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INDONESIA
WIDYAKALA JOURNAL
Published by Universitas Pembangunan Jaya
ISSN : 23377313     EISSN : 25978624     DOI : -
Core Subject : Humanities, Education, Art,
Arts Humanities Other
Widyakala's scientific journal is an interdisciplinary study in ten study program at Universitas Pembangunan Jaya (UPJ) as a contribution to the three principal scientific pattern of UPJ which is also an advantage of UPJ: 1. Humanist human development (Liberal arts) 2. Sustainable eco-development (SED) 3. Entrepreneurship (ENT).
Arjuna Subject : -
Articles 162 Documents
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Pengaruh Financial Target, Ineffective Monitoring, Pergantian Auditor, dan Perubahan Direksi Terhadap Kecurangan Laporan Keuangan Widyaningsih Azizah; Yetty Murni; Revina Resty Utami
WIDYAKALA JOURNAL : JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY Vol 9, No 2 (2022): Urban Lifestyle and Urban Development
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UPJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36262/widyakala.v9i2.572

Abstract

This study aims to determine the effect of financial target, ineffective monitoring, auditors change, and directors change on financial statement fraud which is proxied by earnings management. The proxied of each variables are return on asset (ROA), ratio of independent board of commissioners, and dummy variables for auditor change and director change. The data is secondary data. The population is manufacturing companies sector consumer goods industry listed on Indonesia Stock Exchange (IDX) for the period 2016-2019. The research sample consisted of 28 companies using purposive sampling. Hypothesis testing used multiple linear analysis by using of Eviews10 software application. The results of this study indicate that financial target and auditor change had a significant positive effect on financial statement fraud, while ineffective monitoring and director change had no effect on financial statement fraud.
Penataan Pasar Tradisional sebagai Pusat Aktvitas Ekonomi dan Relasi Sosial di Kota Ambon Simon Pieter Soegijono
WIDYAKALA: JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY Vol 9, No 1 (2022): Urban Lifestyle and Urban Development
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UPJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36262/widyakala.v9i1.577

Abstract

Abstract — Traditional markets are one of the most tangible indicators of community economic activity in an area. The market is one of the public facilities whose existence supports the economic activities of the community. The market is a communication medium for everyone's encounter without limits. The existence of the market should be a place that provides comfort for its users. However, in reality, traditional markets have received almost no attention. This research was conducted to study the arrangement of traditional markets. With qualitative research methods and survey research types, it is hoped that it will answer the needs of traditional market arrangements by the Ambon City Government.Keywords: market, social relations
Generation Z's Determinants for Using Online Food Delivery in Jakarta Michael Christian; Suryo Wibowo; Sunarno Sunarno; Rima Melati; Fitriana Titis Perdini
WIDYAKALA JOURNAL : JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY Vol 10, No 1 (2023): Urban Lifestyle and Urban Development
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UPJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36262/widyakala.v10i1.701

Abstract

One of the Indonesia's leading online food delivery services is Shopee Food. It has competed with other big players. This application has caught the attention of users, even those from the Z generation, who are known for their easy-to-move characteristics and are close to technological applications but sensitive to user experience. This generation's convenience is influenced by many factors. This study analyzes the factors that influence attitudes and behavior for sustainable use of this application in Jakarta. Quantitative data is collected using a survey and questionnaire. This PLS-SEM modeling study shows that after using the service in this application, the user's hedonic motivation must be followed by comfort and usability. The user will evaluate the post-use usefulness of the previous experience to form an attitude toward the next perceived experience. Behavioral intentions toward sustainable use are encouraged. This study highlights the importance of usability and ease of use in determining user comfort. Generation Z does not easily form positive usage attitudes until the benefits of the next experience are the same or better.
Peningkatan Kualitas Pelayanan Kereta Komuter Berdasarkan Persepsi Pengguna Dengan Menggunakan Metode ServQual dan Zone of Tolerance: Studi Kasus Tanah Abang DKI Jakarta Fredy Jhon philip Sitorus; Fresly Verliando Montana
WIDYAKALA JOURNAL : JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY Vol 10, No 1 (2023): Urban Lifestyle and Urban Development
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UPJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36262/widyakala.v10i1.632

