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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 International Journal of Sustainable Business, Management and Accounting
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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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.
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.
How To Develop Innovation Capabilities On Creative Industry Wuryaningrat, Nikolas F.; Kindangen, Paulus; Sendouw, Greis; Lumanouw, Bode
International Journal of Applied Business and International Management Vol 4, No 1 (2019): April 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v4i1.386

Abstract

The sustainable competitive advantage of small and medium enterprises (SMEs) in creative industry could be demonstrated through the innovation capabilities. In knowledge management literature, knowledge sharing is the key effort to develop innovation capabilities. There are two contrasting theories of Knowledge sharing, Szulanski’s theory assumes a knowledge sharing process is 'sticky' and ambiguous, while Nelson considered knowledge sharing to be an automatic process in an organization. This study arguing, employee fit will make impact on trust is a relatively new idea to bridging the two contrasting theories. Through the study, it was assuming that in order to develop the innovation capabilities of SMEs in the creative industry, knowledge sharing is needed, where trust is a crucial factor in knowledge sharing literature. However, building trust is not a simple matter, it assumed that the employee fit (person job fit and person organization fit) can be useful to build trust in the organization. This research conducted on Bali Province, Special Region Yogyakarta and North Sulawesi Province to represent Indonesia creative industry. 100 data were collected and analyzed with PLS-SEM. The results of this study can be concluded that the SMEs in creative industry innovation capabilities directly influenced by employees fit. The employee fit also significant influenced on trust, and as expected trust strongly influenced knowledge sharing. Surprisingly, knowledge sharing did not influence on innovation capabilities as expected before. The possibility reason, that knowledge sharing dimensions could not make any significant effect due of the concept of innovation funnel and absorptive capacity, which explained that, the more knowledge could achieve, the less knowledge could absorb.
The Relationship of Trust, Knowledge Transfer and the Person-Job and Person-Organization Fit as Moderating Effects Wuryaningrat, Nikolas Fajar; Paulus, Ardianus Laurens; Rantung, Danny I.; Mandagi, Deske W.
Journal of Indonesian Economy and Business Vol 39 No 2 (2024): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.v39i2.7001

Abstract

Introduction/Main Objectives: The study aims to assess the relationship between trust and knowledge transfer with PJ-fit and PO-fit as moderating variables. Background Problems: There are two divergent perspectives on knowledge transfer, and trust has been posited as a potential unifying factor that could mitigate these differences. Trust, in many studies, has been regarded as a crucial factor for knowledge transfer, although there is a blurred understanding between trust and distrust. PJ-fit and PO-fit are moderating variables in the relationship between trust and knowledge transfer. Novelty: Most PJ-fit and PO-fit studies discuss trust and knowledge transfer. This makes the constructs of PJ-fit and PO-fit, as the moderating variables between trust and knowledge transfer, a novelty in this research. Research Methods: This survey analyzed the employees in companies’ information and technology divisions and collected data from 271 participants. The data was analyzed with PLS-SEM 3.29. Finding/Results: The result revealed that trust significantly impacts knowledge transfer, with the relationship being strengthened by PJ-fit. Conclusion: The optimal fit of knowledge, skills, and abilities is essential in promoting the relationship between trust and knowledge transfer in organizations that require employees who are oriented toward high-tech abilities. Therefore, recruitment based on PJ-fit may be more suitable when looking for an employee with a strong emphasis on expertise.
Persepsi Sosial Generasi Milenial di Saat Penerapan Adaptasi Kebiasaan Baru di Sulawesi Utara Wuryaningrat, Nikolas Fajar; Katuuk, Deitje Adolfien; Kumajas, Lydia Ivana; Tuerah, Ignatius Javier Couturier
Society Vol 9 No 2 (2021): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v9i2.313

