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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 Jurnal AKSI (Akuntansi dan Sistem Informasi) 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) Teknosains : Jurnal Sains,Teknologi dan Informatika ARSY : Jurnal Aplikasi Riset kepada Masyarakat 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 Jurnal Nusa Manajemen E-JURNAL AKUNTANSI
William Widjaja
Universitas Pradita
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Mathematics Nursing Public Health Social Sciences

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EVALUATION OF HYBRID MOVIE RECOMMENDATION SYSTEM BASED ON NEURAL NETWORKS Widjaja, William; Robert; Johanes Terang Kita Perangin - Angin
JURTEKSI (jurnal Teknologi dan Sistem Informasi) Vol. 11 No. 3 (2025): Juni 2025
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Royal Kisaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurteksi.v11i3.4079

Abstract

Abstract: Recommendation systems are becoming increasingly important with the growth of streaming platforms. The purpose of this study is to compare the performance of Content-Based Filtering, Neural Collaborative Filtering, and a combination of both in a movie recommendation system. The method used in this study involves retrieving movie details from the TMDB API and ratings from the MovieLens 32M Dataset (2010-2023). Each model's performance is evaluated using evaluation metrics such as RMSE and MAE. The results of this study indicate that Neural Collaborative Filtering achieves the best prediction performance (RMSE = 0.785423, MAE = 0.581262), followed by the hybrid model (RMSE = 0.800863, MAE = 0.660872), while Content-Based Filtering produces low performance and limits the capabilities of the hybrid model. In conclusion, these findings highlight the superiority of latent feature-based models such as NCF that learn directly from user interaction patterns over content-based approaches in the context of modern recommendation systems. Keywords: content-based filtering; hybrid filtering; movie recommendation; neural collaborative filtering. Abstrak: Sistem rekomendasi menjadi semakin penting seiring berkembangnya platform streaming. Tujuan dari penelitian ini adalah membandingkan kinerja Content-Based Filtering, Neural Collaborative Filtering dan kombinasi keduanya dalam sistem rekomendasi film. Metode yang digunakan dalam penelitian ini melibatkan pengambilan detail film dari TMDB API dan rating dari dataset MovieLens 32M Dataset (2010-2023). Setiap peforma model dievaluasi dengan menggunakan metrik evaluasi seperti RMSE dan MAE. Hasil dari penelitian ini menunjukkan bahwa Neural Collaborative Filtering mencapai kinerja prediksi terbaik (RMSE = 0.785423, MAE = 0.581262), diikuti oleh model hybrid (RMSE = 0.800863, MAE = 0.660872), sementara Content-Based Filtering menghasilkankan peforma yang rendah dan membatasi kemampuan model hybrid. Kesimpulannya, penelitian ini menyoroti superiotas model berbasis latent feature seperti NCF yang belajar langsung dari pola interaksi pengguna dibandingkan pendekatan berbasis konten dalam konteks sistem rekomendasi modern. Kata kunci: content-based filtering; hybrid filtering; neural collaborative filtering; rekomendasi film.
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.
DYNAMICS OF TAX EVASION IN INDONESIAN SMES: TAX RATES, SELF-ASSESSMENT SYSTEMS, AND TAX MORALE Widjaja, William; Michael, Michael
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 9 No 1 (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.
PENGARUH IKLAN TOKO ONLINE, HARGA, ONLINE CUSTOMER REVIEWS TERHADAP KEPUTUSAN PEMBELIAN PADA TOKO PINTU BAJA JAYA 99 DI MARKETPLACE Yudhea Vanestius; Widjaja, William
Jurnal Nusa Manajemen Vol. 2 No. 3 (2025): Jurnal Nusa Manajemen Volume 2 Nomor 3 November Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jnm.v2i3.344

Abstract

This study aims to analyze the influence of online advertising, price, and online customer reviews on consumers purchase intention at Pintu Baja Jaya 99 Store. The research employs a quantitative approach using a survey method through questionnaires distributed to 109 respondents. The data were analyzed using multiple linear regression. The results show that simultaneously, online advertising, price, and customer reviews have a significant effect on purchase intention. Partially, online advertising and online customer reviews have a significant influence, while price does not significantly affect purchase intention. These findings indicate that consumers tend to consider online advertising and customer reviews more when deciding to purchase products online. Therefore, business owners are advised to manage attractive online store advertisements and pay attention to online reputation through customer reviews in order to increase consumer purchase intention.
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.
Structural Transformation in the Indonesian Economy: Why does 'Financial Development' Matter? Nanga, Muana; Widjaja, William
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.
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 Keaktifan Berorganisasi, Prestasi Akademik, Lingkungan Belajar terhadap Kesiapan Kerja Universitas Tangerang Labiro, Kayla Anugerah Christianty; Widjaja, William
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 Andika Samudra Andre Wijaya Ariani, Yovita Chairuddin Devi Rahnjen Wijayadne Franziska Maria Renz Gabriel Alexander Gebi Herry Glori, Natallia Handri Santoso Handri Santoso Henry Johanes Terang Kita Perangin - Angin Labiro, Kayla Anugerah Christianty Luyanny Luyanny Marco Ashadi Meilisa Alvita Meliana Angelia Michael Michael Michael Michael Michael Muana Nanga Natallia Glori Ninuk Yasmarini 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 Verina Cornellia WIJAYA, VANESSA Youzy Natasya Yovita Ariana Yudhea Vanestius Yudhi Widya Arthana Rustam