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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) Syntax Idea 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 Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Jurnal Impresi Indonesia Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru Jurnal Abdi Masyarakat Multidisiplin Journal of Accounting and Finance Management (JAFM) 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 Inclusive Society and Sustainability Studies (ISSUES) 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 International Journal Multidisciplinary Science 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 Automotive Engineering 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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Cigarette Company Classification and Environmental Uncertainty with Risk Management Mediation in Predicting Excise Tax Returns Zulkarnain, Abdul Malik; Wati, Lela Nurlaela; Wibowo, Martino
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.
Event Study: This study Do politically affiliated groups affect stock returns during the presidential Election? Setiyawan, Pudi; Wati, Lela Nurlaela; Soma, Mukti; Kusnadi, Eko
Applied Quantitative Analysis Vol. 5 No. 1 (2025): January - June Issue
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/quant.2842

Abstract

This study analyzes the effect of the 2024 general election on the stock prices of companies affiliated with presidential and vice presidential candidate pairs in Indonesia. The methodology used in this study is an event study to measure abnormal returns before and after an election. The sample includes companies listed on the IDX, with as many as 34 companies listed based on connection politics. The research period comprises 40 estimation periods and 20 event periods. The statistical tools used for hypothesis testing were the t-test, paired sample t-test, and Wilcoxon signed-rank test. This study found that election-related information does not significantly impact average abnormal returns (AAR) before and after. However, the event study results show that political connections between companies with presidential and vice presidential candidates affect market reactions to new information during the event period. This study is essential for investors and capital market practitioners when formulating investment decision-making strategies during the general election period. These results are expected to serve as a reference for further studies on the influence of politics on the capital market in Indonesia.
Effective Tax Rate of Sharia Banks in Indonesia: How Profitability Moderates the Effect of Mergers, Size, and Leverage Tiena Suhartini; Lela Nurlaela Wati; Faizul Mubarok
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1548

Abstract

The role of taxes is very important for state revenue, but the tax avoidance practices that occur are very detrimental to the state. This research aims to analyze tax avoidance practices, proxied by the effective tax rate (ETR), coinciding with Sharia bank merger momentum, which affects size and leverage with profitability’s moderating effects. Purposive sampling method, determining merged Sharia banks as research samples. This study uses cross-sectional data from Sharia banks’ quarterly financial reports (2015-2022), analyzed with moderated regression analysis. The results show that mergers, size, leverage, and profitability simultaneously significantly influence ETR. Partially, mergers and company size have no negative effect on ETR. Leverage and profitability have a significant negative effect on ETR. Profitability significantly strengthens the negative effect of leverage on ETR but not the effect of mergers and size on ETR. The research highlights the importance of tax strategies in the context of mergers and bank profitability, emphasizing the need to understand the tax impact of mergers. The research underscores the Sharia banks' crucial role in contributing taxes to state revenues. The results provide valuable guidance for Sharia bank management and tax agencies in optimizing the tax contribution from Sharia banks in Indonesia.
The Role of Capital Expenditure Allocation in Mediating Regional Financial Performance on Regional Economic Growth Aceh Province Haq, Fajrialshah Amarul; Wati, Lela Nurlaela; Istianda, Meita
Journal of Social Entrepreneurship Theory and Practice Vol. 2 No. 1 (2023): July
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/jsetp.v2i1.1593

Abstract

This study aims to examine the role of capital expenditure in mediating the relationship between regional financial performance and economic growth in Aceh Province. The data source for this research uses secondary data sources from the Ministry of Finance and the Central Bureau of Statistics. Respondents in this study were local governments in Aceh with a total of 24 provincial, district, and city governments for 12 years from 2011-2022 period. The results of the analysis show that regional financial performance, as represented by the independence ratio, effectiveness ratio, efficiency ratio, harmony ratio, and personnel expenditure ratio, simultaneously has a positive and significant effect on capital expenditure. Meanwhile, the direct effect of capital expenditure allocation and regional financial performance is represented by the independence ratio, effectiveness ratio, efficiency ratio, harmony ratio, and personnel expenditure ratio, which simultaneously have a positive and significant effect on economic growth. This study found that the mediation of capital expenditure allocation on regional financial performance in Aceh province does not affect economic growth. Capital expenditure which is expected to be able to bridge regional financial performance indicators on economic growth, has not yet affected Aceh province.
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.
The Influence of Celebrity Endorsers and E-WOM on Purchase Decisions of Skintific with Brand Image as an Intervening Variable in Jakarta Viniyati Maftuchach; Citra Alifia Yulianti; Lela Nurlaela Wati
International Journal Multidisciplinary Science Vol. 4 No. 2 (2025): June: International Journal Multidiciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v4i2.1936

