Articles
<![CDATA[Unlocking Financial Reliability: AIS Contributions to Financial Statement Quality in Indonesian Retail Context ]]>
<![CDATA[Michael]]>;
<![CDATA[Widjaja, William]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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DOI: 10.32486/aksi.v9i2.685
<![CDATA[This study examines the impact of Accounting Information Systems (AIS) on financial reporting quality in Indonesian retail firms while examining the moderating influence of internal control and user capability. Data from 110 employees in the accounting and finance departments of MSME-scale retail companies in Jakarta were analyzed using SEM-PLS. The findings underscore the significant role of AIS in enhancing financial reporting accuracy, timeliness, and completeness, thereby ensuring reliability and regulatory compliance. Moreover, internal control mechanisms were found to moderate AIS effects, safeguarding assets and enhancing operational efficiency within retail firms. Additionally, user capability emerged as a crucial moderator, influencing data interpretation and reporting timeliness. The study emphasizes the pivotal contribution of AIS to improving financial reporting quality in Indonesian retail contexts. Theoretical implications validate AIS's significance in financial reporting, while practical implications stress the importance of effective AIS implementation for retail firms. Future research avenues could explore additional factors impacting reporting quality and conduct cross-sector studies on AIS effects for a comprehensive understanding.]]>
<![CDATA[Driving Success in Fast-Fashion Retail: A Moderated Mediation Model ]]>
<![CDATA[William Widjaja]]>;
<![CDATA[Sabil Sabil]]>;
<![CDATA[Michael Michael]]>;
<![CDATA[Devi Rahnjen Wijayadne]]>
<![CDATA[ Jurnal Manajemen Vol. 29 No. 1 (2025): February 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara ]]>
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DOI: 10.24912/jm.v29i1.2480
<![CDATA[This study explores how work stress and participative leadership impact employee motivation in the fast-fashion industry, focusing on 130 employees in the JABOTABEK region. The research employs route analysis and moderated mediation analysis using SMARTPLS, demonstrating that job stress substantially diminishes employee motivation. However, participatory leadership exerts a favourable effect on both motivation and performance. Motivation is a vital intermediary in the correlation between job stress, participatory leadership, and employee performance. Moreover, work satisfaction is a crucial moderator influencing the correlation between motivation and performance. These findings offer theoretical insights and practical consequences for enterprises in the fast-fashion industry. They underscore the need for effective stress management strategies and highlight the importance of participative leadership and job enjoyment in enhancing employee motivation and performance, thereby contributing to improved organisational outcomes.]]>
<![CDATA[Pengaruh E-Service Quality Terhadap Repurchase Intention Melalui E-Satisfaction: Studi Pada Pengguna Platform Sociolla Tahun 2023 ]]>
<![CDATA[Luyanny Luyanny]]>;
<![CDATA[William Widjaja]]>
<![CDATA[ Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 2 No. 3 (2024): JULI: Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen dan Bisnis ]]>
Publisher : <![CDATA[Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia ]]>
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DOI: 10.61132/manuhara.v2i3.1036
<![CDATA[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.]]>
<![CDATA[Enhancing Tax Compliance in MSME Tax Reporting: The Role of Tax Awareness, Trust, and Socialization ]]>
<![CDATA[William Widjaja]]>;
<![CDATA[Yovita Ariana]]>;
<![CDATA[Michael Michael]]>
<![CDATA[ E-Jurnal Akuntansi Vol 34 No 9 (2024) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2024.v34.i09.p09
<![CDATA[A crucial component of growth, tax compliance is impacted by a number of variables including awareness, trust, and socialization. In light of this, the purpose of this study is to examine how these variables affect MSMEs' tax compliance. MSMEs in Tanah Abang, Jakarta, one of Indonesia's economic hubs where MSMEs predominate, make up the research population. Through the use of surveys and quantitative analysis, a sample size of 100 MSMEs respondents was employed. SEM-PLS software was used to perform data analysis techniques. The study's findings demonstrate a strong positive correlation between tax awareness and compliance trust. Tax socialization, however, has no significant effect on compliance and neither does it moderate the effect of trust on compliance. Keywords: Tax Compliance; Tax Awareness; Taxpayer Trust; Tax Socialization; Tax Regulation]]>
