Article Per Year (5 Year)
p-Index From 2021 - 2026
6.662
P-Index
This Author published in this journals
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 INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE 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 Journal of Authentic Research Society AKRUAL : Jurnal Akuntansi dan Keuangan`
Nikolas Fajar Wuryaningrat
Univeristas Negeri Manado
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

Published : 56 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 56 Documents
Search

 2   3   4   5   6 
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.
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.
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
Exploring The Dynamics Of Ethnic Entrepreneurship In North Sulawesi: A Descriptive Study On Javanese Ethnic Entrepreneurs Mandagi, Deske W.; Nikolas Fajar Wuryaningrat; Steven Tumbelaka; Abraham Lalengboto
Jurnal Ekonomi Vol. 13 No. 02 (2024): Jurnal Ekonomi, Edition April - June 2024
Publisher : SEAN Institute

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

Abstract

This study centers around the intricate interplay between Javanese ethnic entrepreneurs and the economic landscape of North Sulawesi, aiming to elucidate the factors that drive these entrepreneurs to establish businesses in a region marked by distinct cultural, linguistic, and customary differences. While existing research has explored the economic contributions of ethnic entrepreneurs, few have ventured into contexts where cultural dissonance is pronounced. Conducting a comprehensive descriptive analysis involving 385 respondents, this research sheds light on the motivations and dynamics behind the choices made by Javanese entrepreneurs to engage in business activities within the diverse socio-cultural milieu of North Sulawesi. The findings reveal a vibrant and dynamic business ecosystem in the region, fostering a symbiotic relationship between the entrepreneurial endeavors of the Javanese ethnic community and the broader economic development of North Sulawesi. By uncovering the mechanisms that underpin the success of Javanese ethnic entrepreneurs in a culturally disparate environment, this study contributes to a nuanced understanding of how economic support from within ethnic communities can drive regional growth. The results imply the existence of a mutually beneficial relationship wherein the adaptability and resilience of Javanese entrepreneurs converge with the open and dynamic business ecosystem of North Sulawesi, ultimately facilitating economic progress for both the ethnic group and the broader region.
Pendidikan Keluarga, Saving Attitudes dan Perencanaan Pensiun: Studi Pada Badan Penyelenggara Jaminan Sosial Kesehatan di Kota Tondano [Family Education, Saving Attitudes and Retirement Planning: Study of Badan Penyelenggara Jaminan Sosial Kesehatan in Tondano City] Tiwow, Rafianty; Wuryaningrat, Nikolas F.; Winerungan, Robert R.
Feedforward: Journal of Human Resource Vol. 2 No. 1: April 2022
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/ff.v2i1.5356

Abstract

This study aims to determine the effect of family education on retirement planning at the Tondano Branch Health BPSJS office, the effect of saving attitudes on retirement planning at the Tondano Health BPSJS office, and the influence of family education and saving attitudes towards retirement planning at the BPSJS office. Tondano Health Branch. This study is a causal associative study with a population of 35 members. The number of samples of 35 people was taken using a saturated sampling technique. Methods of data collection using questionnaires and documentation. The data analysis technique used multiple regression. The results of this study indicate that there is a positive and significant effect of family education on retirement planning at the Tondano Branch Health BPSJS office, that there is a positive and significant influence on saving attitudes towards retirement planning at the Tondano Branch Health BPSJS office, and that there is a positive and significant effect, and significant influence of family education and saving attitudes towards retirement planning at the health BPSJS office Tondano Branch. The effective contribution of family education variables and saving attitudes is 82.1% towards retirement planning.BAHASA INDONESIA ABSTRACTPenelitian ini bertujuan untuk mengetahui pengaruh pendidikan keluarga terhadap perencanaan pensiun di kantor BPSJS Kesehatan Cabang Tondano, pengaruh sikap menabung terhadap perencanaan pensiun di kantor BPSJS Kesehatan Tondano, dan pengaruh pendidikan keluarga dan sikap menabung terhadap perencanaan pensiun pada kantor BPJS Cabang Kesehatan Tondano. Penelitian ini merupakan penelitian asosiatif kausal dengan jumlah populasi 35 orang. Jumlah sampel 35 orang diambil dengan menggunakan teknik sampling jenuh. Metode pengumpulan data menggunakan angket dan dokumentasi. Teknik analisis data menggunakan regresi berganda. Hasil penelitian ini menunjukkan ada pengaruh positif dan signifikan pendidikan keluarga terhadap perencanaan pensiun di kantor BPSJS Kesehatan Cabang Tondano, ada pengaruh positif dan signifikan sikap menabung terhadap perencanaan pensiun di kantor BPSJS Kesehatan Cabang Tondano, dan ada merupakan pengaruh yang positif dan signifikan, dan ada pengaruh signifikan pendidikan keluarga dan sikap menabung terhadap perencanaan pensiun di BPSJS kesehatan Cabang Tondano. Kontribusi efektif variabel pendidikan keluarga dan sikap menabung sebesar 82,1% terhadap perencanaan pensiun.
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 Ami Pujiwati 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 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 Imran Machdani Zega Iwan Kandori John Ronaldo Michael Apituley Kairupan, Shanda Tesalonika 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 Ivana Kumajas Mambu, Roy Md Nasir, Alia Izzani binti Merry L. Kumajas Mohd Ibrahim, Alia Farhanim binti Muhammad Fadlan Nangoy, Amelia Anjeli Neuneung Ratna Hayati, Neuneung Ratna Ng Hee Song Novita A. Saleh Kusnan Paputungan Nurmadhani Fitri Suyuthi 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 Sumampouw, Olviane O Surahman, Irmadanah 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