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All Journal Humaniora Jurnal Manajemen Teknologi JRMA (Jurnal Riset Manajemen dan Akuntansi) Gadjah Mada International Journal of Business MODUS-Jurnal Ekonomi dan Bisnis Jurnal Mirai Management YUME : Journal of Management Jambura Accounting Review Tasharruf: Journal Economics and Business of Islam Management Studies and Entrepreneurship Journal (MSEJ) Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Feedforward: Journal of Human Resource Literacy: Jurnal Pendidikan Ekonomi Jurnal Ekonomi Manajemen dan Kewirausahaan Abdimas : Jurnal Pengabdian Kepada Masyarakat Journal of Indonesian Economy and Business International Journal of Applied Business and International Management Journal of the Community Development in Asia Asia Pacific Journal of Management and Education Journal of International Conference Proceedings Jurnal Manajemen dan Ekonomi Kreatif Jurnal Akuntansi Manado (JAIM) Klabat Journal of Management Society
Nikolas Fajar Wuryaningrat
Univeristas Negeri Manado
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences Other

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The Competitiveness Of Micro Small And Medium Enterprises In The Tourism Sector: The Role Of Social Capital And Innovation Kawulur, Arie F.; Sumual, Tinneke E.M.; Wuryaningrat, Nikolas F.
Journal of The Community Development in Asia Vol 8, No 1 (2025): January 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jcda.v8i1.3684

Abstract

The competitiveness among Micro, Small, and Medium Enterprises (MSME) remains an important issue for stakeholders among various sectors. Unfortunately, businesses in the tourism sector have received less attention, particularly in terms of the social capital and innovation. Therefore, this study aims to analyze the relationship between social capital and innovation and their impact on the competitiveness of micro, small, and medium enterprises in Indonesia’s super-priority tourism areas. Using a sample of 40 enterprises, the study reveals that dimensions of social capital, namely trust, networks, and norms, along with innovation, contribute significantly to fostering competitiveness. Furthermore, networks play a crucial role in driving innovation within micro, small, and medium enterprises in the tourism sector. This research provides valuable insights for policymakers in fostering a more sustainable business climate, particularly by emphasizing the importance of social capital and innovation in enhancing MSME competitiveness.
Financial Retirement Plan Based on Knowledge-Based View Theory Perspective Kumajas, Lydia Ivana; Wuryaningrat, Nikolas Fajar
Jurnal Manajemen Teknologi Vol. 21 No. 3 (2022)
Publisher : Unit Research and Knowledge, School of Business and Management, Institut Teknologi Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12695/jmt.2022.21.3.5

Abstract

Abstract. Retirement usually occurs in the age range of 55–65, depending on the type of job. However, during the COVID-19 pandemic, it may not be adequate to measure retirement only by age because many employees were forced to retire early. Thus, the issue of retirement planning has once again become a relevant issue to discuss. Most previous studies explain that retirement planning uses the theory of planned behavior, but unlike these, this study approaches retirement planning with the knowledge-based view theory. The theory of knowledge-based view can explain knowledge as a fundamental resource for an individual’s ability to plan retirement. Data was collected for this study from a survey for employees and professionals in Indonesia and was analyzed with PLS-SEM. Empirical evidence showed that knowledge sharing actually weakens the influence of family financial education on retirement planning. Therefore, it can be concluded that knowledge sharing cannot strengthen family education to make better retirement planning. This study also revealed the possibility that knowledge sharing could change employee retirement planning into other financial plans that are also beneficial for retirement.Keywords: Retirement planning; theory planned behavior; knowledge-based view; knowledge sharing; financial planning Abstrak. Pensiun biasanya diukur berdasarkan usia, dalam rentang usia 55-65 tahun, tergantung pada jenis pekerjaannya. Namun, di masa pandemi Covid-19, masa pensiun mungkin tidak lagi cukup diukur dengan hanya berdasarkan usia. Hal itu dikarenakan banyak karyawan yang terpaksa pensiun dini selama pandemi.  Dengan demikian pada masa pandemi isu perencanaan pensiun sekali lagi menjadi masalah yang menarik untuk didiskusikan. Sebagian besar penelitian sebelumnya menjelaskan perencanaan pensiun menggunakan dasar theory planned behavior (TPB), namun berbeda dengan banyak penelitian sebelumnya, dalam penelitian ini perencanaan pensiun didekati dengan teori knowledge-based view theory (KBV). Teori KBV diasumsikan bisa menjelaskan pengetahuan sebagai sumber daya mendasar bagi kemampuan individu untuk membuat perencanaan pensiun. Dalam survei yang dilakukan terhadap karyawan dan profesional di Indonesia. Data yang terkumpul kemudian dianalisis dengan PLS-SEM. Bukti empiris menunjukkan bahwa berbagi pengetahuan justru melemahkan pengaruh antara pendidikan keuangan keluarga terhadap perencanaan pensiun. Oleh karena itu, dapat disimpulkan bahwa berbagi pengetahuan tidak bisa menguatkan pendidikan keluarga untuk membuat perencanaan pensiun yang lebih baik. Dalam penelitian ini juga diungkapkan adanya kemungkinan bahwa berbagi pengetahuan dapat membuat perubahan pada perencanaan pensiun karyawan menjadi rencana keuangan lainnya yang bermanfaat juga bagi masa pensiun, dimungkinkan untuk membuat perubahan dalam perencanaan pensiun menjadi bentuk lain dari perencanaan keuangan.Kata kunci: Perencanaan pensiun; theory planned behavior; knowledge-based view; berbagi pengetahuan; perencanaan keuangan
The Role Of Supportive Leader And Entrepreneurial Motivation In Fostering Entrepreneurial Spirit Soputan, Grace Jenny; Wuryaningrat, Nikolas Fajar
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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

