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DO PLANNING QUALITY AND IMPLEMENTATION CAPACITY DRIVE NON-TAX STATE REVENUE UNDER FISCAL SUPERVISION?

Jurnal Ilmiah Ilmu Terapan Universitas Jambi · Vol. 10 No. 1 (2026) · hlm. 407–421

DOI
10.22437/jiituj.v10i1.53429
ISSN
2580-2259, 2580-2240
Terbit
2026-02-24
Penerbit
LPPM Universitas Jambi
Bahasa
en
Lisensi
creativecommons.org/licenses/by/4.0

Abstrak

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.

Kata kunci

Jaringan kolaborasi para penulis

17 penulis · 32 tautan kepenulisan bersama · 17 lintas organisasi

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  • Universitas Teknologi Muhammadiyah Jakarta
  • Ministry of Finance
  • Politeknik Keuangan Negara STAN
  • Shandong University
  • Universitas Sahid Jakarta
  • Telkom University
  • Universitas Pembangunan Nasional Veteran Jakarta
  • Organisasi berbeda
  • Organisasi sama
  • Afiliasi tidak diketahui
  • Garis lebih tebal = lebih banyak artikel bersama · lingkaran lebih besar = lebih banyak artikel
Tampilkan sebagai tabel
Rekan penulisOrganisasiArtikel bersama
Rita Yuni MulyantiUniversitas Teknologi Muhammadiyah Jakarta2
Ahmad DardaUniversitas Teknologi Muhammadiyah Jakarta2
Ainur AbdrazakovaShandong University2
Suhana SuhanaUniversitas Teknologi Muhammadiyah Jakarta1
Heri SyafardiUniversitas Teknologi Muhammadiyah Jakarta1
Heri IspriyahadiUniversitas Sahid Jakarta1
Hesty FebriyanthiUniversitas Teknologi Muhammadiyah Jakarta1
Abdul Mukti SomaTelkom University1
Farhan FarhanUniversitas Teknologi Muhammadiyah Jakarta1
Mohamad LutfiUniversitas Teknologi Muhammadiyah Jakarta1
Amrie FirmansyahUniversitas Pembangunan Nasional Veteran Jakarta1
Puji WibowoPoliteknik Keuangan Negara STAN1
Maman SuhendraPoliteknik Keuangan Negara STAN1
Ari Untung SubardiantaMinistry of Finance1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/JIITUJ/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">DO PLANNING QUALITY AND IMPLEMENTATION CAPACITY DRIVE NON-TAX STATE REVENUE UNDER FISCAL SUPERVISION? </dc:title>
	<dc:creator xml:lang="en">Krisnandono, Diananto</dc:creator>
	<dc:creator xml:lang="en">Wati, Lela Nurlaela</dc:creator>
	<dc:creator xml:lang="en">Yuli, Rama</dc:creator>
	<dc:subject xml:lang="en">Literature Review</dc:subject>
	<dc:subject xml:lang="en">Non-Tax State Revenue</dc:subject>
	<dc:subject xml:lang="en">Planning</dc:subject>
	<dc:subject xml:lang="en">Supervision</dc:subject>
	<dc:subject xml:lang="en">Systematic Revenue Optimizing</dc:subject>
	<dc:description xml:lang="en">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.</dc:description>
	<dc:publisher xml:lang="en">LPPM Universitas Jambi</dc:publisher>
	<dc:date>2026-02-24</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/JIITUJ/article/view/53429</dc:identifier>
	<dc:identifier>10.22437/jiituj.v10i1.53429</dc:identifier>
	<dc:source xml:lang="en">Jurnal Ilmiah Ilmu Terapan Universitas Jambi; Vol. 10 No. 1 (2026): Volume 10, Nomor 1, February 2026; 407-421</dc:source>
	<dc:source>2580-2259</dc:source>
	<dc:source>2580-2240</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/JIITUJ/article/view/53429/23821</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2026 Diananto Krisnandono, Lela Nurlaela Wati, Rama Yuli</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>