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Wati, Lela Nurlaela
Universitas Teknologi Muhammadiyah Jakarta
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Cigarette Company Classification and Environmental Uncertainty with Risk Management Mediation in Predicting Excise Tax Returns Abdul Malik Zulkarnain; Lela Nurlaela Wati; Martino Wibowo
Journal of Governance Risk Management Compliance and Sustainability Vol. 4 No. 1 (2024): April Volume
Publisher : Center for Risk Management & Sustainability and RSF Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/jgrcs.v4i1.2247

Abstract

This research was conducted on the basis of the fact that the amount of excise returns as a deduction from state revenues from the excise sector is fluctuating and tends to increase over the last five years from 2018 to 2022. This research aims to conduct an analysis and obtain empirical evidence regarding the influence of Cigarette Company Classification on excise returns through the implementation of management. risks and the influence of Environmental Uncertainty on excise returns through the application of Risk Management. This research falls into the realm of quantitative research that adheres to a causality approach, the focus of which is testing cause-and-effect relationships between variables. Data collection and analysis were performed using quantitative methods, with a statistical testing approach through path analysis. The source of information used in this research comes from secondary data, namely financial report data from the Directorate General of Customs and Excise and Risk Management Values in the form of profiling tobacco products companies from 2015 to 2022. This research is different from previous research and shows a higher level of originality. because it uses Risk Management variables as mediators and utilizes a unique unit of analysis by adopting indicators of tobacco production capacity and the size of cigarette company capital ownership as a method for measuring company size variables.
Social Media Marketing and Purchasing Decision among Generation Z consumers Torres, Patrixia Gliezel; Alam, Priyono Joko; Wati, Lela Nurlaela
Applied Quantitative Analysis Vol. 3 No. 2 (2023): December 2023
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/quant.1886

Abstract

This research identified the strategies that enable small and medium-sized enterprises (SMEs) to leverage social media in engaging Generation Z consumers. Understanding how SMEs utilize social media and implement best practices is crucial for fostering business-to-consumer relationships.The study assessed the level of utilization of social media marketing, specifically electronic word-ofmouth (eWOM), trust, and the level of purchasing decision factors (awareness, interest, desire, and action) among Generation Z consumers in Los Baños, Laguna. The findings reveal that social media marketing, particularly eWOM, was fully utilized by Generation Z consumers in Los Baños, Laguna, indicating its significance in influencing their purchasing decisions. This research used a quantitative research design with a total of 380 respondents of Generation Z residing in Los Baños, Laguna. The instrument used was an adopted survey-questionnaire that is already validated by the previous researcher and to be improved and validated by the adviser. Overall, this research provides valuable insights into the relationship between social media marketing and Generation Z consumers' purchasing decisions. Understanding and leveraging these insights can help businesses effectively engage with this influential consumer segment and drive business growth in the digital age
The Role of Tax Incentives as A Fiscal Stimulus to The Tax Base and Income Tax Revenue Realization Ilhamsyah, Ilhamsyah; Wati, Lela Nurlaela; Lestari, Etty Puji
International Journal of Management, Entrepreneurship, Social Science and Humanities Vol. 7 No. 1 (2023): July - December Volume
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijmesh.v7i1.1633

Abstract

The government's tax incentives can act as a fiscal stimulus to overcome and accelerate national economic recovery by allocating a tax-spending budget. However, it can lead to the impact of losing the tax base and decreasing the income from tax revenues. This study aims to analyze the effect of tax incentives on the tax base and the realization of income tax revenue. The sample comprised 142 taxpayers who applied for tax incentives due to the COVID-19 outbreak at Kantor Pelayanan Pajak (KPP) Pratama Pangkalan Kerinci, Riau, Indonesia, in 2020 and 2021. The data were analyzed using path analysis techniques. The analysis concludes that the tax base can mediate the tax incentive with the realization of income tax revenue, where tax incentives have a direct negative and significant relationship to the realization of income tax revenue through the tax base. If the government increases the value of the tax incentives, it will directly result in a decrease in the realization of income tax revenue due to taxes paid on the tax base. The research findings implicate that providing tax incentives can increase the tax base in several business sectors, such as health services and plantations. Tax incentives can also increase the aggregate utility of the economy, marked by a large consumption of goods or services. Previous researchers have never conducted this research and provided references regarding tax incentive policies and their impact on tax bases and the realization of tax revenues.
Micro, Small, and Medium Enterprises Based on Creative Economy Increasing the Competitiveness Excellence of The Modern Night Market Perdanaria Jakarta Alam, Priyono Joko; Wati, Lela Nurlaela; Marlianingrum, Peggy Ratna
International Journal of Entrepreneurship, Business and Creative Economy Vol. 4 No. 1 (2024): January
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijebce.v4i1.1557