Abstract

The entrepreneurial spirit, which encompasses creativity and innovation, is linked to competitiveness and is essential in higher education to encourage innovative teaching methods. This study investigates the relationship between leadership behaviour, entrepreneurial motivation, and entrepreneurial spirit among teaching and education staff at Universitas Negeri Manado. This research novelty examines the relationship between entrepreneurial spirit and efforts to develop innovative learning methods for educators and education personnel in the higher education sector, a topic that has been largely overlooked in previous research. The creative destruction (CD) theory underpins this research, which describes how innovation drives economic restructuring and growth. Leadership, especially supportive, and motivation, both intrinsic and extrinsic, are critical in nurturing entrepreneurial spirit. This study employed a quantitative survey methodology with 92 respondents from teaching and education staff at Universitas Negeri Manado. Data analysis indicated that supportive leadership and entrepreneurial motivation significantly encourage entrepreneurial spirit. The findings indicated that the supportive leader and motivational factors have a notable impact on innovation, which in turn can foster an entrepreneurial spirit. This study emphasises the necessity for higher education leaders to recognise their role in fostering entrepreneurial spirit to drive institutional advancement and efficiency.
Manpower and Service Quality of Fast-Food Restaurant: KFC Restaurant Song, Ng Hee; Wuryaningrat, Nikolas F; Mohd Ibrahim, Alia Farhanim binti; Kee, Daisy Mui Hung; Md Nasir, Alia Izzani binti; San, Alice Law San; Edward George, Alice Rebecca A/P; Kawung, Rivanti
Journal of The Community Development in Asia Vol 5, No 1 (2022): January 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jcda.v5i1.1385

Abstract

A fast-food restaurant, commonly known as a quick-service restaurant (QSR) in the business, is a type of eatery that specializes in fast food and offers limited table service. In the food sector, customer satisfaction and good feedback are the most important thing. Each company also has its main power source to maintain business. The goal of this study is to find how service quality can affect customer satisfaction. This study used a service quality model which is Servqual as a guide in determining customer satisfaction. The researchers chose Kentucky Fried Chicken (KFC) Restaurant in Malaysia for this case study. KFC Restaurant has many competitors in the fast-food restaurant industry. The solution to these issues is to develop ways to increase service quality and customer satisfaction.
How to Avoid Taxes How to Avoid Taxes: The Role of Firm Size in Indonesian Food and Beverage Companies Purba, Pebisitona Mesajaya; Sumiok, Cristofer; Evinita, Lenny Leorina; Wuryaningrat, Nikolas F.; Purba, Dimita H. P.
Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.11413

