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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 International Humanities and Applied Science Journal Primanomics : Jurnal Ekonomi & Bisnis Jurnal AKSI (Akuntansi dan Sistem Informasi) JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi JURTEKSI 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 JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Manajemen Jurnal Tekinkom (Teknik Informasi dan Komputer) Jurnal Akuntansi dan Keuangan ARSY : Jurnal Aplikasi Riset kepada Masyarakat Jurnal Manajemen Sains dan Organisasi (JMSO) Bisnis Net : Jurnal Ekonomi dan Bisnis Studi Ilmu Manajemen dan Organisasi Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Jurnal Paradigma Akuntansi 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 Jurnal Nusa Manajemen E-JURNAL AKUNTANSI Sinergi : Jurnal Ilmiah Multidisiplin TEKNOSAINS: Jurnal Sains, Teknologi dan Informatika IJEMA
William Widjaja
Pradita University
Religion Aerospace Engineering Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Library & Information Science Mathematics Nursing Physics Public Health Social Sciences Other

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Maximizing Retail Accounting Performance: A Synergy of Technology Assets and User Capability Michael, Michael; Widjaja, William
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.
UNDERSTANDING TAX AVOIDANCE : INSIGHTS FROM COMMISSIONERS, OWNERSHIP, AUDIT, EXECUTIVES Michael, Michael; Widjaja, William
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 2 (2024): Edisi Mei - Agustus 2024
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.
ANALISIS PERBANDINGAN KUALITAS PROMOSI, KERAGAMAN PRODUK DAN KEMUDAHAN PENGGUNAAN ANTARA E-COMMERCE SHOPEE DAN TOKOPEDIA Glori, Natallia; Widjaja, William
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.
Boosting Firm Performance: Insights from the Food & Beverage Sector's Key Drivers Michael; Widjaja, William
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 Luxury Brand, Product Variety, dan Service Quality Terhadap Customer Satisfaction Wijaya, Jane Mac Kenzie; Widjaja, William
Bisnis-Net Vol 8, No 2: DESEMBER 2025
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v8i2.6885

Abstract

This study aims to examine the influence of luxury brand, product variety, and service quality on customer satisfaction at Sephora Jakarta. The issue addressed is the importance of understanding the factors driving customer satisfaction amid the growing competition in the beauty industry, especially with the rising dominance of local e-commerce platforms like Sociolla. A quantitative approach was used with purposive sampling involving 390 respondents who had previously shopped at Sephora Jakarta. Data were collected through online questionnaires and analyzed using Structural Equation Modeling (SEM) with SmartPLS 3.0. The results show that all three variables have a positive and significant effect on customer satisfaction. Service quality emerged as the strongest factor, while luxury brand and product variety showed weaker but still significant effects. This study provides insight into the relative contributions of these three variables in the context of an international brand competing in a local market. It is recommended that Sephora focus more on improving personalized service, responsiveness, and overall shopping experience to enhance customer satisfaction.
THE EFFECT OF REBRANDING AND BRAND SIGNATURE ON MAKO BRAND PERFORMANCE IN TANGERANG, MEDIATED BY BRAND REPUTATION Lin, Felishia Janice; Widjaja, William
International Humanities and Applied Science Journal Vol 8, No 3 (2025): VOLUME 8, ISSUE 3, 2025
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to identify and analyze the influence of rebranding, brand signature, and brand reputation on the performance of the Mako Cake and Bakery brand. This study uses a quantitative approach with a purposive sampling technique through a Google Forms questionnaire survey. The sample in this study was 357 Mako Cake and Bakery customers in the Tangerang area. The analysis technique used was Partial Least Square analysis using SmartPLS 3 software. The results of this study indicate that the Rebranding (X1) and Brand Reputation (M) variables have a significant positive effect on Brand Performance (Y). Conversely, Brand Signature (X2) does not have a significant effect on Brand Performance (Y). There is a significant positive indirect effect on Rebranding (X1) on Brand Performance (Y) through the mediation of Brand Reputation (M).
Firm Performance: A Panel Study on the Indonesian Food and Beverage Industry Michael, Michael; Widjaja, William; Simon, Febryanti
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 6 No 4 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i4.4888

Abstract

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.
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): July
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.
Mapping Agile HRM and Organizational Resilience: A Bibliometric Review William Widjaja; Michael Michael; Hastuti Naibaho
Jurnal Manajemen Sains dan Organisasi Vol. 7 No. 1 (2026): Jurnal Manajemen Sains dan Organisasi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jmso.v7i1.24858

Abstract

Objective – This research aims to map scientific developments in Agile Human Resource Management (Agile HRM) and organizational resilience, and to identify intellectual structures, thematic clusters, and research evolution directions for the period 2010–2025. Design/Methodology/Approach – A bibliometric approach was employed by analyzing 1,000 articles retrieved from the Crossref database via Publish or Perish using combined keywords related to Agile HRM and organizational resilience. The selection process followed the PRISMA protocol and produced 235 eligible articles for analysis. VOSviewer was used to conduct descriptive analysis and to generate network visualization, overlay visualization, and density mapping in order to capture conceptual relationships and temporal dynamics. Findings – The results indicate a notable increase in publications since 2020 and reveal three dominant thematic clusters: (1) an agile methodology cluster, (2) a strategy and organizational systems cluster, and (3) an HR practice cluster emphasizing adaptability, collaboration, and employee engagement. Overlay visualization suggests an evolution of the research focus from a primarily technical orientation toward strategic integration and practical implementation of Agile HRM for strengthening organizational resilience. Implications – The study concludes that Agile HRM contributes meaningfully to strengthening organizations’ adaptive capabilities and long-term resilience. Theoretically, the findings extend Dynamic Capabilities, the Resource-Based View, and Contingency Theory by clarifying how HR agility mechanisms support resilience. Practically, the results offer guidance for organizations to develop agile HR practices as a foundation for sustained resilience.
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.
Co-Authors Adryan Rachman Alexander, Gabriel Alia Cahya Amala Andika Samudra Andre Wijaya Ariani, Yovita Audrianne Caitlyn Beng Chairuddin Chryzanta Farrelyn Halim Devi Rahnjen Wijayadne Erwinda Azizah Sidik Febryanti Simon Franziska Maria Renz Gabriel Alexander Gabriel Alexander Gebi Herry Gita Pundarika Putri Wijaya Glori, Natallia Handri Santoso Handri Santoso Hastuti Naibaho Henry Herlin Tundjung Setijaningsih Johanes Terang Kita Perangin Angin Joseph Evan Prabadhi Kayla Anugerah Christianty Labiro Labiro, Kayla Anugerah Christianty Laras Radheya Tri Indriyani Lin, Felishia Janice Luyanny Luyanny Marcelino Aria Putra Marco Ashadi Meilisa Alvita Meliana Angelia Michael Michael Michael Michael Michael Michael Michael Michael Michael Muana Nanga Natallia Glori Ninuk Yasmarini Prita Karina Diandra Regina Angelika Septi Rahayu Robert Sabil Sabil Sherensia Putri Angeliani Sihombing, Geraldy Pesakhim Simon, Febryanti Theresia Herlina Rochadiani Theresia Herlina Rochadiani Ulfah Dzakiyah Nisrina Ariqoh Vanessa Wijaya Verina Cornellia Wijaya, Jane Mac Kenzie WIJAYA, VANESSA Youzy Natasya Yovita Ariana Yudhea Vanestius Yudhi Widya Arthana Rustam