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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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FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING PADA PERUSAHAAN SEKTOR CONSUMER CYCLICALS William Widjaja; Herlin Tundjung Setijaningsih
Jurnal Paradigma Akuntansi Vol. 8 No. 2 (2026): April 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/n6s6ks50

Abstract

This study aims to analyze the effect of financial leverage, tax, and firm size on income smoothing at consumer cyclicals companies listed on the Indonesia Stock Exchange during the period of 2019-2021. This study uses 84 samples of consumer cyclicals companies with a total of 252 data for three years that were selected using the purposive sampling method. The data used in this study is secondary data obtained from the financial statements. Binary logistic regression was used to examine the relation between the dependent and independent variables and test the hypotheses. This study used IBM SPSS version 26 and Microsoft Excel 2016 to process the data. The result of this study is that financial leverage and firm size have a significant effect on the practice of income smoothing, while the tax has no significant effect on income smoothing. The implications of this study are as a reference source for other studies related to income smoothing practices supported by agency theory and positive accounting theory. This study also has implications as a consideration in investment decision-making for investors in the future.
Pengaruh Kualitas Produk, Harga, Dan Citra Merek Terhadap Keputusan Pembelian Konsumen Produk Somethinc Laras Radheya Tri Indriyani; William Widjaja
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 2 (2026): IJEMA - Februari 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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

Abstract

Penelitian ini menerapkan pendekatan kuantitatif dengan desain survei sebagai mekanisme pengumpulan data. Data primer dikumpulkan melalui kuesioner yang dibagikan kepada 202 individu yang telah melakukan transaksi pembelian produk Somethinc. Seleksi responden menggunakan teknik purposive sampling berdasarkan kriteria yang ditetapkan. Analisis data dilakukan melalui tahapan statistik deskriptif, pengujian kualitas data, uji asumsi klasik, hingga penerapan regresi linier berganda. Hasil empiris mengindikasikan bahwa kualitas produk serta citra merek memberikan kontribusi positif dan signifikan terhadap keputusan pembelian. Sebaliknya, variabel harga tidak menunjukkan pengaruh signifikan dalam memengaruhi keputusan pembelian produk Somethinc. Temuan tersebut memperlihatkan bahwa dalam konteks konsumsi kosmetik, prioritas konsumen lebih condong pada kualitas produk dan kekuatan citra merek dibandingkan pertimbangan harga. Persepsi yang terbentuk dari pengalaman penggunaan serta tingkat kepercayaan terhadap merek berfungsi sebagai determinan utama dalam pengambilan keputusan pembelian. Oleh karena itu, hasil penelitian ini dapat menjadi landasan penguatan strategi pemasaran Somethinc sekaligus menyumbangkan referensi bagi penelitian lanjutan terkait perilaku konsumen di industri kosmetik.
PENGARUH LINGKUNGAN KERJA, STRES DAN DISIPLIN KERJA TERHADAP PERSEPSI KINERJA KARYAWAN TEKNOLOGI INFORMASI (TI) DI PT.E Audrianne Caitlyn Beng; William Widjaja
Jurnal Nusa Manajemen Vol. 3 No. 2 (2026): Jurnal Nusa Manajemen Volume 3 Nomor 2 Juli Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jnm.v3i2.422

