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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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Effect of Planning and Budget Realization with Covid-19 As A Moderator Variable toward Budget Absorption in Resort Police Station Bangka Tengah Pranajaya, Harry; Wati, Lela Nurlaela; Geraldina, Ira
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.v4i1.2169

Abstract

In response to the Covid-19 pandemic, the government prioritized allocating a significant portion of its resources toward preventing the spread of Covid-19. Undoubtedly, this will inevitably affect the meticulously devised programs aimed at achieving budgetary recuperation. This study aims to determine the extent to which Covid-19 affects the budget absorption of the Resort Police Station Work Unit in Bangka Tengah. This study utilizes a quantitative methodology, utilizing moderating regression analysis (MRA) for data analysis. The financial statements cover a period of 72 months, spanning from 2017 to 2022. The study discovered that both the planning and implementation of activities, as well as the regulation of the Covid-19 pandemic’s impact on planning and implementation, had a noteworthy influence on the utilization of funds at the Resort Police Station Bangka Tengah. This study demonstrates that the planning process at the Bangka Tengah Police is capable of adjusting to the current requirements, resulting in improved budget use. The Bangka Tengah Police can improve budget absorption by implementing monthly budget realization. No prior research has been conducted on budget absorption at the Police Station during the Covid-19 pandemic, which had a widespread impact on all aspects of life.
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): Applied Quantitative Analysis
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

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 microfinance and the development of MSMEs', 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 the growth of MSMEs, aligning with the theories of Diffusion of Innovations, the Technology Acceptance Model, and the Resource-Based View. The ineffectiveness of microfinance as a mediating variable reveals a disparity between access to financing and productive utilization of funds. The negative moderating effect of religiosity on the relationship between financial literacy and microfinancing indicates 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 the moderating role of religiosity and the ineffectiveness of microfinancing as mediating factors in MSME digitalization in developing countries.
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