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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 Agregat: Jurnal Ekonomi dan Bisnis 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) Dinasti International Journal of Education Management and Social Science Studi Kasus Inovasi Ekonomi 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 Balance : Jurnal Akuntansi dan Manajemen JAKA (Jurnal Akuntansi, Keuangan dan Auditing) International Journal Management and Economic (IJME) Jurnal Abdi Masyarakat Multidisiplin Journal of Accounting and Finance Management (JAFM) Jurnal Ilmiah Ilmu Terapan Universitas Jambi Media Bina Ilmiah Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) 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 Jurnal Ragam Pengabdian Journal of Social Entrepreneurship Theory and Practice People and Behavior Analysis (PBA) International Journal of Marketing and Digital Creative (IJMADIC)
Wati, Lela Nurlaela
Universitas Teknologi Muhammadiyah Jakarta, Indonesia
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 Neuroscience Social Sciences Transportation Other

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Feasibility Analysis of Converting Diesel Power Plants (PLTD) to Solar Power Plants (PLTS) on Seira Island in Order to Reduce Electricity Supply Costs Syariffuddin Achmad; Lela Nurlaela Wati; Ira Geraldin
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.
The Role of Tax Incentives as A Fiscal Stimulus to The Tax Base and Income Tax Revenue Realization Ilhamsyah Ilhamsyah; Lela Nurlaela Wati; Etty Puji Lestari
International Journal of Management, Entrepreneurship, Social Science and Humanities Vol. 7 No. 1 (2023): July - December Issue
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijmesh.v7i1.1633

Abstract

The government's tax incentives can act as a fiscal stimulus to overcome and accelerate national economic recovery by allocating a tax-spending budget. However, it can lead to the impact of losing the tax base and decreasing the income from tax revenues. This study aims to analyze the effect of tax incentives on the tax base and the realization of income tax revenue. The sample comprised 142 taxpayers who applied for tax incentives due to the COVID-19 outbreak at Kantor Pelayanan Pajak (KPP) Pratama Pangkalan Kerinci, Riau, Indonesia, in 2020 and 2021. The data were analyzed using path analysis techniques. The analysis concludes that the tax base can mediate the tax incentive with the realization of income tax revenue, where tax incentives have a direct negative and significant relationship to the realization of income tax revenue through the tax base. If the government increases the value of the tax incentives, it will directly result in a decrease in the realization of income tax revenue due to taxes paid on the tax base. The research findings implicate that providing tax incentives can increase the tax base in several business sectors, such as health services and plantations. Tax incentives can also increase the aggregate utility of the economy, marked by a large consumption of goods or services. Previous researchers have never conducted this research and provided references regarding tax incentive policies and their impact on tax bases and the realization of tax revenues.
Consumer Ethnocentrism as Mediator Between Religiosity and Animosity on Starbucks Boycott Motivation Seprila Putri Firadani; Moch Rizal; Lela Nurlaela Wati
International Journal of Emerging Issues in Islamic Studies Vol. 5 No. 1 (2025): July 2025
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijeiis.v5i1.3099

Abstract

Increasing public awareness of social and political issues, as well as the link between certain products and political affiliation, is important for understanding how psychological factors can influence consumption behavior. This research aims to analyze the role of consumers' ethnosentiment in mediating the influence of religiosity and consumers' animosity to boycott motivation on Starbucks products in Jakarta. The methodology used in this study is descriptive and quantitative. using the SEM-PLS methodology with sample data of 230 respondents through the distribution of questionnaires. The results show that religiosity and consumers' animosity direct influence on boycott motivation, and consumers' ethnocentrism can mediate the influence of Religiosity and consumers' animosity on boycott motivation in Jakarta. This research is limited to Starbucks consumers in Jakarta and only analyzes psychological factors to analyze consumer behavior in carrying out boycotts. These results demonstrate the significance of considering psychological and social aspects when examining customer behavior and its effects on the business and society as a whole. shows that businesses must consider the social and political effects of their practices and comprehend the attitudes and beliefs that drive consumers to boycott.
Effect of Planning and Budget Realization with Covid-19 As A Moderator Variable toward Budget Absorption in Resort Police Station Bangka Tengah Harry Pranajaya; Lela Nurlaela Wati; Ira Geraldina
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 Abdul Malik Zulkarnain; Lela Nurlaela Wati; Martino Wibowo
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.
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.
A ANALYSIS OF THE INFLUENCE OF THE NUMBER OF SERVICE FILE SUBMISSIONS FOR THE RP0.00 TARIFF AND INFLATION ON NON-TAX STATE REVENUE (NTSR) PERFORMANCE AT THE MINISTRY OF AGRARIAN AFFAIRS AND SPATIAL PLANNING/NATIONAL LAND AGENCY: English Latif Sholichin; Prabawa Eka Soesanta; Lela Nurlaela Wati
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 7 No. 1 (2026): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v7i1.15902

