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All Journal Media Ekonomi dan Manajemen Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika SAR (Soedirman Accounting Review): Journal of Accounting and Business Primanomics : Jurnal Ekonomi & Bisnis Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi JURISMA: Jurnal Riset Bisnis & Manajemen JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Ilmu Manajemen Jurnal Proaksi Value: Jurnal Manajemen dan Akuntansi Ilomata International Journal of Tax and Accounting Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Tekinkom (Teknik Informasi dan Komputer) Teknosains : Jurnal Sains, Teknologi dan Informatika Studi Ilmu Manajemen dan Organisasi Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Prosiding Konferensi Nasional PKM-CSR Reviu Akuntansi, Manajemen, dan Bisnis Studi Akuntansi, Keuangan, dan Manajemen Jurnal Manajemen dan Kewirausahaan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Manajemen Riset Inovasi Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Engagement: Jurnal Pengabdian Kepada Masyarakat
William Widjaja
Universitas Pradita
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Pengaruh Bauran Ritel terhadap Keputusan Pembelian pada Gerai Mixue di Jabodetabek Meilisa Alvita; Adryan Rachman; William Widjaja; Andre Wijaya
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 5 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i6.2633

Abstract

Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh bauran ritel terhadap keputusan pembelian pelanggan di toko Mixue di Jabodetabek. Studi ini menggunakan pendekatan kuantitatif. Penelitian ini melibatkan responden yang telah mengunjungi dan membeli barang di gerai Mixue di kawasan Jabodetabek, dan jumlah sampel yang digunakan adalah 280 orang. SMART PLS 3.0 digunakan untuk analisis regresi berganda dalam penelitian ini. Hasil penelitian menunjukkan bahwa lokasi, harga, dan promosi memengaruhi keputusan pembelian yang sangat besar. Sementara merchandise, atmosfer toko, dan layanan tidak memengaruhi keputusan pembelian.
Enhancing User Satisfaction with Local Government E-Government: The Influence of E-Government Quality (E-GovQual) Adryan Rachman*; Meilisa Alvita; William Widjadja
JURISMA : Jurnal Riset Bisnis & Manajemen Vol 13 No 2: Oktober 2023
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jurisma.v13i2.8566

Abstract

This research aims to enhance the accountability of user satisfaction measurement in E-Government within local government in Indonesia, with a focus on six knowledge aspects and their impact on E-Government services in West Java. The method employed is descriptive and verificative, utilizing a quantitative approach. The heads of sections in West Java local government organizations served as respondents in the survey. User satisfaction with local government E-Government is positively and significantly influenced by usefulness, dependency, trust, functionality and form of interaction, as well as support. The novelty of this research reveals that usability and trust are key factors in improving government websites. For the future, further exploration and diverse ideas are needed to better understand this topic, and attention should be given to user responses and behaviors when using government websites for further improvement.Keywords: User Satisfaction; Quality of E-Government; Ease of Use; Function of Interaction; Content of Information
EARNINGS QUALITY: AN EMPIRICAL STUDY ON INFRASTRUCTURE, UTILITIES, AND TRANSPORTATION SECTOR COMPANIES Michael Michael; William Widjaja
Value : Jurnal Manajemen dan Akuntansi Vol. 19 No. 1 (2024): Januari - April 2024
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v19i1.4916

Abstract

This research has high urgency given the current issues in the global business environment. Today, businesses around the world are faced with pressure to improve the quality of their financial statements in the context of increasingly stringent reporting standards and changes in accounting regulations.The primary aim of this research is to investigate the influence of profitability, leverage, and firm size on the integrity and reliability of financial earnings. This study encompasses the complete set of infrastructure, utilities, and transportation companies that were publicly listed on the Indonesia Stock Exchange (IDX) during the period spanning from 2020 to 2022. The researchers employed a purposive sampling technique to select a sample of 30 companies meeting the predetermined criteria. This approach led to the collection of 90 data points. The methodology employed in this study involves using the documentation technique, explicitly relying on secondary data obtained from financial statements. The data analysis technique employed encompasses multiple stages. The initial step in the analysis involves assessing the model's accuracy through various tests, including the Chow test, Hausman test, and Lagrange multiplier test. Subsequently, the classical assumption test is conducted, encompassing the multicollinearity and heteroscedasticity tests. Finally, the panel data regression equation is formulated, and hypothesis testing is performed using the Eviews 12 software. This research study presents empirical findings demonstrating a negative relationship between profitability and firm size with earnings quality while indicating a positive association between leverage and earnings quality. Keywords: earnings quality, profitability, leverage, and firm size
Efforts to Improve the Welfare of Ornamental Fish Farmers in Kalipaten Village Through the Implementation of LoRaWAN-Based IoT Technology William Widjaja; Theresia Herlina Rochadiani; Handri Santoso; Ninuk Yasmarini; Sherensia Putri Angeliani; Gabriel Alexander
Engagement: Jurnal Pengabdian Kepada Masyarakat Vol 7 No 2 (2023): November 2023
Publisher : Asosiasi Dosen Pengembang Masyarajat (ADPEMAS) Forum Komunikasi Dosen Peneliti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/engagement.v7i2.1339

