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DIGITAL AND FINANCIAL LITERACY DRIVING MICRO FINANCE ACCESS: RELIGIOSITY AS CATALYST FOR SME DEVELOPMENT Darda, Ahmad; Yuli, Rama; Wati, Lela Nurlaela; Abdrazakova, Ainur
Jurnal Ilmiah Ilmu Terapan Universitas Jambi Vol. 9 No. 4 (2025): Volume 9, Nomor 4, December 2025
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jiituj.v9i4.47587

Abstract

Microfinancing has contributed to the development of micro, small, and medium enterprises (MSMEs), market expansion, and reduced economic inequality in developing countries. Microfinancing enhances MSMEs' resilience to economic and environmental changes by facilitating the adoption of sustainable technology. Gaps in financial literacy, particularly in financial management, impede MSMEs access to credit. Limited digital literacy and poor Internet access hinder MSMEs engagement in the digital economy. This study analyzes how financial literacy and digital platform usage influence microfinancing and MSMEs development, with religiosity as a moderating factor. Using a quantitative methodology with structural equation modeling and moderating regression analysis, the research sampled 200 MSMEs that obtained loans from formal microfinance institutions, specifically conventional People's Economic Banks (BPR) and Sharia People's Economic Banks (BPRS) in Western Indonesia. The results demonstrate that financial literacy and digital platforms facilitate access to microfinance and MSMEs growth, aligning with the theories of Diffusion of Innovation, Technology Acceptance Model, and Resource-Based View. The ineffectiveness of microfinance as a mediating variable reveals a disparity between financing access and productive fund utilization. The negative moderation of religiosity on the effect of financial literacy on microfinancing shows the influence of religious values on MSMEs' financial perceptions. These results indicate the need to integrate financial literacy, digital mentoring, and religious-value-based strategies into MSME empowerment programs. Financing institutions must modify their interventions to ensure that financing promotes inclusive MSME growth. This study uniquely examines religiosity moderation and microfinancing's ineffectiveness as mediating factors in MSME digitalization in developing countries.
OPTIMIZING TAXPAYER COMPLIANCE THROUGH TAX COUNSELING AND SANCTIONS WITH TAXPAYER AWARENESS AS A MEDIATING VARIABLE (Study Of Individual Taxpayers At KPP Pratama Jakarta Tanah Abang Tiga) Kiagus Muhammad Amin; Lela Nurlaela Wati; Oktavia
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 5 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i5.4281

Abstract

The research aims to examine and analyze the influence of education and tax sanctions on public compliance through public awareness. The study focuses on individuals registered as taxpayers at the Jakarta Tanah Abang Tiga KPP Pratama Office as of January 2024, with a sample size of 382 respondents. The findings reveal the following: Tax education has a positive and significant influence on taxpayer awareness at the KPP Pratama Jakarta Tanah Abang Tiga Office. Tax sanctions have a positive and significant influence on taxpayer awareness at the KPP Pratama Jakarta Tanah Abang Tiga Office. Counseling positively and significantly influences taxpayer compliance at the KPP Pratama Jakarta Tanah Abang Tiga Office. Tax sanctions positively and significantly influence taxpayer compliance at the KPP Pratama Jakarta Tanah Abang Tiga Office. Taxpayer awareness positively and significantly influences taxpayer compliance at the KPP Pratama Jakarta Tanah Abang Tiga Office. Tax education positively and significantly influences taxpayer compliance through taxpayer awareness at the KPP Pratama Jakarta Tanah Abang Tiga Office. Tax sanctions positively and significantly influence taxpayer compliance through taxpayer awareness at the KPP Pratama Jakarta Tanah Abang Tiga Office.
THE DELONE MCLEAN MODEL IN EVALUATING THE SUCCESS OF THE SAKTI SYSTEM AT THE CENTRAL JAVA DISTRICT ATTORNEY'S OFFICE Fariz Saputra, Adi; Nurlaela Wati, Lela; Wibowo, Martino
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 2 (2026)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v5i2.4414