Abstract

This study is motivated by the need to improve the accuracy of planning and forecasting Non‑Tax State Revenue (NTSR) within the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency, particularly because sectoral policy dynamics and macroeconomic conditions often influence revenue patterns. Previous research has generally focused on the technocratic aspects of NTSR management without thoroughly examining how service policies—especially services with a tariff of Rp0.00—interact with macroeconomic variables. To fill this gap, the present study aims to analyze the effect of the volume of applications for Rp0.00‑tariff services, as a representation of sectoral policy, and inflation as a macroeconomic indicator, on NTSR performance. The research employs a Sequential Explanatory Mixed Methods design, beginning with a quantitative time‑series analysis for the period 2018–2023 using multiple linear regression, followed by semi‑structured interviews to provide deeper explanations for the numerical findings. The results indicate that Rp0.00‑tariff services have a significant impact on NTSR performance, while inflation does not exert a meaningful influence. Qualitative evidence confirms that the Rp0.00 tariff policy functions as a catalyst for demand for derivative land services, whereas inflationary pressures do not affect the public’s propensity to apply for land‑related services.
The Role of Social-Commerce, Influencers, and Diderot Effect on Consumers’ Impulsive Buying: A Systematic Review Iwan Sukmana; Ibnu Aditya Karana; Wilfried Agusman; Intan Wahyuningtias; Lela Nurlaela Wati
International Journal of Entrepreneurship, Business, and Creative Economy Vol. 6 No. 2 (2026): July
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijebce.v6i2.4147

Abstract

The increasingly intensive integration of social media and digital commerce has transformed impulsive buying from an individual behavior into a phenomenon structurally embedded within the digital consumption ecosystem. This systematic literature review aims to synthesize theoretical and empirical evidence on the roles of social commerce, influencer-driven persuasion, and the Diderot Effect in shaping impulsive buying in contemporary digital markets. The study applies the PRISMA method by examining 26 reputable Scopus-indexed journal articles published between 2021 and 2026. Articles were selected through a multi-stage screening process based on inclusion criteria, methodological quality, thematic relevance, and subsequently analyzed using a thematic synthesis approach. The review findings indicate that impulsive buying is a socio-technical outcome simultaneously produced by algorithmic design, social interaction, and post-purchase consumption dynamics. Social commerce features such as live streaming, short-form videos, social proof cues, and in-app purchasing mechanisms function as primary stimuli that intensify emotional arousal, hedonic pleasure, and fear of missing out. Influencers further amplify these effects through perceived credibility, parasocial relationships, and identity-based narratives. Moreover, the Diderot Effect is identified as a key explanatory mechanism linking initial impulsive purchases to sequential and excessive consumption. This review identifies theoretical gaps, methodological limitations, and ethical concerns, and proposes a future research agenda that emphasizes integrative models, longitudinal designs, and responsible social commerce governance.
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 Siti Nuraeni Pristiawati; Moch. Rizal; Lela Nurlaela Wati
Jurnal Impresi Indonesia Vol. 4 No. 8 (2025): Jurnal Impresi Indonesia
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.
Mengelola Denda dari Kasus Korupsi untuk Meningkatkan Pemulihan Aset Negara: Studi Kasus pada Komisi Pemberantasan Korupsi (KPK) Nurul Hudaeini; Lela Nurlaela Wati; 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.
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