Abstract

This research aims to examine the effect of work environment, stress and work discipline on employee performance perceptions at PT.E that operates in the information technology (IT) sector. This research uses a quantitative approach, with primary data being collected through questionnaires distributed to 31 employees of PT.E. The results indicate that the work environment has a negative and insignificant effect on employee performance perceptions, as evidenced by a t-value of 1.511, which is lower than the t-table value of 1.703, and a significance value greater than 0.05. The second variable, work stress, also has a negative and insignificant effect on employee performance perceptions, with a t-value of -0.331, which is lower than the t-table value of 1.703, and a significance value of 0.743, exceeding 0.05. The third variable, work discipline, has a positive and significant effect on employee performance perceptions, with a t-value of 2.680, which is higher than the t-table value of 1.703, and a significance value of 0.012, which is lower than 0.05. This study is expected to serve as a consideration for companies in improving employee performance perceptions by managing the work environment, stress levels, and work discipline better.
PENGARUH EFEKTIVITAS KERJA, KOORDINASI KERJA, DAN KUALITAS KERJA TERHADAP PERSEPSI KINERJA KARYAWAN DI PT. MATAHARI MEGAH Chryzanta Farrelyn Halim; William Widjaja
Jurnal Nusa Manajemen Vol. 3 No. 2 (2026): Jurnal Nusa Manajemen Volume 3 Nomor 2 Juli Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jnm.v3i2.423

Abstract

Staff performance serves as a vital element in bolstering organizational efficiency. This investigation seeks to examine the impact of operational efficiency, team collaboration, and output standards on staff performance within PT. Matahari Megah. Employing a quantitative methodology, the study utilized a survey technique via questionnaires disseminated through the Google Forms platform. Primary data were gathered from 46 staff members employing a total sampling method. Statistical analysis involved multiple linear regression analysis using SPSS version 30, subsequent to conducting tests for validity, reliability, and classical assumptions. Findings reveal that operational efficiency, team collaboration, and output standards collectively exert a significant influence on staff performance. Individually, operational efficiency and team collaboration demonstrate a positive and significant relationship with staff performance, whereas output standards exhibit a positive yet non-significant association. These outcomes imply that enhancing operational efficiency and team collaboration holds greater prominence in boosting staff performance relative to output standards. The research yields theoretical contributions by strengthening human resource management theories concerning process-related factors, alongside practical applications for organizations in formulating ongoing strategies to elevate staff performance.
PENGARUH PERSEPSI KONSUMEN, FASILITAS DAN LOKASI TERHADAP KEPUTUSAN PEMBELIAN (STUDI DI ROYAL MULIA RESIDENCE MEKARSARI RAJEG PADA PT. GRIYA RAJEG SENTOSA) Marcelino Aria Putra; William Widjaja
Jurnal Nusa Manajemen Vol. 3 No. 2 (2026): Jurnal Nusa Manajemen Volume 3 Nomor 2 Juli Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jnm.v3i2.424

Abstract

This study aims to analyze the influence of consumer perception, facilities, and location on the decision to purchase a house at Royal Mulia Residence, Mekarsari Rajeg, developed by PT. Griya Rajeg Sentosa. The method used in this research is a quantitative approach with survey techniques, where data is collected through questionnaires distributed to prospective buyers. Data analysis is conducted using multiple linear regression to test the proposed hypothesis. The research results show that all independent variables, namely consumer perception, facilities, and location, have a positive and significant impact on purchasing decisions. Specifically, location has proven to be the most dominant factor influencing purchasing decisions, followed by consumer perception and facilities. These findings indicate that potential buyers highly consider the aspect of strategic location and the developer's reputation in their decision-making process. This research provides important contributions to developers in formulating moreeffective marketing strategies, emphasizing the importance of building positive perceptions and improving location accessibility. In addition, the results of this study are also expected to serve as a reference for future research in the field of consumer behavior in the property sector.
PENGARUH TINGKAT STRES, GAYA HIDUP DAN KONTROL DIRI TERHADAP KEPUTUSAN PEMBELIAN DARI BRAND KOPI KENANGAN PADA KALANGAN GEN Z Gita Pundarika Putri Wijaya; William Widjaja
Jurnal Nusa Manajemen Vol. 3 No. 2 (2026): Jurnal Nusa Manajemen Volume 3 Nomor 2 Juli Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jnm.v3i2.430