Abstract

The advancement of information and communication technology (ICT) has driven digital transformation in Indonesia's public finance sector, exemplified by the Agency Level Financial Application System (SAKTI). This study evaluates the success of SAKTI implementation within the District Prosecutor's Offices in the Central Java High Prosecutor's Office jurisdiction by examining the effects of system, information, and service quality on user use and satisfaction, as well as their impact on the organization's net benefits. Using a quantitative approach, data from 270 active users were analyzed using Structural Equation Modeling Partial Least Squares (SEM-PLS). The results indicate that system quality, information quality, and service quality all have a significant positive effect on both the use of the application and user satisfaction. Furthermore, application use was found to mediate the relationship between these three quality factors and satisfaction. Finally, both application use and user satisfaction were shown to have a significant positive influence on the net benefits perceived by the work units. This study confirms that a holistic approach focusing on system, information, and service quality is crucial for driving user adoption, satisfaction, and ultimately, the successful implementation of e-government financial systems like SAKTI.
WHAT FACTORS INFLUENCE THE INTERNATIONALIZATION OF SMALL AND MEDIUM ENTERPRISES (SMES)? A GENDER-BASED APPROACH Mulyanti, Rita Yuni; Wati, Lela Nurlaela; Suhana, Suhana
Jurnal Ilmiah Ilmu Terapan Universitas Jambi Vol. 9 No. 1 (2025): Volume 9, Nomor 1, March 2025
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jiituj.v9i1.38816

Abstract

Small and medium enterprises (SMEs) are crucial to a nation's economy, especially in developing countries; nevertheless, their involvement in international trade, particularly exports, is minimal, with SMEs representing merely 15% of Indonesia's total non-oil and gas exports in 2024. Women manage Indonesian SMEs more than men, yet they encounter difficulties doing foreign activities. This study aims to analyze the elements influencing the internationalization of SMEs and gender-specific roles. The research sample consisted of 190 SMEs, with 137 operated by women and 53 by males. The data analysis employs moderating regression analysis (MRA) with Smart PLS. The study's findings reveal that the critical determinants for the internationalization of SMEs in Indonesia encompass entrepreneurial characteristics (age and experience), SME characteristics, entrepreneurial orientation, and environmental factors. A significant disparity exists between male-managed and female-managed SMEs concerning their characteristics, environmental factors, and regulatory structures. Female SMEs exhibit enhanced agility and compliance with regulations. The characteristics of SMEs and the environmental factors have a more significant impact on the internationalization of male SMEs than female SMEs. This study's novelty is in the elements that facilitate successful internationalization and the contribution of women-led SMEs to enhancing internationalization efforts. Although the study's sample included Indonesian SMEs, the findings may yield more significant implications for the success factors of SME internationalization worldwide concerning gender diversity. This study offers insights for policymakers to enhance SME internationalization by incorporating SMEs into extensive industrial ecosystems and fostering a collaborative environment among industry stakeholders and SMEs within the export product supply chain.
THE INFLUENCE OF LOCATION AND SERVICE QUALITY THROUGH GOOGLE REVIEWS ON PURCHASING DECISIONS (OMBAK LAUT ANCOL RESTAURANT) Siti Zulaeha; Viniyati Maftuchach; Lela Nurlelawati
International Journal Management and Economic Vol. 4 No. 2 (2025): May: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v4i2.2145

Abstract

Analyzing the influence of location and service quality via Google Reviews on purchasing decisions at Ombak Laut Restaurant, Ancol, North Jakarta. In today's digital era, online reviews, especially via Google Reviews, have become an important factor influencing consumer perceptions and purchasing decisions. This research uses a quantitative approach with primary data collected through questionnaires distributed to 247 respondents, who are visitors to the Ombak Laut Restaurant. The independent variables in this research are location and service quality, the intervening variable is Google Reviews, and the dependent variable is purchasing decisions. The research method used is multiple linear regression to analyze direct and indirect relationships between variables. The research results show that location and service quality have a significant influence on Google Reviews. Furthermore, Google Reviews acts as a mediator that strengthens the influence of location and service quality on purchasing decisions. These findings show that strategic location, quality service, and positive reviews from consumers are an effective combination to encourage increased purchasing decisions. This research provides a practical contribution for Ombak Laut Restaurant managers in designing marketing strategies that focus on improving service quality and managing digital reviews to maintain competitiveness. Apart from that, the results of this research can also be a reference for similar research in the field of digital marketing management and the culinary industry. The limitation of this research lies in the sample coverage which only includes visitors to the Ombak Laut Restaurant in Dki Jakarta, so the results may not necessarily apply to other locations or types of businesses. Future research is expected to expand the object of study and consider additional factors, such as digital promotion and competition, to provide a deeper understanding of the influence of digital reviews.
DO PLANNING QUALITY AND IMPLEMENTATION CAPACITY DRIVE NON-TAX STATE REVENUE UNDER FISCAL SUPERVISION? Krisnandono, Diananto; Wati, Lela Nurlaela; Yuli, Rama
Jurnal Ilmiah Ilmu Terapan Universitas Jambi Vol. 10 No. 1 (2026): Volume 10, Nomor 1, February 2026
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jiituj.v10i1.53429