Abstract

A marketing tactic that can influence purchasing decisions is Celebrity Endorsement and electronic word-of-mouth. The purpose of this study is to evaluate how electronic word-of-mouth and celebrity endorsements affect consumer behavior. decisions in Jakarta that use brand image as a mediating factor. The SEM-PLS technique is used in this study's descriptive quantitative methodology. The application utilized is SmartPLS version 4.0.0, employing sample data from 140 respondents via questionnaire distribution. The findings show that celebrities who endorse products exert a positive and significant impact on purchase decisions, whereas electronic word of mouth lacks a considerable effect on synthetic purchasing decisions. Moreover, Brand Image can serve as a mediator in the impact of celebrity endorsers. Electronic word-of-mouth influences purchasing decisions for skincare product in Jakarta. This research is limited to Skintific users in DKI Jakarta so the results may not be generalizable to a wider population. Apart from that, this research only considers the variables of celebrity endorser, E-WOM, and brand image, without examining other factors that might influence purchasing decisions. This research provides new insight into how celebrity endorsers and electronic word of mouth can be used in marketing strategies for skincare products. Apart from that, this research can also be a reference for companies that are formulating more effective marketing and branding strategies.
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.
How Significant Are Training and Certification in Shaping Indonesian Migrant Workers’ Long-Term Careers? English Riansyah, Yunus; Wati, Lela Nurlaela; Mulyanti, Rita Yuni
Inclusive Society and Sustainability Studies Vol. 5 No. 2 (2025): December Volume
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/issues.v5i2.3128

Abstract

This study investigates the effectiveness of competency certification in supporting the career continuity of Indonesian Migrant Workers (IMWs) in host countries. Mandated by Law No. 18 of 2017, competency certification is positioned as a prerequisite for placement, based on the assumption that it ensures the quality and competitiveness of Indonesian labor. However, many IMWs continue to experience repatriation due to perceived incompetence. This research employed a qualitative case study approach, through in-depth interviews with eight informants: three informal-sector IMWs in Taiwan and five officials from BP3MI/KP2MI across various regions, supplemented by a focus group discussion with two policy experts. Thematic analysis using NVivo 12 identified five key themes: (1) challenges of varying standards, costs, and limited access; (2) the need for international recognition; (3) the role of government and private actors in monitoring and support; (4) certification as a driver of competitiveness and employment opportunities; and (5) certification as a legal safeguard and instrument of quality standardization. The findings show that certification has a positive influence on IMWs’ entry into the international labor market and enhances their confidence. However, its long-term impact remains limited due to the absence of global recognition, misalignment between training curricula and workplace demands, and weak post-placement support. These results align with the Theory of Attitude and Behavior and the Theory of Planned Behavior, indicating that training fosters positive attitudes and social norms; yet, sustained professional behavior is hindered by low perceived behavioral control, which is caused by structural barriers. The study recommends harmonizing certification standards with those of destination countries, improving the relevance of training curricula, and strengthening institutional support after placement. Ultimately, competency certification must be complemented by continuous learning systems to enhance the quality and career sustainability of IMWs effectively.
Membangun Loyalitas Nasabah di Era Digital: Peran Strategi Pemasaran Digital dan Kualitas Layanan Terhadap Kepercayaan Nasabah BNI Kantor Cabang Usu Medan Marson Simanjuntak, Harros; Ginting, Ginta; Nurlaela, Lela
Journal of Accounting and Finance Management Vol. 6 No. 5 (2025): Journal of Accounting and Finance Management (November - December 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i5.2818

