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All Journal Jurnal Reviu Akuntansi dan Keuangan Signifikan : Jurnal Ilmu Ekonomi JBTI : Jurnal Bisnis : Teori dan Implementasi Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Widya Cipta : Jurnal Sekretari dan Manajemen Moneter : Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Universitas Batanghari Jambi AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Journal of Economic, Bussines and Accounting (COSTING) Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Journal of Information System, Applied, Management, Accounting and Research Jurnal Administrasi dan Manajemen JAAF (Journal of Applied Accounting and Finance) Jurnal Ekobis : Ekonomi Bisnis & Manajemen Jurnal Akuntansi Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Devotion: Journal of Research and Community Service Journal of Economics and Business Letters Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Perspektif Jurnal Impresi Indonesia Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru Jurnal Abdi Masyarakat Multidisiplin Jurnal Ilmiah Ilmu Terapan Universitas Jambi Media Bina Ilmiah International Journal of Entrepreneurship, Business, and Creative Economy Journal of Governance Risk Management Compliance and Sustainability International Journal of Management, Entrepreneurship, Social Science and Humanities (IJMESH) Indonesian Journal of Advanced Social Works (DARMA) International Journal of Emerging Issues in Islamic Studies International Journal of Entrepreneurship and Sustainability Studies Applied Quantitative Analysis (AQA) Priviet Social Sciences Journal Jurnal Keuangan dan Bisnis JURNAL ILMIAH GEMA PERENCANA Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah International Journal of Community Engagement and Development Journal of Management, Economic, and Financial Society Journal of Social Entrepreneurship Theory and Practice
Wati, Lela Nurlaela
Universitas Teknologi Muhammadiyah Jakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Social Sciences Transportation Other

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Capital, Governance, and Power: How Political Ties Influence Firm Value Martino Wibowo; Harry Pambudi; Lela Nurlaela Wati; Sahraman Hadji Latif
JBTI : Jurnal Bisnis : Teori dan Implementasi Vol. 16 No. 2 (2025): August 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jbti.v16i2.26498

Abstract

This study aims to determine the influence of political connection and its role in moderating the influence of capital structure and corporate governance on a firm’s value. The study was conducted on 97 samples of companies listed on the Indonesia Stock Exchange from 2020-2024 that were established about 10 years old or more, collected from various types of industrial sectors, with limitations on the criteria of ownership of political officials or political party officials (politically connected), family ownership who also serves as political officials (politically connected), pure ownership of businessman families (not politically connected), and central and/or regional government ownership (politically connected). The study used random sampling and panel data from the moderating regression analysis to examine the relationship between political connection, capital structure, and DAR proxy on a firm's value. A significant positive relationship between these factors and Tobin's Q was found. However, there was a negative association between political connection-moderated DAR and Tobin's Q. The study also uncovered a negative relationship between board size and the proportion of independent commissioners, but a positive relationship between board size and political connection. The study's novelty is that it fills the literature gap, investigating how the influence of capital structure and governance, moderated through political connections, affects the firm’s value, which other studies have not exhaustively studied.
WHAT FACTORS INFLUENCE THE INTERNATIONALIZATION OF SMALL AND MEDIUM ENTERPRISES (SMES)? A GENDER-BASED APPROACH Rita Yuni Mulyanti; Lela Nurlaela Wati; 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.
Cryptocurrency, Tax Imposition and Sharia Finance In Indonesia: A Systematic Literature Review Ayu, Shilfa; Nurlaela Wati, Lela
Devotion : Journal of Research and Community Service Vol. 3 No. 13 (2022): Special Issue
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v3i13.285