Abstract

Micro, small, and medium enterprises, especially those based on a creative economy, contribute to productive employment because they do not require specific requirements such as gender, education level, and capital, which are not defined using simple and easy-to-understand techniques. The creative economy in October 2021 contributed 7.8% of GDP and in 2022 targets US$ 25.14 billion. Creative economy-based MSMEs are an embodiment of optimism and positive aspirations in supporting and realizing the vision of an advanced Indonesia. The aim of this research was to analyze the competitive advantages of the Perdanaria Jakarta Modern Night Market. This study uses a qualitative approach with in-depth observation. The data used in this study are primary data obtained through structured interviews with micros mall medium enterprises based on creative economy, the management and crew of the Perdanaria Jakarta Modern Night Market. Based on observations and interviews with the owner of the Perdanaria Jakarta Modern Night Market, it can be seen that creative economy-based MSMEs have implemented their activities with creative and innovative ideas in presenting their products and marketing to attract and arouse consumer tastes with various models (fashion), flavors and variants (culinary) and fine arts. The results of this study can be generalized to other creative economies.
Can Digital Orientation Assist Digital Marketing and E-Payments Perform Better for MSME Performance in Indonesia? Sudrajat, Oki; Wati, Lela Nurlaela; Soma, Abdul Mukti
International Journal of Entrepreneurship, Business and Creative Economy Vol. 4 No. 2 (2024): July
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijebce.v4i2.2032

Abstract

Rapid development in the perfume industry has been accompanied by accelerated digitalization, which was unexpected by most Micro, Small and Medium Enterprises (MSMEs). Many MSMEs in this sector experience problems with access and knowledge of digital technology, especially in digital marketing and e-payment. Most MSME players are still learning and are slow to adopt digitalization in their perfume business. This research aims to analyze the influence of digital marketing, e-payment and digital orientation on the performance of perfume MSMEs in West Java Province. A sample of 100 respondents, company owners or managers, was selected using stratified sampling. Data analysis uses Structural Equation Modeling (SEM) and Moderated Regression Analysis (MRA). The results show that digital marketing and digital orientation have a positive and significant effect on MSME performance, while e-payment does not have a significant effect. Digital orientation also negatively and insignificantly moderates the influence of digital marketing and e-payment on MSME performance. Perfume MSMEs are advised to consider the role of digital orientation and optimize digital marketing strategies to improve their business performance.
PENINGKATAN DIGITAL SKILL BAGI PENGUSAHA UMKM Wati, Lela Nurlaela; Mulyanti, Rita Yuni; Soma, A. Mukti; Supriatiningsih, Supriatiningsih; Darwis, Hidayat
 Jurnal Abdi Masyarakat Multidisiplin Vol. 2 No. 1 (2023): April: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v2i1.470

Abstract

Micro, small and medium enterprises are required to continue to move quickly to keep up with changes and to be able to adapt to modern and dynamic environmental conditions. Business innovation by utilizing the development of digital technology, has a major influence on the perspective of MSMEs in running their business. It is very important for SMEs to optimize the use of increasingly sophisticated technology and the use of social media as a means of social networking in marketing their products. Therefore the community service team from STIE Muhammadiyah Jakarta conducts training to increase the digital skills of MSME entrepreneurs in collaboration with the Telkom Community Development Center Jakarta, with the aim of providing explanations and understanding for all MSME participants regarding the use of digital technology, Providing tips on how to deal with problems in this era 4.0, provides an understanding of the use of copy writing to increase sales and provides tips on how to establish as many social networks as possible. MSMEs understand the importance of using digital so they can get used to processing today's technology, know tips on using digital in dealing with problems in the 4.0 era, know the use of copy writing so that sales increase, communication networks will be established between each other and the community.
Financial Literacy Education for Students of Learning Center At-Tanzil Ampang Kuala Lumpur, Malaysia Ilza Febrina; Lela Nurlaela Wati; Ramdany Ramdany; Ahmad Darda; M. Lutfi; Budi Andru; Octavia Handayani; Ade Irma Rismala; Mita Apriliasari
International Journal of Community Engagement and Development Vol. 1 No. 3 (2023): October : International Journal of Community Engagement and Development
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/ijced.v1i3.17

