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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal AKSI (Akuntansi dan Sistem Informasi) Jurnal Proaksi Value: Jurnal Manajemen dan Akuntansi JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi Jurnal Manajemen Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Manajemen Sains dan Organisasi (JMSO) JURNAL LENTERA AKUNTANSI Studi Akuntansi, Keuangan, dan Manajemen Jurnal Visi Manajemen (JVM) E-JURNAL AKUNTANSI
Michael Michael
Akuntansi, Fakultas Manajemen Dan Humaniora, Universitas Pradita
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Social Sciences

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Firm Performance: A Panel Study on the Indonesian Food and Beverage Industry Michael, Michael; Widjaja, William; Simon, Febryanti
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 4 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i4.4888

Abstract

Purpose: This study aims to examine how human capital efficiency, structural capital, and capital employed affect the business performance of companies in Indonesia’s food and beverage sector. Methodology/approach: The research was conducted using secondary data collected from the financial statements of food and beverage companies listed on the Indonesia Stock Exchange for the years 2018-2022. The data analysis was carried out using panel data regression and hypothesis testing with EViews software version 12. Results and Findings: The results show that both human capital efficiency and structural capital have a significant impact on business performance. However, capital employed efficiency does not have a significant effect. Human and structural capital are found to contribute positively to innovation, productivity, and competitive advantage. Conclusions: This study shows that the efficiency of human resources has a positive effect on the performance of companies in the Indonesian food and beverage industry, while the efficiency of capital use is not significant, so it is important for companies and the government to focus on developing human resources, innovation, and more optimal capital management. Limitations: The study is limited to publicly listed food and beverage companies in Indonesia and relies solely on financial data, without incorporating qualitative or industry-specific operational factors. Contribution: This study makes a significant contribution to the field of strategic management and intellectual capital by providing empirical evidence that both human and structural capital are vital to business performance. It offers practical insights for company managers, policymakers, and researchers interested in enhancing firm value through human capital investment and capital efficiency.
Mapping Agile HRM and Organizational Resilience: A Bibliometric Review William Widjaja; Michael Michael; Hastuti Naibaho
Jurnal Manajemen Sains dan Organisasi Vol. 7 No. 1 (2026): Jurnal Manajemen Sains dan Organisasi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jmso.v7i1.24858

Abstract

Objective – This research aims to map scientific developments in Agile Human Resource Management (Agile HRM) and organizational resilience, and to identify intellectual structures, thematic clusters, and research evolution directions for the period 2010–2025. Design/Methodology/Approach – A bibliometric approach was employed by analyzing 1,000 articles retrieved from the Crossref database via Publish or Perish using combined keywords related to Agile HRM and organizational resilience. The selection process followed the PRISMA protocol and produced 235 eligible articles for analysis. VOSviewer was used to conduct descriptive analysis and to generate network visualization, overlay visualization, and density mapping in order to capture conceptual relationships and temporal dynamics. Findings – The results indicate a notable increase in publications since 2020 and reveal three dominant thematic clusters: (1) an agile methodology cluster, (2) a strategy and organizational systems cluster, and (3) an HR practice cluster emphasizing adaptability, collaboration, and employee engagement. Overlay visualization suggests an evolution of the research focus from a primarily technical orientation toward strategic integration and practical implementation of Agile HRM for strengthening organizational resilience. Implications – The study concludes that Agile HRM contributes meaningfully to strengthening organizations’ adaptive capabilities and long-term resilience. Theoretically, the findings extend Dynamic Capabilities, the Resource-Based View, and Contingency Theory by clarifying how HR agility mechanisms support resilience. Practically, the results offer guidance for organizations to develop agile HR practices as a foundation for sustained resilience.
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 Chelsea Diva Antonetta Devi Rahnjen Wijayadne Gracia Juliana Sumadi Hastuti Naibaho HERMAN RUSLIM Jasmine Eirene Luh Putu Puji Trisnawati Natanael Tresno Leonardo Sabil Sabil Simon, Febryanti Wahyuni, Nabillah Nur William Widjaja Yovita Ariana