Abstract

The purpose of this paper is to review the findings of a review of the academic literature on Islamic financial technology that has been carried out in the field of Islamic financial technology. The aspects studied in Islamic Finance Fintech with cryptocurrency regulations, compliance and tax policy laws and finally identify other influences such as opportunities and Islamic financial technology that Islamic financial institutions can learn from global fintechs around the world. This study collected 150 journals. Based on the inclusion and exclusion criteria, 79 research papers and publications were used in this systematic literature review. This paper offers a thorough analysis of the study. This study classifies Islamic Financial Technology with regulation/compliance in Islamic law and taxation. Throughout our review, we also found barriers to cryptocurrencies in Islamic law and found several countries have tax policies for cryptocurrencies. This study will greatly advance the understanding of Islamic FinTech among academics, companies, regulators, investors, and other FinTech users. The results of this study are expected to be useful in understanding Fintech (cryptocurrency-based technology) from the point of view of sharia and taxation rules in Indonesia
Mengelola Denda dari Kasus Korupsi untuk Meningkatkan Pemulihan Aset Negara: Studi Kasus pada Komisi Pemberantasan Korupsi (KPK) Nurul Hudaeini; Wati, Lela Nurlaela; Ramdany
JURNAL ILMIAH GEMA PERENCANA Vol 4 No 2 (2025): Jurnal Ilmiah Gema Perencana
Publisher : POKJANAS Bekerja Sama Biro Perencanaan dan Penganggaran, Sekretariat Jenderal Kementerian Agama RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61860/jigp.v4i2.244

Abstract

The management of fines (penalties in the form of money) resulting from corruption cases is a critical issue at Indonesia's Corruption Eradication Commission (KPK), due to a decline in asset recovery achievements from 2017 to 2019, which has hindered the effective recovery of state financial losses. As an independent institution mandated to encounter corruption, KPK is responsible for enforcing court-ordered fines and compensation payments. However, administrative and execution challenges have prevented the KPK from meeting its asset recovery targets, highlighting the need for more effective and efficient fine management strategies. This study employs a qualitative methodology with an exploratory and normative juridical approach. Data were collected through observation and in-depth interviews with KPK policymakers directly involved in asset recovery and document analysis. The findings identify six key strategies to improve fines management: developing an integrated application system, optimizing the authority of execution prosecutors, incorporating fine execution performance into key performance indicators, seizing assets held by third parties, revising standard operating procedures, and strengthening asset blocking mechanisms. Implementing these strategies is expected to enhance KPK’s effectiveness in recovering state assets through improved management of corruption-related fines.
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.
Unlocking Sustainability in Informal Micro Enterprises: Capital Access in The Fintech Era Ispriyahadi, Heri; Zaenudin, Zaenudin; Wati, Lela Nurlaela
Signifikan: Jurnal Ilmu Ekonomi Vol. 14 No. 2 (2025)
Publisher : Faculty of Economic and Business, Universitas Islam Negeri Syarif Hidayatullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjie.v14i2.46421

Abstract

Research Originality: This study offers a unique exploration of how capital access mediates the impact of financial literacy and fintech peer-to-peer (P2P) lending on the sustainability of micro and small enterprises (MSEs) in traditional markets, utilizing SDG-based indicators. Research Object: This study examines the effects of financial literacy and fintech P2P lending on capital access and sustainability of MSEs in traditional markets. Research Methods: The study employed a quantitative approach, utilizing Structural Equation Modeling analysis, using 232 MSEs in Jakarta. Empirical Results: The findings indicate that financial literacy and fintech P2P lending have a positive impact on both capital access and the sustainability of MSEs. However, capital access did not significantly affect the sustainability of MSE or mediate either factor. Implications: The Financial Services Authority (OJK) must enhance legislation protecting MSEs from fintech risks and promote financial literacy. The OJK must coordinate P2P platforms, cooperatives, and MSE offices. Creating an inclusive fintech ecosystem for traditional market MSEs, with microloans and mentorship, is essential for viable financing. JEL Classification: G21, G53, L26, O16, Q01 How to Cite:Ispriyahadi, H., Zaenudin, Wati, L. N. (2025). Unlocking Sustainability in Informal Micro Enterprises: Capital Access in the Fintech Era. Signifikan: Jurnal Ilmu Ekonomi, 14(2), 467-488. https://doi.org/10.15408/sjie.v14i2.46421.
Financial Distress Analysis: Cigarette Companies on Idx, Pandemic & Excise Tax Impact (2019-2023) Lutfan, Ifan Muhamad; Wati, Lela Nurlela; Arifin, Agus Zainul
Journal of Management Economic and Financial Vol. 3 No. 4 (2025): Journal of Management, Economic and Financial
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jmef.v3i4.154