Abstract

The Financial Services Authority (OJK), in collaboration with the ministries and Financial Services Institutions, continues to synergize efforts in the "Let's Save" campaign. This initiative is part of the government's commitment to enhance financial literacy among the public and foster a savings culture from an early age. Therefore, financial literacy education is deemed necessary at the early childhood education level, both domestically and internationally. As part of this educational outreach, financial literacy education was provided to students at one of the learning centers, namely sanggar belajar (SB) At Tanzil Ampang Malaysia, under the coordination of the Indonesian School Kuala Lumpur, Malaysia. The objective of this activity is to increase awareness and understanding among children regarding the significance of early savings, instill good financial habits, and enable them to identify and distinguish between wants and needs. The methodology employed involves lectures on the importance of early savings and interactive question-and-answer sessions. The participants exhibited great enthusiasm throughout the program. This Community Service Program yields benefits for the students, as possessing knowledge of sound financial literacy is expected to encourage a desire for savings intensely within their minds and reflect in their daily behaviour.
KASUS PENYELESAIAN KLAIM PEKERJA MIGRAN INDONESIA DI LUAR NEGERI Riansyah, Yunus; Nurlaela Wati, Lela; Kaylanisa, Sarah
Perspektif Vol 3 No 2 (2024)
Publisher : Yayasan Jaringan Kerja Pendidikan Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53947/perspekt.v3i2.812

Abstract

Penelitian ini bertujuan untuk menganalisis berbagai kasus penyelesaian klaim Pekerja Migran Indonesia (PMI) di beberapa negara yang menjadi penempatan Pekerja Migran Indonesia paling banyak. Fokus utama adalah pada proses hukum dan non-hukum yang dilalui oleh pekerja migran dalam menyelesaikan klaim mereka terkait hak-hak ketenagakerjaan, kompensasi, dan perlindungan sosial. Metode penelitian menggunakan metode kuaitatif dengan desain deskriptif melalui melalui studi kasus di beberapa negara penerima pekerja migran Indonesia, yaitu: Taiwan, Malaysia, Hong Kong dan Arab Saudi. Penelitian ini mengidentifikasi tantangan utama yang dihadapi oleh pekerja migran dalam mengakses keadilan dan mengajukan klaim mereka, serta mengkaji peran pemerintah Indonesia dan organisasi non-pemerintah dalam mendukung PMI. Hasil penelitian menunjukkan bahwa penyelesaian klaim pekerja migran di Taiwan relatif lebih baik dalam perlindungan hak-hak pekerja migran, mekanisme penyelesaian klaim yang lebih transparan dan efektif, peran organisasi non-pemerintah berkontribusi besar dalam memberikan bantuan hukum. Di negara Malaysia, penyelesaian klaim sering terhambat oleh birokrasi yang rumit dan kurangnya dukungan hukum. Di Hong Kong, mekanisme penyelesaian klaimnya cepat karena sistem hukum yang lebih maju, namun biaya dan prosedur hukumnya kompleks. Efektifitas klaim di Arab Saudi cukup kompleks, dimana proses hukum seringkali tidak berpihak pada pekerja migran, masih tingginya kasus kekerasan dan eksploitasi pekerja migran. Hasil penelitian ini merekomendasikan untuk meningkatkan kerjasama antara pemerintah Indonesia, organisasi non-pemerintah, dan masyarakat internasional untuk memastikan hak-hak pekerja migran terlindungi dan klaim mereka dapat diselesaikan secara adil dan efektif.
Strategi Keuangan Perguruan Tinggi Negeri dalam Transisi Menuju Badan Layanan Umum: Studi Kasus di Universitas Bangka Belitung Topan Persada; Lela Nurlaela Wati; Ira Geraldina
Society Vol 12 No 1 (2024): 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.v12i1.687

