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Rutman Lumbantoruan
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EVALUATION ON THE IMPLEMENTATION OF CUTTING AND DEPOSITION OF INCOME TAX ARTICLE 21 IN EMPLOYEES OF PT. DAYA MITRA SARANA Gembira Siregar; Banggas Sitorus; Rutman Lumbantoruan
Fundamental Management Journal Vol. 6 No. 1 (2021): ISSN:2540 -9816 EDISI PRINT, APRIL 2021
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v6i1.2836

Abstract

Taxes are useful as the main source of revenue from the State Budget and are used to finance all State interests. Therefore, improving services and people's welfare is the final goal of the imposition of taxes. One of the things that the government is trying to attract the public's trust to pay taxes is by implementing a self-assessment system. Therefore the authors want to know the implementation of withholding and depositing income tax article 21 on employees of PT. Daya Mitra Sarana and to find out whether PT. Daya Mitra Sarana is compliant and compliant with the regulations. The method used in this writing is the interview method and literature method. The conclusions that the authors can get as a result of the Job Training Report and the discussion that has been done at PT. Daya Mitra Sarana regarding the Evaluation of the Implementation of Withholding and Depositing Income Tax (PPh) Article 21 for employees, namely the calculation / Withholding and deposit of income tax (PPh) 21 at PT. Daya Mitra Sarana is done every month correctly and never too late and is in accordance with Law No. 36 of 2008 concerning income tax and the Director General of Taxes Regulation No. PER-16 / PJ / 2016. Keyword : Income, tax (PPh) 21
ANALISIS DATA MINING DAN WAREHOUSING Rutman Lumbantoruan; Posma Sariguna Johnson Kennedy
Buletin Ekonomi Vol. 19 No. 1 (2015): Vol 19 No 1 (2015): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v19i1.308

Abstract

Data mining adalah salah satu langkah dalam proses Knowledge Discovery in Database (KDD), suatu pengakuan proses pencarian. Data mining menggunakan algoritma tertentu untuk mencari pola dalam database. Machine Learning adalah area dalam kecerdasan buatan yang berhubungan dengan pengembangan teknik yang dapat diprogram dan belajar dari data masa lalu. Pengenalan pola, data mining dan machine learning sering digunakan untuk merujuk pada hal yang sama. Bidang ini mengambil probabilitas dan statistik, kadang-kadang optimasi. Machine Learning menjadi alat analisis dalam data mining.
PENGARUH KEBIJAKAN MODAL KERJA TERHADAP CURRENT RATIO PADA PT. BANK PAPUA PERIODE 2009-2013 Johny Siagian; Richard Marfei Mambrisau; Rutman Lumbantoruan
Buletin Ekonomi Vol. 19 No. 2 (2015): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v19i2.311

Abstract

Sebagai lembaga kepercayaan masyarakat, bank harus bisa mengelola likuiditas secara baik terutama ditunjukan untuk memperkecil risiko likuiditas. Perusahaan perbankan membutuhkan modal kerja yang cukup sehingga harus memiliki sumber pendanaan yang baik. Modal kerja yang cukup memungkinkan perusahaan untuk beroperasi dengan seekonomis mungkin. Bank yang mampu mempetahankan tingkat modal kerja yang tinggi akan berpengaruh terhadap likuiditas bank, yaitu bank mampu memenuhi kewajibannya pada saat jatuh tempo. Permasalahan yang diteliti adalah apakah ada pengaruh dari perubahan dalam rasio modal kerja terhadap likuiditas khususnya current ratio. Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan modal kerja terhadap current ratio pada PT. Bank Papua periode 2009-2013. Metode analisis yang digunakan adalah regresi linier sederhana. Hasil pengujian menunjukkan bahwa modal kerja tidak mempengaruhi likuiditas (current ratio) pada PT. Bank Papua.
PENGARUH PROFESIONALISME DAN PENGALAMAN AUDITOR UNTUK MEMPERTIMBANGKAN TINGKAT MATERIALITAS DALAM PEMERIKSAAN LAPORAN KEUANGAN: (Studi Kasus Pada Kantor Akuntan Publik di Wilayah Jakarta Pusat) Ignatius Natanael Widjaya; Ramot P. Simanjuntak; Rutman Lumbantoruan
Buletin Ekonomi Vol. 20 No. 1 (2016): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v20i1.325

Abstract

Perlu diperhatikan pengaruh profesionalisme dan pengalaman auditor terhadap pertimbangan tingkat materialitas pemeriksaan laporan keuangan. Hasil penelitian, terdapat pengaruh profesionalisme auditor untuk mempertimbangkan tingkat materialitas dalam pemeriksaan laporan keuangan. Tidak ada pengaruh pengalaman auditor untuk mepertimbangkan tingkat materialitas dalam pemeriksaan laporan keuangan. Terdapat pengaruh profesionalisme dan pengalaman auditor untuk mempertimbangkan tingkat materialitas dalam pemeriksaan laporan keuangan secara bersamaan. Kata kunci : Auditor, Laporan Keuangan, Profesionalisme, Materialitas
Buletin Ekonomi ISSN: 1410-3842 Rutman Lumbantoruan
Buletin Ekonomi Vol. 21 No. 1 (2017): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v21i1.583

