesia has experienced a rapid increase. This is seen from the high interest of Indonesian travelers to travelThis research is quantitative, the sample taken is active students in the even semester of the Faculty of Economics and Business, Indonesian Christian University, as many as 96 respondents. To measure the level of satisfaction of traveloka consumers, a performance analysis and performance of the Cartesian diagram is used, and the variables used in this study are professionalism and skills, attitudes and behavior, accessibility and flexibility, reliability and trustworthiness, recovery and reputation and credibility.</em></strong></p> <p><strong><em>Keywords : professionalism and skills, attitudes and behavior, accessibility and flexibility, reliability and trustworthiness, recovery and reputation and credibility, customer satisfaction and services quality</em></strong></p> Jaka Iman , Sautman Sinaga , Ktut Silvanita Mangani Copyright (c) 2020 Jaka Iman , Sautman Sinaga , Ktut Silvanita Mangani Wed, 03 Jun 2020 09:09:35 +0000 THE Implementation and Analysis of Internet Networking Monitoring System with Hillstone Hardware at Indonesian Christian University <p><em>Computer Internet Network Monitoring is a computer system managing activity connected to many servers in an organization. This monitoring system is used to help adjusting and monitoring server network continuously. Internet connection monitoring has benefit in bandwidth usage monitoring for every user, either it is being used or not. Network monitoring is created by installing Hillston Hardware in Information System Implementation Unit. A trouble usually happened when slow loading time occurred in online registration hence error network in consequence. A result obtained after Hillstone Hardware implementation is centre of data staffs could detect network trouble and simplify its handling. Hillstone is reliable to monitor undergoing internet data services in user and network, also activates warning system to user connecting to improper internet network or bandwidth.</em></p> <p><strong>&nbsp;</strong></p> <p><em>Keywords: Monitoring, Internet connection analysis, Hillstone, server, bandwidth</em></p> Rutman Lumbantoruan Copyright (c) 2020 Wed, 03 Jun 2020 00:00:00 +0000 CHALLENGES AND EXPORT STRATEGIES OF INDONESIA <p><em>Exports are economic activities that can increase growth. However, during the ten years from&nbsp; </em><em>2018, the Indonesian economy to ASEAN experienced a growing deficit. The same thing happened in Indonesia's exports in total. The slowdown could occur due to a decrease in export volume and price decline. Therefore, this condition becomes a challenge for Indonesia's foreign trade. The problem becomes more severe for SMEs. Thus, efforts or strategies are needed to increase Indonesia's exports to ASEAN and the world. This paper is a simple study of the challenges and strategies of Indonesia's exports.</em></p> <p><em>&nbsp;</em><em>Keywords :Export,Challenge,Strategy,ASEAN&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </em></p> Ktut Silvanita Mangani Copyright (c) 2020 Ktut Silvanita Mangani Wed, 03 Jun 2020 09:12:32 +0000 DAFTAR ISI <p>-</p> Rutman Lumbantoruan Copyright (c) 2020 Rutman Lumbantoruan Wed, 03 Jun 2020 00:00:00 +0000