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh strategi pemasaran digital dan kualitas layanan terhadap loyalitas nasabah dengan kepercayaan sebagai variabel intervening pada BNI Kantor Cabang USU Medan. Latar belakang penelitian ini didasari oleh pentingnya membangun loyalitas nasabah di tengah persaingan perbankan digital yang semakin ketat dan dinamis. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik analisis SmartPLS berbasis Partial Least Square (PLS). Jumlah responden dalam penelitian ini sebanyak 240 nasabah yang diperoleh melalui metode purposive sampling. Hasil penelitian menunjukkan bahwa Kepercayaan (Y) berpengaruh positif terhadap Loyalitas Nasabah (Z), dengan nilai koefisien jalur (kolom Original Sample) 0.476, dan nilai P-Values = 0.00. Kualitas Layanan (X2) berpengaruh positif terhadap kepercayaan (Y), dengan nilai koefisien jalur (kolom Original Sample) 0.475, dan nilai P-Values = 0.00. Kualitas Layanan (X2) berpengaruh positif terhadap loyalitas nasabah (Z), dengan nilai koefisien jalur (kolom Original Sample) 0.397, dan nilai P-Values = 0.00. Strategi pemasaran (X1) berpengaruh positif terhadap kepercayaan (Y), dengan nilai koefisien jalur (kolom Original Sample) 0.407, dan signifikan dengan nilai P-Values = 0.00. Strategi pemasaran (X1) berpengaruh positif terhadap loyalitas nasabah (Z), dengan nilai koefisien jalur (kolom Original Sample) 0.525, dan nilai P-Values = 0.00. Kepercayaan (Y) signifikan memediasi hubungan antara kualitas layanan (X2) melalui loyalitas nasabah dengan nilai koefisien jalur (kolom original Sampel) 0.226, dan signifikan dengan nilai p-Values= 0.001. Kepercayaan (Y) signifikan memediasi hubungan antara strategi pemasaran (X1) melalui loyalitas nasabah dengan nilai koefisien jalur (kolom original Sampel) 0.194, dan signifikan dengan nilai p-Values= 0.004.
Co-Authors Abdrazakova, Ainur Abdul Mukti Soma Ade Irma Rismala Ahmad Maulana Alam, Priyono Joko Alexander Bagaswara Ali Fahmi AM Soma Amalia Kusuma Wardini Amalia Kusuma Wardini Amalia Kusuma Wardini Andri Armaenah Andy Dharmalau Apsary, Nilla Arifin, Agus Zainul Ayu, Shilfa Bambang Rahardjo Bono Prambudi Budi Andru Citra Alifia Yulianti Darda, Ahmad Darwis, Hidayat Dayani Okvi Yanto Dharmalau, Andy Dinti Gircela Dwiyana Kartikasari Etty Puji Lestari Evi Adriani Faizul Mubarok Fariz Saputra, Adi Finna Kurniasih Fitri Selvia Galang Raindo Syahdam Gezer Sowandito Ginta Ginting, Ginta Gunawan Triwiyono Haq, Fajrialshah Amarul Harri Yuni Rachman Harry Pambudi Hartono, Muchamat 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 Marson Simanjuntak, Harros Martino Wibowo Maudy Rosalina Meita Istianda Miharto, Elititus Mislia Ambar Sari Mita Apriliasari Moch. Rizal Momon Momon Muchamat Hartono Muhammad Syafi'i Mulyanti, Rita Yuni Ndaru Ruseno Ngurah Budiartha Wicaksana Nong Tatu Parida Norhamida, Hana Novan Wahyu Hidayat Nur Habib Nuraeni Pristiawati, Siti Nurul Hudaeini Nurwaidah Octavia Handayani Oktavia Oktavia . Pandaya Pandaya Parida, Nong Tatu 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 Viniyati Maftuchach Wardini, Amalia Kusuma Wenty Febrianti Yuli, Rama Zaenudin Zaenudin Zulkarnain, Abdul Malik