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All Journal Jurnal Ilmiah Ilmu Terapan Universitas Jambi Accounting Analysis Journal
Krisnandono, Diananto
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Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering

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Revisiting Leadership in Public Finance: Evidence on Non-Tax Revenue Receivables Management Quality in Indonesia Wibowo, Puji; Firmansyah, Amrie; Suhendra, Maman; Subardianta, Ari Untung; Krisnandono, Diananto
Accounting Analysis Journal Vol. 14 No. 2 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i2.22491

Abstract

Purpose: The study examines factors affecting the quality of Non-Tax State Revenue (NTR) receivable management, focusing on human resource competence, internal control, and servant leadership. Despite NTR growth, audit findings reveal ongoing weaknesses, particularly in receivable collection effectiveness. Method: The study employs a quantitative survey approach with 151 respondents across ministries, comprising civil servants managing NTR at State Ministries and Institutions. Data is analyzed using structural equation modeling (SEM) with partial least squares (PLS) software to examine the relationships between key variables. Findings: The results show that human resource competence and internal control positively influence the quality of NTR receivable management. However, servant leadership does not enhance the positive effects of these factors, indicating that leadership style may not be a critical moderating variable in this context. Alternatively, transactional or transformational leadership may be preferrable for NTR receivable management in Indonesian context. Novelty: The research expands the public sector accounting literature by shifting the focus from leadership-driven models to a competency-driven, control-based approach in NTR receivable management. The findings challenge the conventional emphasis on leadership in public finance and suggest that structured policies, internal control mechanisms, and human resource competency are more effective in ensuring financial governance and revenue optimization.
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.
Co-Authors Amrie Firmansyah Puji Wibowo Subardianta, Ari Untung Suhendra, Maman Wati, Lela Nurlaela Yuli, Rama