Abstract

Non-tax state revenue (NTSR) strengthens Indonesia’s fiscal capacity; however, research on governance mechanisms for service-based NTSR optimization, especially the Ministry of Finance's role, remains scarce. This study fills this gap by exploring fiscal supervision's moderating effect on the NTSR management-revenue optimization link. A qualitative systematic literature review (SLR) using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework synthesizes 28 articles (2010–2025) and relevant reports. Thematic content analysis identifies patterns linking planning accuracy, service execution, governance quality, and supervisory mechanisms to revenue performance. The findings show that NTSR optimization is driven by integrated managerial functions (planning, actuating, and controlling), with realistic targets and effective service delivery boosting revenue. However, these factors alone do not ensure optimal outcomes. Fiscal supervision moderate governance by enhancing accountability, reducing information asymmetry, improving internal controls, and ensuring compliance across ministries. Effective supervision amplifies the impact of planning and execution on NTSR optimization, supporting sustainable revenue. This study uniquely conceptualizes supervision as a moderating institutional mechanism in service-based NTSR governance. It contributes to public financial management and revenue governance literature by integrating state revenue theory and managerial function perspectives into a unified model. Practically, the findings offer policy insights for adaptive, performance-oriented NTSR supervisory systems. This study is limited to service-based NTSR and qualitative synthesis; future research should use quantitative methods to test the moderating framework across broader NTSR sectors.
TARIFF POLICY AND DIGITAL GOVERNANCE IN COAL-SECTOR NON-TAX REVENUE: A SYSTEMATIC LITERATURE REVIEW ON FISCAL OPTIMIZATION Syafardi, Heri; Wati, Lela Nurlaela; Ispriyahadi, Heri
Jurnal Ilmiah Ilmu Terapan Universitas Jambi Vol. 10 No. 1 (2026): Volume 10, Nomor 1, February 2026
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jiituj.v10i1.53431

Abstract

Non-Tax Revenue (NTR) from the coal sector constitutes an important component of fiscal resources in resource-dependent economies. However, existing studies tend to examine tariff policy and digitalization as separate instruments, with limited synthesis on how their interaction shapes revenue optimization within extractive governance frameworks. This study aims to address this gap by systematically reviewing the literature on the role of tariff policy and digital governance in optimizing coal-sector NTR. This study employs a non-empirical qualitative SLR. Relevant national and international journal articles, policy reports, and academic publications published within the last decade were identified through structured database searches and screened using predefined inclusion and exclusion criteria. The selected literature was analyzed using narrative and thematic synthesis to identify recurring patterns, governance mechanisms, and conceptual linkages related to NTR optimization. The results indicate that tariff policy remains a central fiscal instrument in coal-sector NTR management, particularly when tariff structures are adaptive, transparent, and aligned with administrative capacity. The literature also shows that digitalization enhances NTR management indirectly by improving administrative efficiency, data accuracy, compliance assurance, and inter-agency coordination. Importantly, the findings suggest that digitalization alone is insufficient to optimize NTR outcomes without coherent institutional frameworks and effective governance coordination. The integrated synthesis reveals that tariff policy and digitalization are mutually reinforcing when implemented in a coordinated manner. Digital governance mechanisms strengthen the credibility and enforceability of tariff policy, while sound tariff design provides the fiscal foundation for effective digital implementation. This interaction constitutes the main conceptual contribution of the study.
The Influence of Price and Online Customer Reviews on Fashion Purchase Decisions with Product Quality as a Mediating Variable on TikTok Shop Viniyati Maftuchach; Yatita Ratu Amanda; Lela Nurlaela Wati
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 4 (2026): Dinasti International Journal of Education Management and Social Science (April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i4.6367