Abstract

This study aims to examine the effects of Stress Level, Lifestyle, and Self-Control on Purchasing Decisions of Kopi Kenangan among Generation Z in Jabodetabek area. A quantitative approach was employed using a survey method with purposive sampling, and the data were analyzed using Partial Least Square–Structural Equation Modeling (PLS-SEM). The results indicate that Stress Level has a positive and significant effect on Purchasing Decisions, suggesting that higher stress encourages consumers to make purchases as an emotional coping mechanism. Lifestyle also shows a positive and significant influence, indicating that Kopi Kenangan consumption is closely related to the lifestyle and social activities of Generation Z. Meanwhile, Self-Control has a positive but insignificant effect on purchasing decisions, implying that self-control does not significantly restrain purchasing behavior in this context. These findings contribute to consumer behavior studies and provide practical insights for marketing strategies targeting Generation Z.
PENGARUH KEAKTIFAN BERORGANISASI, KEIKUTSERTAAN UKM, DAN KONDISI EKONOMI TERHADAP PRESTASI AKADEMIK MAHASISWA PRADITA: STUDI PADA ANGGOTA ORGANISASI & UKM PERIODE MASA JABATAN 2023/2024 Joseph Evan Prabadhi; William Widjaja
Jurnal Nusa Manajemen Vol. 3 No. 2 (2026): Jurnal Nusa Manajemen Volume 3 Nomor 2 Juli Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jnm.v3i2.432

Abstract

In the context of higher education, academic achievement serves as a key indicator of students’ success in the learning process. This achievement reflects the outcomes individuals attain through their cognitive, emotional, and behavioral efforts. This study aims to examine the influence of organizational involvement, participation in Student Activity Units (UKM), and economic conditions on the academic performance among Pradita University Students during the 2023/2024 Term.. A quantitative approach was employed using a survey of 41 respondents who were active members of both campus organizations and UKM. The data were analyzed using SEM-PLS with SmartPLS 4. Respondents were selected through purposive sampling based on the criterion of being involved in campus organizations and UKM during the 2023/2024 period. The findings indicate that organizational involvement and economic conditions have a significant positive effect on academic performance, whereas participation in UKM does not show a significant impact. The research model explains 43% of the variance in academic performance, reinforcing that external factors such as organizational activity and economic stability play an important role in supporting students’ academic success.
PENGARUH CONTENT MARKETING, KREDIBILITAS INFLUENCER, DAN ONLINE CUSTOMER REVIEW TERHADAP NIAT BELI PRODUK LOZY HIJAB DI APLIKASI TIKTOK SHOP Alia Cahya Amala; William Widjaja
Jurnal Nusa Manajemen Vol. 3 No. 2 (2026): Jurnal Nusa Manajemen Volume 3 Nomor 2 Juli Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jnm.v3i2.433

Abstract

The purpose of this study is to evaluate the impact of research variables such as content marketing, influencer credibility, and online customer reviews on consumers' purchase intention of the Lozy hijab brand within the TikTok Shop ecosystem. This research was initiated due to the phenomenon of uneven fluctuations in purchase intentions across various dimensions, which calls for a more consistent digital marketing strategy. By adopting a quantitative methodology, this study applies a non-probability sampling technique using purposive sampling. The sample size determination refers to the theory of Hair et al., (2019) using a 5:1 ratio against 36 research indicators, resulting in a total of 180 participants. Data collection was done by distributing questionnaires to TikTok users who meet the specific research criteria. The empirical findings confirm that all independent variables contribute positively and significantly to triggering the dependent variable, which is purchase intention. Further analysis highlights that influencer credibility is the strongest determinant affecting the purchase intention of Lozy hijab products. Visual appeal and competence in message articulation have proven to be effective tools to convert audience attention into purchase intention. Based on these conclusions, this study is expected to serve as a strategic reference for Lozy hijab management to optimize future promotions. The company is recommended to curate collaborations with influencers who can authentically represent aspirational values, to ensure alignment between the lifestyle portrayed and market preferences.
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- Universitas 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.
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 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.
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