Abstract

In the current era of adapting new habits (abbreviated as Adaptasi Kebiasaan Baru or AKB), it is an opportunity for the millennial generation to get out of their ‘cage’ and do activities outside the home. This study aims to describe the perception of the millennial generation on the application of adopting new habits during the COVID-19 pandemic. This research was conducted using a survey research method with descriptive analysis techniques to obtain this description. In this research, millennials are represented by state university students in North Sulawesi Province. The sample of this study was 400 active student respondents. The data was collected through research instruments sent online with the Google Forms application. The study results indicate that millennials are worried when implementing new habit adaptations when they are active outside the home. The research results also show that the first thing they want to do is go to a house of worship. Millennials in North Sulawesi also perceive an excellent level of trust in local and central governments in dealing with the COVID-19 pandemic. It can be concluded that millennials in North Sulawesi are optimistic about their future sustainability.
DANA DARURAT DI MASA PANDEMI COVID-19 Kumajas, Lydia Ivana; Wuryaningrat, Nikolas Fajar
Modus Vol. 33 No. 1 (2021): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v33i1.4061

Abstract

ABSTRACTIn financial management, the main issue in financial planning is estimating future cash flows, because it is influenced by various risks. One way to reduce risk is by placing an emergency fund. During the Covid-19 pandemic, the importance of financial planning was seen by placing an emergency fund when individuals, families, and companies experienced economic problems due to the Covid-19 pandemic. This study aims to describe the communities’ awareness and knowledge and their readiness to face ‘rainy day’ by preparing financial umbrella or emergency fund, and whether the greater the income, the greater the umbrella allocated as stated in Keynes's theory. Descriptive research methods are used to get this picture. Online survey with Survey Monkey application was conducted on a small portion of the community in various regions in Indonesia. The results of this study showed that 91 community members were aware of emergency fund, although not all of them prepared it. The interesting finding is that high-income respondents were not of the group which allocated bigger emergency fund. Hence, this could not give fit descriptions with Keynes Theory.        Keywords: Pandemic of Covid-19; rainy day; Keynes theory; emergency fund ABSTRAKDalam manajemen keuangan, kesulitan utama dalam membuat perencanaan adalah mengestimasi arus kas di masa depan, karena dipengaruhi oleh berbagai risiko. Salah satu cara untuk mengurangi risiko adalah membuat perencanaan keuangan dengan menempatkan dana darurat. Di masa pandemi Covid-19 ini terlihat pentingnya perencanaan keuangan dengan menempatkan dana darurat atau ketika individu/perusahaan mengalami masalah ekonomi akibat pandemi Covid-19. Penelitian ini bertujuan mendapatkan gambaran kesadaran dan pengetahuan masyarakat dan kesiapannya menghadapi keadaan sulit ‘rainy day’ dengan menyiapkan dana darurat sebagai payung keuangan, dan apakah semakin besar penghasilan maka akan semakin besar dana darurat yang dialokasikan seperti yang dikemukakan dalam teori Keynes. Metode penelitian deskriptif digunakan untuk mendapatkan gambaran tersebut. Survei online dengan aplikasi Survey Monkey dilakukan pada sebagian kecil masyarakat di berbagai daerah di Indonesia. Hasil penelitian dari 91 responden sebagian besar sudah mengetahui mengenai dana darurat, akan tetapi walaupun mengetahui pentingnya dana darurat tidak semua sudah menyediakan dana tersebut. Menariknya, responden pada kelompok penghasilan tertinggi bukanlah kelompok yang mengalokasikan dana darurat paling besar. Dengan demikian, tidak terlalu memberikan gambaran yang sesuai dengan teori Keynes.Kata kunci: Pandemi Covid-19; risiko; teori Keynes; dana darurat
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 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 Deske W. Mandagi Edward George, Alice Rebecca A/P Edwin Wantah Endi Rekarti, Endi Florensius Tijan 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 Lumanouw, Bode Lydia I. Kumajas 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 Sendouw, Greis Sjeddie Watung Song, Ng Hee Susana A.P Sumuweng Tangkau, Jequeline E.M Tinneke Evie Meggy Sumual Tiwow, Rafianty Tumbelaka, Steven Set Xaverius Vania Noventilia Mangelep Ventje Senduk Verenika Warouw Zega, Imran Machdani