Abstract

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HUBUNGAN BUDAYA ORGANISASI DAN MOTIVASI TERHADAP KINERJA KARYAWAN BAGIAN ADMINISTRASI DI AUTO 2000-CAO JAKARTA Nenny Anggraini; Engelina Lawita Simamora; Rutman Lumbantoruan
Fundamental Management Journal Vol. 2 No. 02 (2016): FUNDAMENTAL management journal PISSN/EISSN 2540 -9220/2540-9816
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i02.221

Abstract

Research conducted at the AUTO 2000 - CAO Jakarta to determine the relationship of organizational culture and motivation on employee performance of Administration. The purpose of this study was to determine the relationship of organizational culture and employee performance, motivation and performance of employee relations, cultural relations organization and motivation on the performance of employees in the Administrative AUTO 2000-CAO Jakarta. This research is descriptive-correlational by as many as 30 employees, and the data were analyzed using Spearman Rank analysis and correlation. The results of this study indicate that (1) there is a significant relationship between organizational culture and employee performance of Administration AUTO 2000-CAO Jakarta. It ditujukkan with the obtained t (2.309) is greater than t table (2.048). (2) there is a significant relationship between motivation and performance of employees of the Administration AUTO 2000-CAO Jakarta. It ditujukkan with the obtained t (4.105) is greater than t table (2.048). (3) there is a significant relationship between organizational culture and motivation simultaneously with employee performance of Administration AUTO 2000-CAO Jakarta. It ditujukkan with Fhitung obtained (4.771) greater than F table (3,354). Based on the results, it can be concluded that the organizational culture in the company is very strong and must be protected and maintained. Organizations need to be more enthusiastic in enhancing innovation to improve the quality of work. Work motivation has also been very strong in the company. Bosses and employees motivate each other to each other and thus creating an increase in the employee morale. While in terms of performance also has been very good and still be maintained by the briefing or coffe morning in order to create good communication between employees.Key word : organizational culture, motivation, employee performance
FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM LQ45 BEI : KOMISARIS INDEPENDEN, PROFIT MARGIN, RETURN ON EQUITY,: PRICE TO BOOK VALUE DAN PRICE TO EARNING RATIO (PERIODE 2010 - 2014) Silverawati 1; Posma Sariguna Johnson Kennedy; Rutman Lumbantoruan
Fundamental Management Journal Vol. 2 No. 1 (2017): FUNDAMENTAL management journal PISSN/EISSN 2540 -9220/2540-9816
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i1.328

Abstract

The aim of this research is analyze the influence partially or simultaneously between corporate governance measured with proportion of Independent Commissioners (KI) and costs of financial, measured by ratio of Profit Margin (PM), Return on Equity (ROE), Price to Book value (PBV) and Price to Earning Ratio (PER) to return. As well as analyzing the variables the dominant influence on the company under common back ILQ-45 in BEI. Data used from official sites of BEI, www.idx.com. Sample election is LQ-45 in the period 2010 - 2014. The research methods use multiple linear regression analysis. Correlation coefficient values indicate a strong enough relationship. Results of regression analysis showed that operates simultaneously, KI, PM, ROE, PER and PBV against return under common significant influence. Partially, only variables KI and PBV have the significant effect against return under common control. While variable PM, ROE and PER have no effect. The Results The result showed that the company management need to increase the role of the Independent Commissioner.Keywords: return, independent commisioner, financial ratios.
The Analysis of Bandwidth Management Implementation at Christian University of Indonesia by Using the PS3500 Bluecoat Device Rutman Lumbantoruan
Fundamental Management Journal Vol. 2 No. 2 (2017): ISSN: 2540-9816 (print) 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.v2i2.518

Abstract

Traffic discovery is an identification process of software and traffic which passes wide area network (WAN) link. In one analyzing process, traffic discovery could identify 10 most active application in bandwidth usage, average bit use per second, and total percentage of bandwidth usage from each application. A study showed traffic network pattern and mirrored bandwidth usage pattern will change in future orderly. Network assessment report encourages traffic pattern. The key is web traffic Hypertext Transfer Protocol (HTTP), If there is an application is considered important traffic, it should become priority. Various non business applications which in network should be limited or time controlled. Recreational traffic such as facebook and youtube will make traffic of critical application slower, it should be limited, controlled, or banned Kata Kunci : Bandwidth, Traffic, Bluecoat
THE ANALYSIS FISCAL CORRECTION IN THE CALCULATION OF INCOME TAX AGENCY: PT CAHAYA SEMESTA BERSAMA Rasisca Sirait; Fharel M. Hutajulu; Rutman Lumbantoruan
Fundamental Management Journal Vol. 2 No. 2 (2017): ISSN:2540-9220 (online)
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 Implementation and Analysis of Internet Networking Monitoring System with Hillstone Hardware at Indonesian Christian University Rutman Lumbantoruan
Fundamental Management Journal Vol. 5 No. 1 (2020): ISSN:2540-9220 (online)
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v5i1.1672

Abstract

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. Keywords: Monitoring, Internet connection analysis, Hillstone, server, bandwidth
Co-Authors Aprianingsih Banggas Sitorus Christina N.Sihombing Engelina Lawita Simamora Fharel M. Hutajulu Gembira Siregar Ignatius Natanael Widjaya Jean P Manurung Johny Siagian Juaniva Sidharta Krisdayanti Parang Nenny Anggraini Posma Sariguna Johnson Kennedy Ramot P. Simanjuntak Rasisca Sirait Richard Marfei Mambrisau Salma Reza Safira Sautman Sinaga Silverawati 1 Veronika Ingrit Ivakdalam