<![CDATA[Meningkatkan Kualitas Pembelajaran Anak Usia Dini: Bimbingan Di Kelompok Bermain Dan TK Lestari ]]>
<![CDATA[Meilisa Alvita]]>;
<![CDATA[William Widjaja]]>
<![CDATA[ ARSY : Jurnal Aplikasi Riset kepada Masyarakat Vol. 6 No. 2 (2025): ARSY : Jurnal Aplikasi Riset kepada Masyarakat ]]>
Publisher : <![CDATA[Lembaga Riset dan Inovasi Al-Matani ]]>
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DOI: 10.55583/arsy.v6i2.1144
<![CDATA[Pendidikan Anak Usia Dini (PAUD) sangat penting dalam membentuk pengetahuan dan karakter dasar anak sejak usia dini. PAUD Lestari merupakan salah satu lembaga pendidikan di Desa Kalipaten yang mengedepankan pendidikan sebagai prioritas utama dalam mengembangkan potensi dan kemampuan anak. Kelompok Bermain dan Taman Kanak-kanak PAUD Lestari memiliki pengaruh penting dalam memberikan pendidikan yang unggul bagi anak-anak. Tantangan dalam memastikan pendidikan yang berkualitas dan merata bagi anak usia dini sering kali mencakup keterbatasan sumber daya dan perbedaan kemampuan individu. Untuk mengatasi masalah ini, program Bimbingan Belajar merupakan langkah strategis. Program ini bertujuan untuk memberikan dukungan individu kepada anak-anak dalam mengembangkan keterampilan sosial, emosional, dan akademik. Hasil menunjukkan bahwa program Bimbingan Belajar dapat menciptakan lingkungan belajar yang berfokus pada kelompok dan interaktif, berfokus pada kebutuhan yang berbeda dari setiap anak, dan membantu mengatasi hambatan dalam belajar baik dalam hal sosialisasi maupun akademik.]]>
<![CDATA[PENGARUH INFLUENCER, DISCOUNT DAN ONLINE PRODUCT REVIEW TERHADAP IMPULSIVE BUYING: STUDI PADA MEREK SCARLETT WHITENING ]]>
<![CDATA[Sihombing, Geraldy Pesakhim]]>;
<![CDATA[Widjaja, William]]>
<![CDATA[ Jurnal Nusa Manajemen Vol. 2 No. 2 (2025): Jurnal Nusa Manajemen Volume 2 Nomor 2 Juli Tahun 2025 ]]>
Publisher : <![CDATA[Publika Citra Media ]]>
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DOI: 10.62237/jnm.v2i2.276
<![CDATA[This study examines the influence of Influencers, discounts, and online product reviews on consumers’ impulsive buying behavior for the Scarlett Whitening brand. Data were collected through a quantitative survey of 385 Scarlett Whitening users on Shopee and analyzed using SEM-PLS. The results reveal that Influencers, discounts, and online product reviews significantly impact impulsive buying. Influencers drive purchases through trust and appeal, discounts through price reductions and promotion duration, and online product reviews through credibility and perceived usefulness. These findings offer strategic insights for beauty brand marketing to leverage these factors in promoting impulsive buying.]]>
<![CDATA[PENGARUH BRAND EXPERIENCE, BRAND SATISFACTION DAN BRAND TRUST TERHADAP BRAND LOYALTY PADA PRODUK APPLE ]]>
<![CDATA[Henry]]>;
<![CDATA[Widjaja, William]]>
<![CDATA[ Jurnal Nusa Manajemen Vol. 2 No. 2 (2025): Jurnal Nusa Manajemen Volume 2 Nomor 2 Juli Tahun 2025 ]]>
Publisher : <![CDATA[Publika Citra Media ]]>
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DOI: 10.62237/jnm.v2i2.287
<![CDATA[Rapid technological developments have changed the landscape of the electronics and information technology industries, creating increasingly fierce competition between manufacturers. Apple as one of the leading technology companies continues to innovate in delivering high-quality products with a unique user experience. This study aims to analyze the influence of brand experience, brand satisfaction, and brand trust on brand loyalty on Apple products in the era of technological development. This study uses a quantitative approach with a survey method, where data is collected through a questionnaire distributed to 142 respondents who use Apple products. Respondents were selected using a purposive sampling technique with the criteria of using Apple products and processed using SmartPLS 4.0 software. The results show that brand experience and brand satisfaction have a significant influence on brand loyalty. But brand trust has a positive and insignificant effect on brand loyalty.]]>
<![CDATA[Digital Transformation in Accounting: Cloud-Based AIS, Management Support, and Financial Information Quality in Retail ]]>
<![CDATA[Michael, Michael]]>;
<![CDATA[Ariani, Yovita]]>;
<![CDATA[Widjaja, William]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 1 (2025): April ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v9i1.2795
