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All Journal ETIKONOMI JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting E-Journal Widya Ekonomika JURNAL IQRA´ Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal ASET (Akuntansi Riset) Journal Technology and Implementation Bussines JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Journal on Education Jurnal Perspektif Jurnal Ekonomi Bisnis Indonesia eCo-Buss Dinasti International Journal of Education Management and Social Science JURNAL EKONOMI SYARIAH Jurnal Ilmiah Akuntansi Kesatuan Jurnal Teknologi dan Terapan Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Manajemen Ubhara JURNAL TEKNOLOGI TECHNOSCIENTIA Akrab Juara : Jurnal Ilmu-ilmu Sosial REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Journal of Economics and Business UBS International Journal of Environmental, Sustainability, and Social Science International Journal of Social Science Jurnal Abdimas Ekonomi Dan Bisnis (JAMEB) East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) Annals of Human Resource Management Research Formosa Journal of Sustainable Research (FJSR) JURNAL ECONOMINA International Journal of Business and Applied Economics (IJBAE) Jurnal Teknologi dan Terapan Bisnis JRAP (Jurnal Riset Akuntansi dan Perpajakan) INJURITY: Journal of Interdisciplinary Studies Jurnal Indonesia Sosial Teknologi International Journal of Scientific Multidisciplinary Research (IJSMR) Jurnal Manajemen Kreatif dan Inovasi e-Jurnal Apresiasi Ekonomi DEDIKASI : Jurnal Pengabdian Kepada Masyarakat BULLET : Jurnal Multidisiplin Ilmu Financial Management Studies Greenation International Journal of Economics and Accounting Atestasi : Jurnal Ilmiah Akuntansi IJEMA
Tri Widyastuti
Universitas Bhayangkara Jakarta Raya
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Determinan Return Saham dengan EPS Sebagai Variable Moderting di Index Lq-45 Sektor Property & Construction Clara Desta Octovialyna; Tri Widyastuti; Syamsul Bahri
Journal of Economics and Business UBS Vol. 12 No. 3 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i3.300

Abstract

Perilaku Herding adalah fenomena yang terjadi dimana jika sebuah kelompok bergerak secara kesatuan dengan motif yang irasional. Secara spontan, dapat disebabkan oleh emosi kolektif yang timbul karena sosial shock yang ekstrem, atau dapat dimanipulasi oleh orang yang mempunyai keahlian menggiring kearah yang sama. Penelitian ini bertujuan untuk menganalisis pengaruh imbal balik pasar terhadap penyebaran imbal balik yang diukur dengan metode Cross-Sectional Absolute Standart (CSSD) dan Cross-Sectional Absolute Deviation (CSAD). Populasi yang digunakan dalam penelitian ini adalah perusahaan yang melakukan IPO dari 2020-2021 berjumlah 104. Hasil penelitian menunjukan Variabel independen imbal balik pasar memiliki pengaruh positif dan signifikan terhadap variabel dependen penyebaran imbal balik yang diukur dengan metode Cross-Sectional Absolute Standart (CSSD) dan Cross-Sectional Absolute Deviation (CSAD). Pada periode pengamatan menunjukan tidak adanya indikasi perilaku herding yang terjadi pada tahun 2020-2021.
The Mediating Role of Job Satisfaction in the Relationship between Quality of Work Life, Motivation, and Turnover Intention among Millennial Lecturers in Islamic Higher Education Octa Nilam Lukkita Aga; Tri Widyastuti; Adler Haymans Manurung; Supardi
Jurnal Iqra' : Kajian Ilmu Pendidikan Vol. 10 No. 3 (2025): Jurnal Iqra' : Kajian Ilmu Pendidikan
Publisher : Institut Agama Islam Ma'arif NU (IAIMNU) Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25217/ji.v10i3.6826

Abstract

This study investigates the mediating role of job satisfaction in the relationship between Quality of Work Life (QWL) and work motivation on turnover intention among millennial lecturers in Islamic higher education institutions, specifically within Muhammadiyah universities in the Greater Jakarta (Jabodetabek) area. Using a quantitative explanatory design, data were collected from 290 lecturers through structured questionnaires and analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) approach. The results reveal that both QWL and motivation have a significant positive impact on job satisfaction, while job satisfaction exerts a significant negative effect on turnover intention. Moreover, job satisfaction partially mediates the effects of QWL and motivation on turnover intention, indicating that a high-quality work environment and strong intrinsic motivation enhance satisfaction, which subsequently reduces the desire to leave. The findings highlight that improving QWL through supportive leadership, fair compensation, and work–life balance, as well as fostering motivation through recognition and professional growth opportunities, can strengthen lecturers’ commitment and retention. The study contributes theoretically by integrating Herzberg’s Two-Factor Theory and Social Exchange Theory within an Islamic management perspective, demonstrating that human resource practices rooted in ethical and spiritual values effectively sustain institutional stability. Practically, the results provide strategic insights for higher education policymakers to design adaptive and value-based HR frameworks that meet the professional and generational expectations of millennial lecturers in Islamic universities
Pertarungan Model Altman, Springate, Zmijewski dan Grover Memprediksi Financial Distress Perusahaan Jasa Mohamad Ismail Chandra; Suyanto Suyanto; Tri Widyastuti; Nurmala Ahmar
Jurnal Indonesia Sosial Teknologi Vol. 2 No. 07 (2021): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4421.343 KB) | DOI: 10.59141/jist.v2i07.195

