Claim Missing Document
Check
Articles

Found 28 Documents
Search

Tax Compliance in Indonesian MSMEs: Key Factors Explored Michael Michael; William Widjaja
Jurnal Proaksi Vol. 11 No. 1 (2024): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i1.5519

Abstract

This study investigates the factors that impact tax compliance in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, focusing on tax knowledge, tax sanctions, tax corruption, and information technology utilization. A survey of 200 MSMEs in Jakarta and SEM-PLS analysis found that tax knowledge does not significantly affect tax compliance. Tax sanctions proved to be a significant motivator for tax compliance, while tax corruption negatively eroded trust in the tax system. In addition, it was found that information technology moderates the effect of tax knowledge on compliance, suggesting the potential to improve tax understanding and simplify processes. The practical implication is the importance of implementing stricter tax penalties, the use of technology in tax education, and increased transparency in tax administration to mitigate corruption and encourage tax compliance among MSMEs. The findings provide theoretical contributions and practical implications in designing effective strategies to increase tax compliance and government revenue.
Pengaruh Brand Ambassador Terhadap Keputusan Pembelian Melalui Niat Beli : Studi Pada Brand Scarlett Whitening Gebi Herry; William Widjaja
Jurnal Manajemen Riset Inovasi Vol. 2 No. 3 (2024): Juli : Jurnal Manajemen Riset Inovasi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/mri.v2i3.3075

Abstract

The current phenomenon is that the entertainment and beauty industry releases many products that can be used by the whole community, so this can create a different culture, encouraging the attraction of celebrity endorsers, who are figures (a person, mascot or group) who are known by the social community and celebrity endorsers. one of them is Twice (K-pop girl group) which is currently collaborating or has an agreement to endorse a brand in the form of Scarlett Whitening skincare products or services. This will influence a brand ambassador on the buyer's decision through the intention to purchase the product, so the author aims to analyze how much influence the brand ambassador has on the buyer's decision through people's purchase intention by using a survey research type method and a quantitative approach as a data collection tool through questionnaires. Data obtained through questionnaires shows that the percentage of women is 84% ​​and the percentage of men is 16%. The results of this research are that brand ambassadors have a positive and significant effect on purchasing interest. Where Scarlett Whitening has superior quality products including consumer trust so it can be concluded that brand ambassadors do not increase purchasing decisions for Scarlett Whitening products. The author gives advice to Scarlett Whitening as the object of this research, even though Twice is already quite good, it still needs to seek more brand awareness and increase consumer trust.
Pengaruh E-Service Quality Terhadap Repurchase Intention Melalui E-Satisfaction: Studi Pada Pengguna Platform Sociolla Tahun 2023 Luyanny Luyanny; William Widjaja
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 2 No. 3 (2024): JULI: Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v2i3.1036

Abstract

The rise of the trade in fake cosmetics and skincare in various well-known e-commerce makes consumers more selective in purchasing cosmetic and skincare products. However, Sociolla as the number one well-known beauty store in Indonesia comes with its e-commerce platform that specifically sells cosmetic and skincare products from various well-known product brands and is able to stay in first place in the beauty product category in Top Beauty-Commerce. This trend can be seen from the increasing frequency of repeated transactions on the Sociolla platform. This study aims to determine the effect of the relationship between electronic service quality (E-Service Quality) and repurchase intention (Repurchase Intention) through electronic satisfaction (E-satisfaction) as a mediation variable. This research is quantitative. The data collection technique was carried out by distributing a 4-level linear scale statement questionnaire. Samples were taken using Non-Probability Sampling techniques with data analysis techniques using Smart PLS tools. The respondents involved were 160 respondents who met the criteria for having made purchases on the Sociolla platform twice. The results showed that good E-Service Quality skills increased E-Satisfaction which led to Repurchase Intention by Sociolla platform users. This shows that E-Satisfaction effectively acts as a mediation between E-Service Quality and Repurchase Intention.
E-Retailing study: A bibliometric analysis and systematic literature review William Widjaja; Yudhi Widya Arthana Rustam
TEKNOSAINS : Jurnal Sains, Teknologi dan Informatika Vol 11 No 1 (2024): TEKNOSAINS: Jurnal Sains, Teknologi dan Informatika
Publisher : LPPMPK-Sekolah Tinggi Teknologi Muhammadiyah Cileungsi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37373/tekno.v11i1.783

Abstract

Along with the increasing popularity of online shopping in Indonesia, the E-retailing business has increased in recent years in Indonesia. This research aims to analyze the trends and developments of e-retailing in Indonesia and globally. This research is a type of literature study research with a qualitative approach. The analysis technique used is bibliometric analysis and systematic literature review using VOS viewer software. The results showed eight main clusters related to e-retailing: chatbot, customer satisfaction, purchase intention, customer experience, artificial intelligence, social media, and mobile commerce. This shows that chatbots, customer satisfaction, purchase intention, and customer experience are important factors that influence the success of e-retailing. This research also shows that e-retailing is still new and needs to be continuously developed. This can be seen from the low density of research related to this topic.
Boosting Firm Performance: Insights from the Food & Beverage Sector's Key Drivers Michael; William Widjaja
Ilomata International Journal of Tax and Accounting Vol. 5 No. 2 (2024): April 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i2.1105

