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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) Eduvest - Journal of Universal Studies 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 Neuroscience Social Sciences Transportation Other

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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 Celebrity Endorsers and E-WOM on Purchase Decisions of Skintific with Brand Image as an Intervening Variable in Jakarta Maftuchach, Viniyati; Yulianti, Citra Alifia; Wati, Lela Nurlaela
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.
Feasibility Analysis of Converting Diesel Power Plants (PLTD) to Solar Power Plants (PLTS) on Seira Island in Order to Reduce Electricity Supply Costs Achmad, Syariffuddin; Wati, Lela Nurlaela
Eduvest - Journal of Universal Studies Vol. 6 No. 2 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i2.52903

Abstract

Seira Island still relies on Diesel Power Plants (PLTD) as its main source of electricity supply, which results in high operating costs, dependence on fossil fuels, and increasing greenhouse gas emissions. This condition highlights the need for more efficient, sustainable, and environmentally friendly alternative power plants. This research aims to analyze the technical and economic feasibility of converting the power generation system from PLTD to Solar Power Plants (PLTS) on Seira Island to reduce electricity supply costs. The research method used is a quantitative descriptive analysis with a feasibility study approach, which includes analyzing electrical energy needs, solar power capacity planning, and an economic feasibility evaluation using Net Present Value (NPV), Internal Rate of Return (IRR), and Payback Period (PP) indicators. The data used are secondary data obtained from relevant agencies, technical reports of power plants, and supporting literature. The study results show that converting PLTD to solar power plants can significantly reduce the operational costs of power generation and decrease dependence on diesel fuel. Moreover, the economic analysis demonstrates that the solar power plant project on Seira Island is feasible to implement, with a positive NPV value, an IRR above the benchmark interest rate, and a relatively short investment payback period. Therefore, the conversion from PLTD to solar PV can serve as a strategic solution for providing sustainable and efficient electrical energy in remote island areas.
Co-Authors Abdrazakova, Ainur Abdul Mukti Soma Achmad, Syariffuddin 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 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 Krisnandono, Diananto 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 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 Syafardi, Heri Tati Rajati Tiena Suhartini Torres, Patrixia Gliezel Wardini, Amalia Kusuma Wenty Febrianti Yuli, Rama Yulianti, Citra Alifia Zaenudin Zaenudin Zulkarnain, Abdul Malik