Abstract

In response to the challenges of globalization and the need to increase financial flexibility, many state universities (PTN) in Indonesia have chosen to transition to becoming public service agencies (BLU). This step is expected to provide greater autonomy in financial and resource management while increasing the competitiveness of institutions. This study aims to analyze PTN’s financial management strategy for transitioning to BLU status using a case study at Universitas Bangka Belitung (UBB). The research approach used is qualitative descriptive with the SWOT analysis method to evaluate internal and external factors influencing the transition process. Data were collected through in-depth interviews, documentation studies, and observations of financial policies and practices at UBB. The research results revealed that the transition to BLU offers significant flexibility in financial management, allowing UBB to be more independent in using non-tax state revenue (PNBP). This directly contributes to improving operational efficiency and institutional competitiveness. However, several major challenges must be addressed, such as limited infrastructure, lack of highly qualified teaching staff, and competition with other state universities with BLU or PTN-BH status. This study also found that the greatest opportunities for Universitas Bangka Belitung (UBB) lie in optimizing assets and expanding industrial cooperation, primarily through the Kampus Merdeka program. In conclusion, UBB can leverage its BLU status to enhance the institution’s competitiveness by implementing more flexible financial management, but it requires a clear strategy to tackle internal challenges. Recommendations include increasing the teaching staff’s capacity, optimizing assets, and developing strategic partnerships with industry.
THE INFLUENCE OF BLOCKHOLDER OWNERSHIP , PROFITABILITY, AND FIRM SIZE ON TAX AGGRESSIVITY Ngurah Budiartha Wicaksana; Lela Nurlaela Wati; Hana Norhamida
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12090

Abstract

In Indonesia, foreign direct investment is increasing, but in the field, companies with foreign capital say they are making losses to avoid paying taxes, so this is very counterproductive by opening up foreign investment, but the companies are actually losing money both fiscally and commercially. This research aims to analyze the influence of blockholder ownership , profitability, and firm size on tax aggressiveness. This research uses the data analysis method that will be used in this research, namely partial and multiple regression analysis, where the processing uses descriptive statistical analysis. This research uses computer program tools to manage data in the form of Eviews software version 10 . The research results show that the blockholder ownership variable has no effect on tax aggressiveness, but the profitability and firm size variables do tax aggressiveness. So that service companies are expected to pay more attention to the possibility of tax aggressiveness occurring both internally and externally to the company, and the government to tighten and clarify the contents of regulations regarding tax aggressiveness so that companies truly comply with the obligation to pay taxes
Co-Authors Abdul Malik Zulkarnain Abdul Mukti Soma Ade Irma Rismala Ahmad Darda Alam, Priyono Joko Alexander Bagaswara Ali Fahmi AM Soma Amalia Kusuma Wardini Amalia Kusuma Wardini Andri Armaenah Apsary, Nilla Ayu, Shilfa Bambang Rahardjo Bono Prambudi Budi Andru Darwis, Hidayat Dayani Okvi Yanto Dinti Gircela Dwiyana Kartikasari Etty Puji Lestari Evi Adriani Faizul Mubarok Finna Kurniasih Fitri Selvia Galang Raindo Syahdam Gezer Sowandito Gunawan Triwiyono Harri Yuni Rachman Harry Pambudi Harry Pranajaya Heike Hakim Hendrian Hendrian, Hendrian Hidayat, Novan Wahyu Ibrahim, Luckman Ida Ayu Putu Sri Widnyani Ilza Febrina Ilza Febrina Ilza Febrina Imam Santoso Ira Geraldina Ira Geraldina Isprihayadi, Heri Iswari, Andina Kaylanisa, Sarah Khoirun Nisa Kiagus Muhammad Amin Kun Hartawan Adi Satria Kurnia Tri Jayanti Laras Putri Maidina Lisa Nurlitasari Lutfi, Mohamad M. Lutfi Maftuchach, Viniyati Mailani, Indah Maria Suryaningsih Marlianingrum, Peggy Ratna Martino Wibowo Maudy Rosalina Miharto, Elititus Mislia Ambar Sari Mita Apriliasari Moch. Rizal Momon Momon Muhammad Syafi'i Mulyanti, Rita Yuni Ngurah Budiartha Wicaksana Norhamida, Hana Nur Habib Nurul Hudaeini Nurwaidah Octavia Handayani Oktavia Oktavia . Prambudi, Bono Pusfitalisya Pusfitalisya Putri Firadani, Seprila Ramdany Ramdany Ramdany Ramdany Ramdany Riadi, Refren Riansyah, Yunus Rini Yayuk Priyanti Rini Yayuk Priyati Rita Yuni Mulyanti Rizaldy, Mochamad Asmi Ruseno, Ndaru Sahraman Hadji Latif Satriawan, Muhammad Arjuna Soma, A. Mukti Soma, Mukti Sri Rahayu Sudrajat, Oki Suhana Suhana Suprapta, Imam Supriatiningsih, Supriatiningsih Supriatininingsih, Supriatiningsih Suryaningsih, Maria Susi Susilawati SUSILAWATI, SUSI Tati Rajati Tiena Suhartini Topan Persada Torres, Patrixia Gliezel Wardini, Amalia Kusuma Wenty Febrianti