Abstract

This study focuses on the extent to which commuter train users are satisfied with the services provided by service providers. The purpose of this study was to find out the level of satisfaction of commuter train users while at the same time providing service improvement efforts to be used as evaluation material for service providers. The method used is Service Quality and Zone of tolerance with the help of a questionnaire that is prepared according to the five dimensions of service quality and refers to PM. 48 of 2015. The data collection method was carried out by distributing questionnaires containing 23 statement attributes to respondents, respondents in this study were commuter train users who had an age range of 17-50 years and used commuter trains at least four times a week. The data analysis method uses gap 5 ServQual and Zone of tolerance calculation. The results showed that the value of the ServQual gap in all statement attributes in the questionnaire was negative, then there were several statement attributes that were still below the tolerance zone and there were requests from potential users about the queue time when entering the station. The conclusion of this study is that commuter train users are still not satisfied with the services provided and there are priority service improvements that must be considered by PT. KCI.
Peran Corporate Governance Terhadap Tax Avoidance pada Perusahaan di Indonesia Supriatiningsih S; Hidayat Darwis
WIDYAKALA JOURNAL : JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY Vol 10, No 1 (2023): Urban Lifestyle and Urban Development
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UPJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36262/widyakala.v10i1.685

Abstract

The purpose of this study was to analyze the effect of the audit committee, firm size, leverage and sales growth on tax avoidance. The independent variables used are audit committee, company size, leverage and sales growth. The dependent variable used is tax avoidance. The population in this study are food and beverage manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The sampling method used is purposive sampling method with a sample of 11 companies during the observation period of 5 consecutive years so that the total sample is 55. The analysis method of this study uses multiple linear regression. Data calculation uses SPSS version 25.The results show that the audit committee and sales growth have no effect on tax avoidance, where the number of audit committees is only to meet government regulations, sales growth where sales growth increases or decreases have the same obligation to pay taxes. Meanwhile, firm size and leverage have a positive effect on tax avoidance
The Impact of Tax Reform, Subjective Norms and Social Norms on SME’s Tax Compliance during the Covid-19 Pandemic Agustine Dwianika; Putri Dwi Wahyuni; Fachrul Roza
WIDYAKALA JOURNAL : JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY Vol 10, No 1 (2023): Urban Lifestyle and Urban Development
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UPJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36262/widyakala.v10i1.711

Abstract

This study aims to determine the direction of tax reform, subjective norms and during social norms on SME tax obligations of  SMEs in DKI Jakarta Region during Pandemic Covid-19 collected by  questionnaires. Result shows partial taxation reforms and social norms have a positive impact on SME tax obligations, but  subjective norms are not related to SME tax obligations. In addition, tax reform , subjective norms, and simultaneous social norms are positive for taxpayer compliance. This finding would be useful for DGT for brainstorming references of SME’s policy and  tax strategy.
Desain Kruk Multifungsi Untuk Membantu Aktivitas Perkuliahan Mahasiswa Difabel Fitorio Bowo Leksono; Hari Nugraha; Ismail Alif Siregar; Donna Angelina
WIDYAKALA JOURNAL : JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY Vol 10, No 1 (2023): Urban Lifestyle and Urban Development
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UPJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36262/widyakala.v10i1.533

Abstract

Penyelenggaraan pendidikan pada dasarnya memberikan kesempatan kepada semua peserta didik tanpa memandang keterbatasan fisik, seperti peserta didik difabel. Fasilitas pendukung di kampus masih belum dapat mendukung untuk mahasiswa tersebut untuk beraktivitas di lingkungan kampus, terutama mahasiswa yang menggunakan kursi roda. Penelitian ini bertujuan untuk menghasilkan desain dan alternatif prototipe alat bantu berjalan yaitu Kruk yang telah diperbaiki fungsinya dan ditambahkan fitur tambahan agar sesuai dengan kebutuhan siswa yang menggunakan kursi roda. Proses desain yang dilakukan menggunakan pendekatan referensi sumber data terkait aspek ergonomi dan metode tahapan proses desain menggunakan Design thinking disertai dengan peta empati sebagai dasar identifikasi kebutuhan dari mahasiswa difabel tersebut. Hasil akhir uji coba penelitian menunjukkan bahwa prototipe Kruk dengan desain yang diperbaharui dapat membantu mahasiswa difabel dalam beraktivitas diarea kampus yang tidak dapat dilakukan dengan menggunakan kursi roda, seperti aktivitas di perpustakaan dan  melalui jalan sempit. Tindak lanjut untuk kedepannya dari penelitian ini adalah pengembangan desain lanjutan agar prototipe layak untuk tahap produksi massal dan pengujian lebih lanjut terkait fungsi, keawetan produk, dan optimalisasi penggunaan produk oleh mahasiswa difabel pengguna kursi roda. 
Human Resource Management Practices and Entrepreneurship Performance in the Agricultural Sector: Indonesia Study Dana Budiman; Yusuf Iskandar; Ana Yuliana Jasuni
WIDYAKALA JOURNAL : JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY Vol 10, No 2 (2023): Urban Lifestyle and Urban Development
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UPJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36262/widyakala.v10i2.805