Abstract

This study aims to examine the role of product quality in mediating the influence of prices and online customer reviews on fashion product purchase decisions among TikTok Shop users in Jakarta. A quantitative approach was used in a survey method of 160 respondents who were selected using purposive sampling techniques. Data analysis was carried out using Structural Equation Modelling (SEM) with the help of SmartPLS software. The results of the study show that price has a positive and significant effect on product quality and purchase decisions. Online customer reviews have a negative and significant direct effect on purchase decisions. In addition, product quality significantly mediates the effect of price on purchase decisions. Meanwhile, product quality does not significantly mediate the influence of online customer reviews on purchase decisions.
The influence of influencers and Instagram social media on purchasing decisions with consumer trust as an intervening variable for nature lovers in DKI Jakarta Muhammad Arjuna Satriawan; Bono Prambudi; Lela Nurlaela Wati
Priviet Social Sciences Journal Vol. 5 No. 5 (2025): May 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i5.616

Abstract

This study aims to analyze and understand the factors influencing purchasing decisions for Eiger products among nature lovers in DKI Jakarta, with a particular focus on the roles of influencer marketing, Instagram-based social media engagement, and consumer trust as mediating variables. The originality of this study lies in its integration of consumer trust as an intervening mechanism within the influencer marketing context, specifically targeting a niche market of outdoor enthusiasts. A descriptive quantitative approach was employed using structural equation Modeling with the partial least squares (SEM-PLS) method. Data were collected from 220 respondents through an online questionnaire and analyzed using SmartPLS version 4.0.0. The results indicate that influencer marketing significantly influences consumer trust, whereas Instagram social media engagement does not have a direct effect on purchasing decisions. Further, consumer trust mediates the relationship between influencer marketing and purchasing decisions, reinforcing the strategic value of building trust in influencer-driven campaigns. This study is limited to Instagram users in DKI Jakarta and focuses solely on the Eiger brand, which may constrain the generalizability of the findings. Nevertheless, this study offers new insights into consumer behavior in the outdoor product segment and contributes to the literature on digital marketing and trust-based purchasing dynamics across generational cohorts.
Role of Workplace Spirituality and Organizational Citizenship Behavior (OCB) In Improving Lecturers’ Performance Ramilan Ramilan; Rita Yuni Mulyanti; Koesmawan Koesmawan; Lela Nurlaela Wati
People and Behavior Analysis Vol. 2 No. 1 (2024): March Volume
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/pba.v2i1.2278