Abstract

The ornamental fish business is currently one of the popular businesses in the community. The relatively fast reproduction cycle, around 0.5 – 1.5 months, with a relatively high selling price, makes this ornamental fish business much in demand by the public. The maximum utilization of technology will help MSMEs in increasing their income. This service activity aims to build a LoRaWAN-based IoT system for ornamental fish farming along with a mobile-based ornamental fish monitoring application to help manage ornamental fish livestock, which ultimately has an impact on improving the quality of ornamental fish and the income of CV Home Aquafish partners. The method utilizes a service-learning approach through stages: Identify, design, and build a LoRaWAN-based IoT and mobile-based monitoring system, implementing, mentoring, and measuring the effectiveness of the LoRaWAN device in improving the quality of ornamental fish and the income of CV Home Aquafish partners. As a result, LoRaWAN can effectively help minimize mortality in ornamental fish seedlings so that the quality of the fish is maintained. The income of CV Home Aquafish's ornamental fish nursery partners in Kalipaten Village, Gading Serpong, Tangerang also increases.
Pengaruh Keaktifan Berorganisasi, Prestasi Akademik, Lingkungan Belajar terhadap Kesiapan Kerja Universitas Tangerang Kayla Anugerah Christianty Labiro; William Widjaja
Studi Ilmu Manajemen dan Organisasi Vol. 5 No. 1 (2024): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/simo.v5i1.2958

Abstract

Purpose: The importance of preparing students to enter the world of work is the main focus of a university. This research highlights XYZ University Tangerang and tries to analyze the factors that influence graduate work readiness. Researchers got 301 respondents from  2018 and 2019 Alumni. The purpose of this research is to analyze whether or not there is an influence between organizational activity, academic achievement, and learning environment on graduates work readiness at XYZ University Tangerang. Method: Researchers took 192 data who meet the requirements. Data collection used questionnaires and interviews method. The analysis technique used SmartPLS 3 application. Result: The results of this research shows that student activity and learning in organizations has a positive effect on work readiness of graduates of XYZ University Tangerang meanwhile academic achievement doesn’t have a significant effect on work readiness. Limitation: Researcher have limitations in accessing and contacting respondents. Contribution: It is hoped that the results of this research will provide valuable insight for universities in Tangerang to improving their quality of education in order to prepare students for work considering how tight the labor competition.
Studi Empiris Terkait Loyalitas Pelanggan pada Bisnis Coffee Shop Vanessa Wijaya; William Widjaja
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 4 No. 1 (2024): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v4i1.2998

Abstract

Purpose: The rapid growth of coffee outlets in Indonesia has increased competition in this industry, thus encouraging each coffee outlet to continue to innovate with superior products that differentiate it from competitors. This research aims to analyze the influence of brand equity on customer loyalty at Kopi Nako outlets, by considering the role of purchasing intention variables and purchasing decisions as intervening variables. Research Methodology: The research method used is ex-post facto with a quantitative approach. The sampling technique used is non-probability sampling with a purposive sampling method based on the population. Data was collected through questionnaires given to 104 respondents, who were consumers of Kopi Nako or had interacted directly with the Kopi Nako brand. Results: The findings of this research reveal that there is a positive and significant influence between brand equity on customer loyalty through purchase intentions and purchase decisions. Limitation: 1. The number of respondents is only limited to 104 respondents, researchers believe that involving a larger number of respondents can increase the level of accuracy and representation of research results. 2. The research variables that are the focus of this research are limited to brand equity, purchase intention, purchase decision, and customer loyalty. There are various other factors that might influence customer loyalty in the context of Kopi Nako, such as customer satisfaction, word-of-mouth (WOM), and marketing mix. Contribution: The achievements of this research can contribute to the understanding of marketing theory, especially in the context of the relationship between brand equity, purchase intention, purchase decisions, and customer loyalty. Apart from that, marketing practitioners, especially those in the coffee industry such as Kopi Nako, can use these findings to develop more effective marketing strategies.
Pengaruh Brand Image dan Brand Trust terhadap Brand Loyalty melalui Customer Satisfaction sebagai Variabel Intervening Nike Gabriel Alexander; William Widjaja
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 4 No. 1 (2024): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v4i1.3024

