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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Pajak dan Keuangan Negara (PKN)
Angelia, Lisa
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Humanities Economics, Econometrics & Finance Education Social Sciences

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Intermediate Treatment Facility as a Waste Management System in DKI Jakarta: An Overview Angelia, Lisa; Firmansyah, Amrie; Meidian, Perdana Riffi; Chaniago, Putri Rieza; Suhendra, Maman
Jurnal Pajak dan Keuangan Negara (PKN) Vol 5 No 1 (2023): Jurnal Pajak dan Keuangan Negara : September 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v5i1.2127

Abstract

The limited capacity of the Bantargebang landfill as the final waste disposal site and the ever-growing amount of waste produced by Jakartans urges the development of more eco-friendly waste management facilities. Using the scoping review method, this study aims to review the feasibility of ITF development in DKI Jakarta based on identifiable impacts, social costs and benefits analysis, hindrances faced in ITF development planning, and reviewing alternative financing that can be used in constructing ITF. The results of this study show that aside from its capacity to process waste more efficiently and potentially produce electricity, ITF construction may have several negative impacts on the surrounding environment. Based on an analysis of social costs and benefits, the development of ITF is feasible. However, some obstacles are present in planning the development of ITF, such as that it requires a strong investment commitment in terms of financing development and project operations, both from the DKI Jakarta Provincial Government, DPRD, and the private sector. Two possible financing schemes to consider are the local government budget and PPP.
Determinants of non-tax revenue performance and the moderating role of internal auditors’ capability in Indonesia Angelia, Lisa; Wibowo, Puji
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 11 No. 2 (2025): JTAKEN Vol. 11 No. 2 December 2025
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v11i2.1916

Abstract

Non-tax revenue (NTR) plays a crucial role in supporting Indonesia’s fiscal sustainability, yet its performance across ministries and institutions (MIs) remains uneven. This study examined the determinants of NTR performance in Indonesia’s MIs, focusing on the roles of accountability, internal control, and goods and services expenditure. It also explores whether the capability of government internal auditors moderates these relationships. Employing panel data regression on secondary data from 43 MIs over the period 2018–2023, this quantitative study integrated fixed- and random-effects models, with moderation tested via interaction terms. Results revealed that accountability and goods and services expenditure positively affected NTR performance, whereas internal control had no significant effect. Internal auditors’ capability demonstrated a statistically insignificant moderating role. These findings suggest that strengthening performance accountability systems and enhancing the effectiveness of goods and services expenditure are critical to improving service quality and optimizing NTR. Although internal control and audit capability are essential, their implementation must be strengthened to yield measurable impacts. This study advances the application of agency theory in public finance by highlighting the nuanced effects of governance variables on NTR, addressing a gap in the literature on internal audit capacity in the public sector.
CHARACTERISTICS OF FEMALE LEADERS IN PROMOTING ESG PERFORMANCE: A SYSTEMATIC LITERATURE REVIEW Angelia, Lisa; Yanti, Yanti
Berkala Akuntansi dan Keuangan Indonesia Vol. 10 No. 2 (2025): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v10i2.75305

Abstract

This study aims to identify and analyze the unique characteristics of female leaders that contribute to the enhancement of Environmental, Social, and Governance (ESG) performance within firms. Additionally, it seeks to synthesize and critically review existing literature on the topic, examining theoretical frameworks, research themes, methodologies, and settings. Employing a systematic literature review guided by the SPAR-4-SLR protocol, the study utilizes both bibliometric and content analysis techniques. Data were gathered using the Publish or Perish software and visualized through VOSviewer, resulting in a comprehensive review of 52 relevant articles. The findings suggest that female board members exhibit distinct attributes compared to their male counterparts, which can positively impact the implementation of ESG practices. However, many studies emphasize the need for a minimum representation threshold to ensure the effectiveness of women’s participation in boardroom decision-making. The study recommends that both corporate entities and policymakers adopt gender diversity policies to foster more active involvement of female leaders in ESG-related governance. The selection of this research topic addresses a critical gap, recognizing the significant potential of women leaders in promoting balanced and comprehensive decision-making, particularly in relation to ESG considerations. Ultimately, the study maps the current landscape of research on female executive roles and board gender diversity, highlighting trends across theoretical, methodological, and contextual dimensions.
Co-Authors Amrie Firmansyah Chaniago, Putri Rieza Meidian, Perdana Riffi Puji Wibowo Suhendra, Maman Yanti Yanti