Abstract

Entrepreneurship is driving growth in Indonesia's agricultural sector, but the link between it and Human Resource Management (HRM) practices is largely unknown. A quantitative study aims to investigate this relationship. This research surveyed 355 agricultural companies in different areas and sub-sectors using a questionnaire designed for cross-sectional research. on their HR practices and entrepreneurial performance. Using Smart-PLS 4, a strong correlation between HRM strategies and entrepreneurial behavior and performance founded. HRM practices like hiring qualified staff, providing training, fair compensation, and promoting engagement can encourage entrepreneurial behavior among employees, leading to better agricultural enterprise performance. Prioritizing HRM strategies that support an entrepreneurial culture can increase productivity, promote sustainability, and motivate the workforce to tackle industry challenges.
Bibliometric Analysis of Global Engagement Research: Trends, Prolific Authors, and Impact in Environmental Science and Business & Economics Fields Maykel Ifan; Edi Purwanto; Jan Pieter Ate; Manlian Ronald A. Simanjuntak
WIDYAKALA JOURNAL : JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY Vol 10, No 2 (2023): Urban Lifestyle and Urban Development
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UPJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36262/widyakala.v10i2.804

Abstract

Global engagement has become vital to academic research, particularly in economics and environmental science. This bibliometric analysis utilizes Scopus Analyze and VOSviewer to explore trends, prolific authors, and the impact of global engagement research in these fields, identifying research gaps in reputable international databases like Scopus. The study aims to provide insights into the implications of global engagement on society, economy, and environment. Data from 105 papers were collected, with reputable international journals being the dominant source. Findings indicate a rising interest in global engagement research from 2014 to 2023, with the United States leading in contributions, followed by the United Kingdom, Australia, and other countries. Themes prevalent in the research include education and sustainable development, focusing on cross-cultural learning experiences and the need for international cooperation to address global challenges. In environmental science, scholars explore sustainable development, the sustainable ocean economy, and the impact of economic growth on environmental sustainability, seeking to design effective strategies for green technologies and sustainable practices. This study's valuable insights contribute to business, economics, and environmental science, guiding future research and understanding global engagement's implications in various domains while identifying research gaps that offer opportunities for further investigation into novel aspects of global engagement.
Analisis Desain Dan Makna Landmark Tugu Pamulang Baru Tangerang Selatan Rafly Gilang Priyanda; Ratna Safitri; Surya Gunanta Tarigan
WIDYAKALA JOURNAL : JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY Vol 10, No 2 (2023): Urban Lifestyle and Urban Development
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UPJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36262/widyakala.v10i2.784

Abstract

Kota Tangerang Selatan merupakan kota yang baru berdiri pada tahun 2008, yang merupakan pemekaran kabupaten Tangerang. Sebuah kota memerlukan suatu identitas agar mudah dikenali orang dan menjadi ciri khas dari kota tersebut. Salah satu bentuk fisik yang mendukung terbentuknya identitas kawasan adalah membangun sebuah landmark. Tugu pamulang yang berada pada kecamatan Pamulang diharapkan dapat menjadi landmark baru bagi kota Tangerang Selatan dan dapat membawa identitas kota secara kuat. Namun dalam perjalanan waktu, Tugu Pamulang yang lama banyak mendapat kritikan, salah satunya yang viral pada tahun 2021 dimana Tugu Pamulang dianggap tidak dapat mewakili Tangerang Selatan. Untuk itu pemerintah melakukan evaluasi dan akhirnya direvitalisasi yang kemudian Tugu Pamulang yang baru diresmikan pada tahun 2022. Atas perubahan yang terjadi pada Tugu Pamulang, maka penulis tertarik untuk mengetahui bagaimana sebuah landmark dapat menjadi identitas sebuah kota secara mendalam. Dalam penelitian ini, pendekatan yang dilakukan adalah penelitian deskriptif kualitatif dalam paradigma naturalistik dan penjelasan melalui visualisasi. Peneliti menganalisis bagaimana makna dari bentuk fisik Tugu Pamulang yang baru dan apakah identitas kota Tangerang Selatan yang baru dapat tergambarkan dalam desain tugu yang baru.

Page 13 of 17 | Total Record : 162

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