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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 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 Ininnawa: Jurnal Pengabdian Masyarakat Journal of Authentic Research Society AKRUAL : Jurnal Akuntansi dan Keuangan` International Journal of Sustainable Business, Management and Accounting
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 Energy 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

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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.
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.
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.
Work Spirit in COVID 19 Pandemic: Case on Bank Central Asia Manado Main Branch: Semangat Kerja di Pandemi COVID 19: Studi Pada Bank Central Asia Kantor Cabang Utama Manado Wuryaningrat, Nikolas Fajar
Manajemen dan Kewirausahaan Vol. 3 No. 1 (2022): Manajemen Kewirausahaan
Publisher : Manajemen FEB Unima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/mk.v3i1.3788

Abstract

Pandemi covid 19 membuat perubahan dalam oraganisasi dengan lebih cepat Dalam hal ini termasuk adanya kemungkinan perbedaan semangat kerjanya Penelitian ini bertujuan untuk mengetahui perbedaan antara semangat kerja karyawan sebelum pandemic dan pada saat pandemic Riset ini dilakukan di Bank Central Asia BCA Kantor Cabang Utama KCU Manado Untuk menjawab masalah riset penelitian ini menggunakan metode kuantitatif uji beda sampel berpasangan Metode pengumpulan data yang digunakan adalah angket quisoner Responden dalam penelitian ini adalah Karyawan BCA cabang Manado yang berjumlah 65 orang Hasil riset menunjukkan bahwa terdapat perbedaan yang signifikan antara semangat kerja karyawan sebelum pandemic Covid 19 dan Semangat kerja karyawan saat pandemic covid 19 < p> The COVID 19 pandemic is make rapidly changes in organizations That change includes the possibility of differences in working spirit This study aims to determine the difference between employee morale of their working spirit before the pandemic and during the pandemic This research was conducted at Bank Central Asia BCA Manado Main Branch Office To answer the research problem this study uses the quantitative method of paired sample difference test The data collection method used is a questionnaire Respondents in this study were employees of BCA Manado branch totaling 65 people The results of the research show that there is a significant difference between employee working spirit before the Covid 19 pandemic and employee morale during the COVID 19 pandemic < p>
THE INFLUENCE OF WORK STRESS AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE WITH WORK MOTIVATION AS A MEDIATING VARIABLE ON SEARCH AND RESCUE OFFICE EMPLOYEES IN WEST SUMATRA Muhammad Fadlan; Nikolas Fajar Wuryaningrat; Ami Pujiwati
International Journal of Cultural and Social Science Vol. 6 No. 4 (2025): International Journal of Cultural and Social Science
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/ijcss.v6i4.1242

Abstract

This study aims to analyze the effect of work stress and work discipline on employee performance with work motivation as a mediating variable in Search and Rescue Office employees in West Sumatra. The study used a quantitative approach with a survey method and an associative design. The research sample consisted of 127 employees selected through total sampling with a minimum work period of six months. The research instrument was a Likert scale questionnaire with 42 statements related to work stress, work discipline, work motivation, and employee performance on a 1-5 scale. Data analysis was conducted using Structural Equation Modeling-Partial Least Square (SEM-PLS) to test validity, reliability, and relationships between variables, as well as hypothesis testing using bootstrapping techniques. The results showed that work discipline had a significant positive effect on employee performance, while work stress did not have a direct effect on performance. However, work stress had a significant effect on work motivation, and work motivation had a significant positive effect on employee performance. In addition, work discipline was also shown to increase work motivation. These findings confirm that optimal performance is not only influenced by discipline, but also by work motivation that can transform stress into productive drive. Thus, strengthening intrinsic motivation becomes an important strategy in improving employee performance in high-workload search and rescue agencies.
Eksplorasi Indikator dan Pengelompokan Kualitas Sumber Daya Manusia di Provinsi Sumatera Utara Tahun 2025 Imran Machdani Zega; Endi Rekarti; Nikolas Fajar Wuryaningrat
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.
Pengaruh Gaya Kepemimpinan Transformasional Dan Transaksional Terhadap Kinerja Tenaga Kependidikan Di Universitas Kapuas Sintang Florensius Tijan; Nikolas Fajar Wuryaningrat; Neuneung Ratna Hayati
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.
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 Deitje Adolfien Katuuk Deske W. Mandagi Deske W. Mandagi Edwin Wantah Eliyah Acantha Manapa Sampetoding Endi Rekarti, Endi Florensius Tijan Freddy Semuel Kawatu Frida Magda Sumual Grace Jenny Soputan Grace Nababan Greis Sendouw hizkia mokodongan Ignatius Javier C. Tuerah Ignatius Javier Couturier Tuerah Imam Alqurbani Imran Machdani Zega Iwan Kandori John Ronaldo Michael Apituley Kairupan, Shanda Tesalonika Karinong, Klauria Krisdayanti Rapa Leidy Yasinta Pantow Lembong, Herningsih Sutri Lenny Leorina Evinita Lenny Wunoy Elisabeth Awuy Lihard S. Lumampow Lydia I. Kumajas Lydia Ivana Kumajas Mambu, Roy Merry L. Kumajas 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 Rudy H. W. Pardanus Sabrina Wardatul Jannah Husain Sjeddie Watung 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 Yulita Sirinti Pongtambing