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Revisiting Leadership in Public Finance: Evidence on Non-Tax Revenue Receivables Management Quality in Indonesia

Accounting Analysis Journal · Vol. 14 No. 2 (2025) · hlm. 141–154

DOI
10.15294/aaj.v14i2.22491
ISSN
2502-6216, 2252-6765
Terbit
2025-10-12
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

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.

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20 penulis · 31 tautan kepenulisan bersama · 21 lintas organisasi

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  • Politeknik Keuangan Negara STAN
  • Ministry of Finance
  • Universitas Pembangunan Nasional Veteran Jakarta
  • Universitas Teknologi Muhammadiyah Jakarta
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Tampilkan sebagai tabel
Rekan penulisOrganisasiArtikel bersama
Nafis Dwi KartikoMinistry of Finance2
Lela Nurlaela WatiUniversitas Teknologi Muhammadiyah Jakarta1
Rama YuliUniversitas Teknologi Muhammadiyah Jakarta1
Zef ArfiansyahPoliteknik Keuangan Negara STAN1
Arifudin Miftakhul HudaMinistry of Finance1
Hafiz Putra AmantaAfiliasi tidak diketahui1
Ferry IrawanPoliteknik Keuangan Negara STAN1
Mitsalina Choirun HusnaPoliteknik Keuangan Negara STAN1
Maritsa Agasta PutriPoliteknik Keuangan Negara STAN1
Muhammad Aulia RamadhanPoliteknik Keuangan Negara STAN1
Much. Rizal P. GenoPoliteknik Keuangan Negara STAN1
Dani Kharismawan PrakosaPoliteknik Keuangan Negara STAN1
Irfan FauziMinistry of Finance1
Dewi DarmastutiUniversitas Pembangunan Nasional Veteran Jakarta1
Andy SetiawanUniversitas Pembangunan Nasional Veteran Jakarta1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/journals/aaj/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">Revisiting Leadership in Public Finance: Evidence on Non-Tax Revenue Receivables Management Quality in Indonesia</dc:title>
	<dc:creator xml:lang="en">Wibowo, Puji</dc:creator>
	<dc:creator xml:lang="en">Firmansyah, Amrie</dc:creator>
	<dc:creator xml:lang="en">Suhendra, Maman</dc:creator>
	<dc:creator xml:lang="en">Subardianta, Ari Untung</dc:creator>
	<dc:creator xml:lang="en">Krisnandono, Diananto</dc:creator>
	<dc:subject xml:lang="en">Human Resource Competency</dc:subject>
	<dc:subject xml:lang="en">Internal Control</dc:subject>
	<dc:subject xml:lang="en">Non-Tax Revenue</dc:subject>
	<dc:subject xml:lang="en">Servant Leadership</dc:subject>
	<dc:description xml:lang="en">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.</dc:description>
	<dc:publisher xml:lang="en">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2025-10-12</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/journals/aaj/article/view/22491</dc:identifier>
	<dc:identifier>10.15294/aaj.v14i2.22491</dc:identifier>
	<dc:source xml:lang="en">Accounting Analysis Journal; Vol. 14 No. 2 (2025); 141-154</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v14i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/journals/aaj/article/view/22491/6365</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2025 Accounting Analysis Journal</dc:rights>
</oai_dc:dc>