Abstract

This study aims to analyze the condition of financial distress in cigarette companies listed on the Indonesia Stock Exchange during the period 2019 to 2023, as well as identify the influence of external factors in the form of an increase in excise rates and the COVID-19 pandemic on the level of distress risk. The problem of financial distress is a crucial issue because the cigarette industry faces pressure from the perspective of fiscal regulations and the global health crisis that has an impact on the company's financial performance. This research method is quantitative with a descriptive and associative approach. The research sample consisted of four cigarette companies, namely PT HM Sampoerna Tbk (HMSP), PT Gudang Garam Tbk (GGRM), PT Wismilak Inti Makmur Tbk (WIIM), and PT Bentoel Internasional Investama Tbk (RMBA). The data used are secondary data in the form of annual financial statements, percentage increase in excise rates, and COVID-19 pandemic status as dummy variables. To measure financial distress, three predictive models are commonly used in the literature, namely: Altman Z-Score, Springate S-Score, and Zmijewski X-Score. Furthermore, a simple regression analysis was carried out to determine the influence of excise rates and the pandemic on distress scores. The results showed that HMSP and WIIM were consistently in a healthy financial condition according to all three models, while GGRM was volatile but relatively stable. In contrast, the RMBA shows a score that indicates a distressed condition almost every year. The Zmijewski model was shown to be the most sensitive in detecting distress compared to the other two models. Regression analysis revealed that the increase in excise rates and the COVID-19 pandemic had a significant effect on distress scores with negative directions in the Altman and Springate models, as well as positive directions (increased risks) in the Zmijewski model. The study concludes that external factors have a significant contribution to the risk of bankruptcy of cigarette companies, and it is important for company management, investors, and regulators to consider these factors in strategic decision-making. Predictive models can be used as an early detection tool against declining corporate financial health
APAKAH KEKUATAN KEBERAGAMAN GENDER DALAM MENGHINDARI PAJAK MENINGKAT DENGAN KONEKSI POLITIK ? Kartikasari, Dwiyana; Nurlaela Wati, Lela; Soma, AM
Jurnal Keuangan dan Bisnis Vol. 21 No. 2 (2023): Jurnal Keuangan Dan Bisnis Volume 21 Nomor 2 Oktober 2023
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v21i2.1030

Abstract

Penelitian ini bertujuan untuk menganalisis dampak langsung Political Connection, Gender Diversity, dan Agama terhadap penghindaran pajak dengan mengikutsertakan Profitabilitas dan ukuran perusahaan sebagai variabel kontrol. Penelitian ini menggunakan metode kuantitatif dengan sampel yang digunakan sebanyak 51 perusahaan konglomerasi pada tahun 2013-2022 (510 data panel) yang terdatar di Bursa Efek Indonesia. Analisis data panel Cross-Section weights pada program Eviews 12. Terdapat pengaruh yang positif antara keragaman gender pada dewan direksi dan optimalisasi pajak. Selanjutnya Agama anggota dewan lulusan Universitas Beragama cenderung berpengaruh negatif terhadap penghindaran pajak. Koneksi politik juga memoderasi pengaruh Gender Diversity. Hal ini menunjukkan bahwa perusahaan yang memiliki keberagaman anggota dewan cenderung melakukan penghindaran pajak. Hasil penelitian ini mendukung teori ketergantungan sumber daya dimana koneksi politik dimanfaatkan oleh perusahaan sebagai sumber daya dalam melakukan penghindaran pajak sebagai cara untuk meringankan beban pajak. Penelitian ini dibatasi pada kelompok sampel tanpa mengidentifikasi strategi bisnis perusahaan.
Strategi Keuangan Perguruan Tinggi Negeri dalam Transisi Menuju Badan Layanan Umum: Studi Kasus di Universitas Bangka Belitung Persada, Topan; Wati, Lela Nurlaela; Geraldina, Ira
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 Marketing Mix And Brand Image On Impulsive Buying Of Camille Beauty Products On Tiktok Shop With Emotional Response As A Mediating Variable Nuraeni Pristiawati, Siti; Rizal, Moch.; Wati, Lela Nurlaela
Jurnal Impresi Indonesia Vol. 4 No. 8 (2025): Indonesian Impression Journal (JII)
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v4i8.6946