<![CDATA[This research departs from the low adoption of cloud-based accounting information systems in the Indonesian retail industry due to the lack of support from top management, even though this technology has proven to enhance the effectiveness of financial information. This study analyzes the influence of Cloud-based Accounting Information Systems (AIS) and top management support on the effectiveness of AIS and its impact on the quality and usefulness of financial information in Indonesian retail companies. Using a quantitative approach with a survey method, data was collected from 153 retail employees in Jakarta through questionnaires. The analysis was carried out using SEM-PLS with SMARTPLS software. The results showed that cloud-based AIS and top management support positively affect AIS effectiveness. Furthermore, AIS effectiveness improves the quality of financial information, which impacts the usefulness of financial information in decision-making. Theoretically, this study emphasizes the role of cloud technology and leadership in the effectiveness of accounting systems. As a practical implication, retail companies are advised to adopt cloud technology and strengthen management support to improve operational efficiency and financial transparency.]]>
<![CDATA[Unlocking Financial Reliability: AIS Contributions to Financial Statement Quality in Indonesian Retail Context ]]>
<![CDATA[Michael]]>;
<![CDATA[Widjaja, William]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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DOI: 10.32486/aksi.v9i2.685
<![CDATA[This study examines the impact of Accounting Information Systems (AIS) on financial reporting quality in Indonesian retail firms while examining the moderating influence of internal control and user capability. Data from 110 employees in the accounting and finance departments of MSME-scale retail companies in Jakarta were analyzed using SEM-PLS. The findings underscore the significant role of AIS in enhancing financial reporting accuracy, timeliness, and completeness, thereby ensuring reliability and regulatory compliance. Moreover, internal control mechanisms were found to moderate AIS effects, safeguarding assets and enhancing operational efficiency within retail firms. Additionally, user capability emerged as a crucial moderator, influencing data interpretation and reporting timeliness. The study emphasizes the pivotal contribution of AIS to improving financial reporting quality in Indonesian retail contexts. Theoretical implications validate AIS's significance in financial reporting, while practical implications stress the importance of effective AIS implementation for retail firms. Future research avenues could explore additional factors impacting reporting quality and conduct cross-sector studies on AIS effects for a comprehensive understanding.]]>
<![CDATA[Firm Performance: A Panel Study on the Indonesian Food and Beverage Industry ]]>
<![CDATA[Michael, Michael]]>;
<![CDATA[Widjaja, William]]>;
<![CDATA[Simon, Febryanti]]>
<![CDATA[ Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 4 (2025): September ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/jakman.v6i4.4888
<![CDATA[Purpose: This study aims to examine how human capital efficiency, structural capital, and capital employed affect the business performance of companies in Indonesia’s food and beverage sector. Methodology/approach: The research was conducted using secondary data collected from the financial statements of food and beverage companies listed on the Indonesia Stock Exchange for the years 2018-2022. The data analysis was carried out using panel data regression and hypothesis testing with EViews software version 12. Results and Findings: The results show that both human capital efficiency and structural capital have a significant impact on business performance. However, capital employed efficiency does not have a significant effect. Human and structural capital are found to contribute positively to innovation, productivity, and competitive advantage. Conclusions: This study shows that the efficiency of human resources has a positive effect on the performance of companies in the Indonesian food and beverage industry, while the efficiency of capital use is not significant, so it is important for companies and the government to focus on developing human resources, innovation, and more optimal capital management. Limitations: The study is limited to publicly listed food and beverage companies in Indonesia and relies solely on financial data, without incorporating qualitative or industry-specific operational factors. Contribution: This study makes a significant contribution to the field of strategic management and intellectual capital by providing empirical evidence that both human and structural capital are vital to business performance. It offers practical insights for company managers, policymakers, and researchers interested in enhancing firm value through human capital investment and capital efficiency.]]>