Abstract

This study looks at how profitable, liquid, and solvent a company is and how that affects its decision to avoid taxes. We focused on companies in the food and beverage sector that are listed on the Indonesia Stock Exchange from 2020 to 2023. We used a statistical method to analyze the data. The results showed that profitability has a significant negative effect on tax avoidance, while liquidity has a significant positive effect. Solvency and company size directly show no significant effect. However, as a moderating variable, company size strengthens the effect of liquidity and solvency on tax avoidance, and weakens the effect of profitability. The control variables capital intensity and inventory intensity consistently show a significant negative effect on tax avoidance. These findings suggest that large companies with high profits usually comply with taxes, while those with high liquidity and solvency are more likely to avoid taxes.
Eksplorasi Indikator dan Pengelompokan Kualitas Sumber Daya Manusia di Provinsi Sumatera Utara Tahun 2025 Zega, Imran Machdani; Rekarti, Endi; Wuryaningrat, Nikolas Fajar
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 5 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i5.8309

Abstract

Early knowledge about the quality of human resources in North Sumatra Province is essential to enhance the effectiveness of human resource development plans, thereby contributing to equitable improvements in community welfare. This study employs an indicator-based approach to analyze human resource quality across all regencies and cities in North Sumatra Province. These indicators represent four fundamental aspects of strengthening human capital: education, health, housing environment, and employment. The study utilizes secondary data obtained from official publications of relevant institutions. Exploratory Factor Analysis (EFA) is employed to identify the key factors determining human resource quality in North Sumatra Province. The results of the EFA are then used Cluster Analysis to group regencies/cities based on similarities in human resource quality characteristics. The findings reveal two primary factors influencing human resource quality in North Sumatra Province: (1) socio-economic resilience and (2) socio-economic participation. The regencies and cities can be categorized into five distinct clusters based on these determining factors.
Membangun Perilaku Inovatif di Tempat Kerja: Dampak Kepemimpinan Transformasional, Work-Life Balance, dan Budaya Kerja dengan Employee Engagement sebagai Moderasi Amelia, Roza; Wuryaningrat, Nikolas Fajar; Maharani, Anita
JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL Vol. 6 No. 5 (2025): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Agustus-September 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v6i5.5895

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh gaya kepemimpinan transformasional, budaya kerja, dan work-life balance terhadap perilaku inovatif pekerja, dengan employee engagement sebagai variabel pemoderasi. Data diperoleh dari 108 pekerja Indonesia yang bekerja di perusahaan Jepang yang beroperasi di wilayah Jawa Barat. Mayoritas responden memiliki pengalaman kerja lebih dari lima tahun. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa gaya kepemimpinan transformasional (? = 0,220; p = 0,001), budaya kerja (? = 0,332; p = 0,000), dan work-life balance (? = 0,365; p = 0,000) berpengaruh positif dan signifikan terhadap perilaku inovatif pekerja. Employee engagement juga menunjukkan pengaruh positif yang signifikan terhadap perilaku inovatif (? = 0,191; p = 0,016). Uji moderasi mengindikasikan bahwa employee engagement memperkuat hubungan antara gaya kepemimpinan transformasional, memperlemah pengaruh work-life balance terhadap perilaku inovatif (moderasi parsial), serta memoderasi secara negatif hubungan antara budaya kerja dan perilaku inovatif (moderasi kualitatif). Temuan ini menekankan pentingnya membangun lingkungan kerja yang mendukung inovasi melalui pendekatan kepemimpinan yang transformatif, budaya kerja yang kondusif, keseimbangan kehidupan kerja, dan keterlibatan emosional.
Pengaruh Gaya Kepemimpinan Transformasional Dan Transaksional Terhadap Kinerja Tenaga Kependidikan Di Universitas Kapuas Sintang Tijan, Florensius; Wuryaningrat, Nikolas Fajar; Hayati, Neuneung Ratna
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 5 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i5.9268

Abstract

Higher education plays a crucial role in producing competent human resources and improving workforce skills. To meet these expectations, all aspects of university operations, including administration, must run smoothly. However, there are issues related to the service and discipline of administrative staff, indicating unsatisfactory performance. This could be due to the inappropriate leadership style used. Therefore, this study aims to analyze the influence of transformational and transactional leadership styles on employee performance. The type of research used in this study is quantitative (deductive). This study used questionnaires distributed to 34 educational staff in the administrative and student services departments at Kapuas Sintang University. Transformational and transactional leadership styles were measured using the MLQ (Multifactor Leadership Questionnaire) instrument. Data analysis in this study used the Partial Least Squares (PLS) method. This study proves that Idealized Influence, Inspirational Motivation, Intellectual Stimulation, and Contingent Reward have a positive effect on employee performance. On the other hand, Individual Consideration and Management by Exception have no effect on employee performance.
Analisis Faktor-Faktor Yang Mempengaruhi Penggunaan Sistem Informasi Akuntansi pada Usaha Mikro Kecil Menengah (UMKM) di Kabupaten Minahasa Selatan Nangoy, Amelia Anjeli; Wuryaningrat, Nikolas F.; Tangkau, Jequeline E.M
Jambura Accounting Review Vol. 6 No. 2 (2025): Jambura Accounting Review - August 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v6i2.197