Abstract

Educators serve as primary stakeholders profoundly shaping the caliber of tertiary educational establishments. Various determinants impact educator performance, encompassing competencies, motivational factors, discipline, and leadership qualities, as well as Organizational Citizenship Behavior (OCB), where employees’ actions surpass their primary job responsibilities. This study intends to experimentally demonstrate the impact of workplace spirituality on the productivity of Lecturers in the Muhammadiyah Aisiyah College (PTMA) setting, both directly and indirectly. To gather empirical data on the impact of workplace spirituality on the performance of PTMA lectures, this study used a quantitative method with a causality design. A questionnaire completed by 260 academics was used to obtain the data. The PLS method and structural equation modeling were used to examine the data. processing data with the SMARTPLS program. According to the study's findings, OCB is positively and significantly influenced by the spiritual workplace, and both OCB and performance are positively and significantly impacted by the spiritual workplace's impact on PTMA lecturers’ performance. The final significant finding is that OCB can enhance performance in spiritual workplaces. These findings have consequences for PTMA managers, and it is vital to encourage an increase in OCB by bolstering the spiritual workplace in the PTMA they oversee to boost the performance of their lecturers.
Co-Authors Abdrazakova, Ainur Abdul Malik Zulkarnain Abdul Mukti Soma Abdul Mukti Soma Ade Irma Rismala Agus Zainul Arifin Ahmad Maulana Alexander Bagaswara Ali Fahmi AM Soma Amalia Kusuma Wardini Amalia Kusuma Wardini Amalia Kusuma Wardini Andri Armaenah Andy Dharmalau Arifin, Agus Zainul Arlis Dewi Kuraesin Ayu, Shilfa Bambang Rahardjo Bono Prambudi Bono Prambudi Bono Prambudi Budi Andru Citra Alifia Yulianti Darda, Ahmad Darwis, Hidayat Dayani Okvi Yanto Dharmalau, Andy Dinti Gircela Dwiyana Kartikasari Eko Kusnadi Etty Puji Lestari Evi Adriani Faizul Mubarok Fajrialshah Amarul Haq Farhan Farhan Fariz Saputra, Adi Febrina, Ilza Febriyanthi, Hesty Finna Kurniasih Fitri Selvia Galang Raindo Syahdam Gezer Sowandito Ghofir, Ade Ginta Ginting Gunawan Triwiyono Harri Yuni Rachman Harros Marson Simanjuntak Harry Pambudi Harry Pranajaya Hartono, Muchamat Heike Hakim Hendrian Hendrian, Hendrian Hidayat, Novan Wahyu Ibnu Aditya Karana Ibrahim, Luckman Ifan Muhamad Lutfan Ilhamsyah Ilhamsyah Imam Santoso Intan Wahyuningtias Ira Geraldin Ira Geraldina Ira Geraldina Isprihayadi, Heri Ispriyahadi, Heri Iswari, Andina Iwan Sukmana Kartikasari, Dwiyana Kaylanisa, Sarah Khoirun Nisa Kiagus Muhammad Amin Koesmawan Koesmawan Krisnandono, Diananto Kun Hartawan Adi Satria Kurnia Tri Jayanti Laras Putri Maidina Latif Sholichin Lisa Nurlitasari Lutfan, Ifan Muhamad Lutfi, Mohamad M. Lutfi Maftuchach, Viniyati Maharini - Rahsilaputeri Maharini Rahsilaputeri Mailani, Indah Marlianingrum, Peggy Ratna Martino Wibowo Maudy Rosalina Mega Maharani Meita Istianda Miharto, Elititus Mislia Ambar Sari Mita Apriliasari Moch. Rizal Mohamad Lutfi Momon Momon Momon, Momon Muchamat Hartono Muhammad Arjuna Satriawan Muhammad Syafi'i Mukti Soma Mulyanti, Rita Yuni Nanda Devira Fitriyanthi Nanda Fatimah Azzahra Ngurah Budiartha Wicaksana Nilla Apsary Nong Tatu Parida Norhamida, Hana Novan Wahyu Hidayat Nur Habib Nurul Hudaeini Nurwaidah Octavia Handayani Oki Sudrajat Oktavia Oktavia Pandaya Pandaya Parida, Nong Tatu Patrixia Gliezel Torres Peggy Ratna Marlianingrum Prabawa Eka Soesanta Prambudi, Bono Priyono Joko Alam Priyono Joko Alam Pudi Setiyawan Pusfitalisya Pusfitalisya Ramdany Ramdany, Ramdany Ramilan Ramilan Razaq, Muhammad Reresimi, Meissa Riadi, Refren Riansyah, Yunus Rini Yayuk Priyanti Rini Yayuk Priyati Rizaldy, Mochamad Asmi Rosidin, Beni Hermawan Ruseno, Ndaru Sahraman Hadji Latif Satriawan, Muhammad Arjuna Seprila Putri Firadani Siti Nuraeni Pristiawati Siti Zulaeha Soma, A. Mukti Soma, AM Soma, Mukti Sri Rahayu Suhana Suhana Suhana Suhana Suprapta, Imam Supriatiningsih, Supriatiningsih Supriatininingsih, Supriatiningsih Suryaningsih, Maria Susi Susilawati SUSILAWATI, SUSI Syafardi, Heri Syariffuddin Achmad Tati Rajati Tazqia Amalia Tiena Suhartini Topan Persada Wardini, Amalia Kusuma Wenty Febrianti Wilfried Agusman Yatita Ratu Amanda Yuli, Rama Yunus Riansyah Zaenudin Zaenudin Zulfa Tazkia Anbiya Zulham Efendi