Abstract

Purpose: This research is designed to investigate the impact of brand image, brand trust, and customer satisfaction as mediating variables on brand loyalty, specifically towards Nike in Jakarta and Tangerang. Research Methodology: The study employs a quantitative methodology, with data analysis conducted using SMARTPLS version 4. Sampling was achieved through Simple Random Sampling methods. Results: The results indicate that while brand image has a significant effect on brand loyalty, it does not significantly impact customer satisfaction. On the other hand, brand trust shows a substantial contribution to both brand loyalty and customer satisfaction. Additionally, customer satisfaction is established as having a significant influence on brand loyalty. In terms of the effect of brand image on brand loyalty, customer satisfaction is not a mediating factor. However, in the dynamics between brand trust and brand loyalty, customer satisfaction emerges as a key mediating factor. Limitation: The research was only conducted on 100 respondents, so the existing data does not yet cover the population of Nike consumers in Indonesia. Apart from that, the scope of the research is only as far as Jabodetabek and several other cities so that areas other than Jabodetabek have not received accurate data representation. Contribution: From the results of the research examined, the author wants to make a contribution to Nike as a research object: Nike must look for model innovation to get a unique model in the eyes of consumers. Nike must make their shoes trustworthy to consumers. Nike must be able to provide satisfaction to consumers when shopping for Nike shoes. Nike must be able to provide the right satisfaction so that their shoes are always worn by consumers.
UNDERSTANDING TAX AVOIDANCE : INSIGHTS FROM COMMISSIONERS, OWNERSHIP, AUDIT, EXECUTIVES Michael, Michael; Widjaja, William
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 2 (2024): ON GOING
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i2.3971

Abstract

This study looks at the impact of institutional ownership, independent commissioners, external audits, and executive personality on tax avoidance in the Indonesian food and beverage industry. The findings demonstrate that independent commissioners significantly reduce the incidence of tax evasion. Analyzing 60 financial reports spanning 2018 to 2022, it finds that independent commissioners significantly decrease tax avoidance, highlighting the importance of internal oversight for transparency. However, institutional ownership, external audit, and executive character show no significant impact. These results underscore the intricate nature of tax avoidance and advocate for a comprehensive supervisory framework to manage tax risks and uphold corporate reputation effectively. The research contributes valuable insights into corporate governance and tax compliance, offering practical guidance for practitioners to enhance transparency and integrity within their organizations. Ultimately, these efforts aim to improve tax compliance and reputation management in the food and beverage sector.
DYNAMICS OF TAX EVASION IN INDONESIAN SMES: TAX RATES, SELF-ASSESSMENT SYSTEMS, AND TAX MORALE William Widjaja; Michael Michael
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 9 No 01 (2024): June 2024
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2024.9.01.11665

Abstract

This study examines tax evasion among Indonesian MSMEs, focusing on tax rates, tax system complexity, and self-assessment. The quantitative survey included 100 Jakarta MSMEs. It finds that high tax rates increase tax evasion, which hurts MSMEs' competitiveness and growth. Due to low resources and distrust of government, tax evasion is unaffected by the complex tax system. However, the self-assessment method reduces tax avoidance by promoting transparency, accountability, and awareness among MSMEs. To regulate the self-assessment system and tax evasion, tax morale is vital. It impacts tax fairness and ethics. The findings stress the need for fair tax policy, streamlining tax procedures, and enhancing tax education to prevent tax evasion and boost long-term economic growth. Public confidence in government institutions and tax compliance is essential for MSMEs to thrive and contribute to the economy.
ANALISIS PERBANDINGAN KUALITAS PROMOSI, KERAGAMAN PRODUK DAN KEMUDAHAN PENGGUNAAN ANTARA E-COMMERCE SHOPEE DAN TOKOPEDIA Natallia Glori; William Widjaja
Bina Ekonomi Vol. 28 No. 1 (2024): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/be.v28i1.6229.21-32

Abstract

Shopping online through e-commerce in Indonesia is currently growing rapidly. Such as Shopee, Tokopedia, Lazada, Bukalapak, Bli-bli and more. The purpose of this research is to find out whether there are differences in promotion, product diversity and ease of use between Shopee and Tokopedia, which are the pioneers of e-commerce in Indonesia. This research is included in the type of comparative research using quantitative methods. Data collections using a questionnaire with a Likert scale. The number of respondents reached was 300 respondents with a distribution of 150 respondents for each object. The sampling used in this research is purposive sampling which is included in non-probability sampling. While the analysis used is the Mann Whitney difference test with the help of SPSS software version 25. The results showed that only the promotion variable has a significant difference between Shopee and Tokopedia or Ho is accepted, with a significance of 0.04 which is less than 0.050. As for the variables of product diversity and ease of use, there is no significant difference. Each has a significance value of 0.326 for product diversity and 0.432 for ease of use which is greater than 0.050 so that Ho is rejected.
Co-Authors Adryan Rachman Andre Wijaya Devi Rahnjen Wijayadne Devi Rahnjen Wijayadne Franziska Maria Renz Gabriel Alexander Gabriel Alexander Gebi Herry Handri Santoso Handri Santoso Kayla Anugerah Christianty Labiro Luyanny Luyanny Marco Ashadi Meilisa Alvita Meliana Angelia Michael Michael Michael Michael Muana Nanga Natallia Glori Ninuk Yasmarini Regina Angelika Septi Rahayu Sherensia Putri Angeliani Theresia Herlina Rochadiani Theresia Herlina Rochadiani Ulfah Dzakiyah Nisrina Ariqoh Vanessa Wijaya Verina Cornellia Youzy Natasya Yudhi Widya Arthana Rustam