Abstract

The growth of TikTok Shop as a shopping platform has driven impulsive buying behavior, especially for beauty products such as Camille Beauty. This study aims to analyze the effect of the marketing mix and brand image on impulsive buying, with emotional response as a mediating variable. A quantitative method with PLS-SEM analysis was applied to 152 respondents who are Camille Beauty consumers on TikTok Shop in Jakarta. The results show that marketing mix and brand image significantly influence emotional response and impulsive buying. Emotional response also mediates the relationship between marketing mix and impulsive buying, but not the relationship between brand image and impulsive buying. This study highlights the importance of emotional strategies in short-video-based digital marketing.
Co-Authors Abdrazakova, Ainur Abdul Mukti Soma Ade Irma Rismala Ahmad Darda Ahmad Maulana Alam, Priyono Joko Alexander Bagaswara Ali Fahmi AM Soma Amalia Kusuma Wardini Amalia Kusuma Wardini Amalia Kusuma Wardini Andri Armaenah Apsary, Nilla Arifin, Agus Zainul Ayu, Shilfa Bambang Rahardjo Bono Prambudi Budi Andru Darda, Ahmad 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 Haq, Fajrialshah Amarul Harri Yuni Rachman Harry Pambudi 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 Isprihayadi, Heri Ispriyahadi, Heri Iswari, Andina Kartikasari, Dwiyana Kaylanisa, Sarah Khoirun Nisa Kiagus Muhammad Amin Kun Hartawan Adi Satria Kurnia Tri Jayanti Kusnadi, Eko Laras Putri Maidina Lisa Nurlitasari Lutfan, Ifan Muhamad Lutfi, Mohamad M. Lutfi Maftuchach, Viniyati Mailani, Indah Maria Suryaningsih Marlianingrum, Peggy Ratna Martino Wibowo Maudy Rosalina Meita Istianda Miharto, Elititus Mislia Ambar Sari Mita Apriliasari Moch. Rizal Momon Momon Muhammad Syafi'i Mulyanti, Rita Yuni Ndaru Ruseno Ngurah Budiartha Wicaksana Norhamida, Hana Novan Wahyu Hidayat Nur Habib Nuraeni Pristiawati, Siti Nurul Hudaeini Nurwaidah Octavia Handayani Oktavia Oktavia . Pandaya Pandaya Persada, Topan Prambudi, Bono Pranajaya, Harry Pusfitalisya Pusfitalisya Putri Firadani, Seprila Ramdany Ramdany, Ramdany Riadi, Refren Riansyah, Yunus Rini Yayuk Priyanti Rini Yayuk Priyati Rizal, Moch. Rizaldy, Mochamad Asmi Ruseno, Ndaru Sahraman Hadji Latif Satriawan, Muhammad Arjuna Setiyawan, Pudi Soma, A. Mukti Soma, AM Soma, Mukti Sri Rahayu Sudrajat, Oki Suhana Suhana Suhana Suhana Suprapta, Imam Supriatiningsih, Supriatiningsih Supriatininingsih, Supriatiningsih Suryaningsih, Maria Susi Susilawati SUSILAWATI, SUSI Tati Rajati Tiena Suhartini Torres, Patrixia Gliezel Wardini, Amalia Kusuma Wenty Febrianti Yuli, Rama Zaenudin Zaenudin Zulkarnain, Abdul Malik