Abstract

The food and beverage industry is a vital contributor to Indonesia's economy, yet faces challenges in optimizing performance. This study investigates the impact of operating capacity, agency costs, and intellectual capital on firm performance within this sector. Analyzing financial data from 12 out of 26 listed companies spanning 2018 to 2022, with convenience sampling, panel data regression in EViews 12 reveals significant findings. Higher operating capacity positively influences revenue generation, marketing efficacy, and customer satisfaction. Agency costs serve as incentives for managerial alignment with shareholders' interests, enhancing governance and transparency practices. Intellectual capital fosters innovation, operational efficiency, and brand reputation, driving firm performance. The study underscores the strategic importance of these factors in managing firms within the food and beverage industry. For practitioners, insights gleaned from this research offer guidance in formulating effective strategies to enhance operational capacity, manage agency costs, and bolster intellectual capital. Moreover, investors gain valuable insights into assessing investment opportunities in this sector. Policymakers can utilize these findings to formulate policies conducive to fostering growth and sustainability within the food and beverage industry. By addressing these key determinants, firms can bolster their competitive edge and achieve sustained success in the dynamic landscape of the food and beverage sector in Indonesia.
Pengaruh Selebgram Endorsement dan E-Wom terhadap Keputusan Pembelian Konsumen Bittersweet by Najla melalui Niat Beli Meliana Angelia; William Widjaja
Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 1 (2024): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i1.3074

Abstract

Purpose: This study aims to analyze the impact of celebrity Instagram endorsements and e-WOM on the purchasing decisions of bittersweet consumers through purchase intention. Methodology/approach: The research method used was ex post facto with a quantitative approach. Non-probability sampling was the sampling technique employed. Questionnaires were the primary means of data collection. Data analysis was conducted using SmartPLS tools. Results: Celebrity Instagram endorsements have a positive and significant impact on purchase intention and purchase decisions. Purchase intention also had a positive and significant impact on purchasing decisions. However, e-WOM does not have a significant impact on purchase intentions or purchase decisions. The results of the hypothesis testing for indirect effects indicate that celebrity Instagram endorsements have a positive and significant impact on purchase decisions mediate purchase intention, but purchase intention does not successfully mediate the influence of e-WOM on purchasing decisions. Limitations: This research does not cover the entire consumer population of Bittersweet By Najla, which is only represented by 103 respondents. The variables used by researchers do not fully fulfill the influence of purchasing intentions and decisions. The variables used by researchers can also be expanded by using other variables. Contribution: Based on the results of the research that has been carried out, the researcher wants to provide input to Bittersweet using Najla as a research object: Researchers suggest that Bittersweet by Najla can endorse honest celebrities, such as Titan Tyra. Researchers have also suggested that Bittersweet by Najla makes social networks as attractive as possible. Research suggests that Bittersweet by Najla can develop more food products so that if consumers do not eat the products, they will feel less.
Maximizing Retail Accounting Performance: A Synergy of Technology Assets and User Capability Michael Michael; William Widjaja
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 2 (2024): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i2.2499

Abstract

The widespread adoption of Accounting Information Systems (AIS) in Indonesian retail stores underscores its significance in enhancing operational efficiency and effectiveness, as consumer surveys indicate increased shopping ease and efficiency. This study, conducted with a sample of 150 employees from mini-market retail stores in Jakarta, employs a quantitative survey approach with SEM-PLS to examine the impact of technology assets and user capabilities on AIS performance. Results reveal significant effects of technology assets on AIS performance. Proficient user capabilities further enhance AIS performance, moderating the effect of technology assets. Theoretical implications highlight integrating technological knowledge and user skills in AIS design. In contrast, practical implications suggest investing in advanced technology and employee training to optimize AIS benefits, ultimately improving retail operations' efficiency, accuracy, and customer satisfaction. This research offers valuable insights for stakeholders to make informed decisions and address the challenges of intense competition in the retail industry.
Structural Transformation in the Indonesian Economy: Why does 'Financial Development' Matter? Muana Nanga; William Widjaja
Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Vol 19, No 2 (2024): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v19i2.2024.pp213-222

Abstract

This study offers a comprehensive examination of Indonesia's process of changing its economic structure from 2000 to 2020. Structural transformation, characterized by changes in the distribution of jobs among different sectors, is crucial for fostering economic growth. It emphasizes phenomena such as the decrease in agricultural GDP shares, rural-urban migration and shifts in economic sectors, which resemble the patterns observed in emerging countries. Nevertheless, the rate of employment transformation is comparatively slower than the fluctuations in GDP, suggesting a more gradual and protracted process of structural change. The analysis focuses on obstacles to transformation, such as insufficient personnel and digital infrastructure. The study examines the relationships between structural transformation and economic indicators in the provinces of Indonesia from 2011 to 2022, utilizing panel data regression models. The findings indicate strong correlations between economic development, human capital, financial development, digital technology, and structural transformation. The study highlights the significance of tackling these elements to accelerate transformation. The policy implications of this proposal suggest that Indonesia should prioritize economic and digital growth, improve human capital, and strengthen the financial sector. This will lead to a more rapid and comprehensive structural transformation in the country.