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi penggunaan Sistem Informasi Akuntansi (SIA) pada UMKM. Keterbaruan penelitian ini terletak pada fokus kajian terhadap UMKM di Kabupaten Minahasa Selatan yang masih jarang diteliti, serta pada penggunaan variabel pengetahuan akuntansi dan skala usaha dalam menjelaskan penerapan SIA pada UMKM. Metode penelitian yang digunakan ialah kuantitatif melalui tekhnik analisis regresi berganda. Sampel didalam kajian ini ditentukan dengan teknik purposive sampel, total responden yang diteliti berjumlah 100 UMKM. Hasil penelitian menunjukkan bahwa pengetahuan akuntansi berpengaruh positif dan signifikan terhadap penggunaan sistem informasi akuntansi pada UMKM di Kabupaten Minahasa Selatan. Selain itu, skala usaha juga memiliki pengaruh positif dan signifikan terhadap penggunaan sistem informasi akuntansi. Secara simultan, kedua faktor tersebut terbukti berpengaruh terhadap penerapan SIA. Temuan ini mengindikasikan bahwa peningkatan pengetahuan akuntansi dan pengembangan skala usaha dapat mendorong optimalisasi pemanfaatan SIA di kalangan pelaku UMKM. Dengan demikian, UMKM diharapkan dapat meningkatkan pengelolaan pelaporan keuangan secara lebih efektif serta optimal melalui penerapan SIA akuntansi yang tepat.
Co-Authors Abraham Lalengboto Adithya Pandowo Alfred F. Pongoh Alia Farhanim binti Mohd Ibrahim Alia Izzani binti Md Nasir Alice Law San San Alice Rebecca A/P Edward George Alqurbani, Imam Amelia, Roza Anita Maharani Ardianus Laurens Paulus Arie Frits Kawulur Arie Kawulur Bertha Mundung Bode Lumanouw Cecilia Kewo Cecilia Lelly Kewo Chrisly Walangitan Chrisna Riane Opod Christian Hormati Cristofer Sumiok Daisy Mui Hung Kee Danny Ivan Rantung Deitje Adolfien Katuuk Deske W. Mandagi Edward George, Alice Rebecca A/P Edwin Wantah Endi Rekarti, Endi Freddy Semuel Kawatu Frida Magda Sumual Grace Jenny Soputan Grace Nababan Greis Sendouw hizkia mokodongan Ignatius Javier C. Tuerah Imam Alqurbani Iwan Kandori John Ronaldo Michael Apituley Karinong, Klauria Kawung, Rivanti Kee, Daisy Mui Hung Krisdayanti Rapa Leidy Yasinta Pantow Lembong, Herningsih Sutri Lenny Leorina Evinita Lenny Wunoy Elisabeth Awuy Lihard S. Lumampow Lydia Ivana Kumajas Mambu, Roy Md Nasir, Alia Izzani binti Merry L. Kumajas Mohd Ibrahim, Alia Farhanim binti Nangoy, Amelia Anjeli Neuneung Ratna Hayati, Neuneung Ratna Ng Hee Song Novita A. Saleh Kusnan Paputungan Nurul Hidayat Patricia Steffina Mawitjere Paulus Kindangen Purba, Dimita H. P. Purba, Pebisitona Mesajaya Revno D. Turambi Rivanti Kawung Robert Richard Winerungan Rockey Pangkey Roy Mambu San, Alice Law San Sjeddie Watung Song, Ng Hee Susana A.P Sumuweng Tangkau, Jequeline E.M Tijan, Florensius Tinneke Evie Meggy Sumual Tiwow, Rafianty Tumbelaka, Steven Set Xaverius Vania Noventilia Mangelep Ventje Senduk Verenika Warouw Zega, Imran Machdani