Abstract

Penelitian ini bertujuan untuk meneliti model prediksi financial distress terbaik diantara 4 model yaitu Altman Z Score, Springate, Zmijewski, dan Grover dalam memprediksi financial distress pada perusahaan jasa pada sub sektor investasi dan sekuritas yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Sampel yang digunakan dalam penelitian ini sebanyak 16 perusahaan jasa sub sektor sekuritas dan investasi di Bursa Efek Indonesia. Tehnik sampling yang digunakan dalam penelitian ini adalah purposive sampling yaitu salah satu tehnik non random dimana peneliti menentukan pengambilan sample dengan cara menetapkan ciri-ciri khusus yang sesuai dengan tujuan penelitian. Hasil Penelitian menunjukan bahwa terdapat perbedaan hasil prediksi financial distress antara model Altman Z Score, Springate, Zmijewski, dan Grover dalam memprediksi financial distress. Model Grover merupakan model terbaik, kemampuan variabel independen secara bersama-samadalam mempengaruhi variabel dependen juga cukup baik, dari 3 variabel yangdigunakan, semua variabel berpengaruh positif terhadap financial distress. ModelGrover juga yang paling rendah memprediksi perusahaan yang distress baik melaluiuji deskriptif crosstab maupun non parametrik sesuai dengan kondisi real yang adadimana perusahaan jasa studi kasus (sub sektor investasi dan sekuritas) yang terdaftar di Bursa Efek Indonesia yang dijadikan sample penelitian tersebut sampai dengan tahun 2016 tidak ada yang distress dan baru pada tahun 2018 ada 1 (satu) perusahaan yang di suspend.
Exploring the Influence of Green Accounting on Sustainability Performance: A Literature Review Tri Widyastuti
Greenation International Journal of Economics and Accounting Vol. 2 No. 1 (2024): (GIJEA) Greenation International Journal of Economics and Accounting (March 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v2i1.166

Abstract

This research explores the role of green accounting in promoting sustainability and its impact on organizational performance. Using the literature review method, relevant literature is selected and evaluated to extract important findings. The findings show that the implementation of green accounting can improve the financial performance of companies, especially in Indonesia and MSMEs in Central Java, by reducing production costs and strengthening the company's reputation. The results of this study provide insight into green accounting practices and the importance of environmental awareness in a business context, as well as its implications for investment decisions and customer perceptions.
Determination of Economic Climate Change and Development of the Internet of Things: Analysis of Business Sustainability and Competitive Advantage Agus Dharmanto; Tri Widyastuti; Ni Nyoman Sawitri; Ningki Sasanti
Greenation International Journal of Economics and Accounting Vol. 2 No. 4 (2024): Greenation International Journal of Economics and Accounting (December 2024 - F
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v2i4.299

Abstract

Purpose – The goal of this work is to construct a hypothesis on the influence of factors that may subsequently be used for further research within the area of marketing management. Design/methodology/approach – The research method chosen was descriptive qualitative. Data was acquired from past research that is relevant to this study and sourced from academic internet media such as Publish or Perish, Google Scholar, digital reference books, and the journal Sinta. Findings – The findings of this study show that: 1) Climate change affects business sustainability; 2) The development of the internet of things has an impact on business continuity; 3) Climate change affects competitive advantage; 4) The development of the internet of things influences competitive advantage; and 5) Business sustainability influences competitive advantage. Research limitations/implications – The constraints of the data used in this study mean that the results produced are less than perfect. Practical implications – This research is valuable for business executives who want to understand the influence of climate change and the expansion of the Internet of Things on their company's sustainability and competitive advantage.
Determinant Stock Liquidity with Asymmetric Information as Intervening Variables in Property and Real Estate Companies Listed on the Indonesia Stock Exchange Rina Dameria Napitupulu; Tri Widyastuti; Zulkifli
Greenation International Journal of Economics and Accounting Vol. 3 No. 3 (2025): Greenation International Journal of Economics and Accounting (September - Novem
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i3.556

Abstract

This study aims to analyze the influence of financial strategy, capital expenditure, and earnings growth on stock liquidity through the role of information asymmetry as an intervening variable in property and real estate companies listed on the Indonesia Stock Exchange. Stock liquidity is identified as a crucial element in equity market stability, where information asymmetry often challenges the main factors influencing stock trading activity. The methodology used involves secondary data analysis of major property board companies during the period 2018-2023. Data were analyzed using a structural equation modeling (SEM PLS) approach to identify direct and indirect relationships between the studied variables. The results show that financial strategy and capital expenditure have a positive effect on stock liquidity, both directly and through information asymmetry. Earning growth contributes significantly to reducing information asymmetry, which ultimately increases stock liquidity. These findings support the importance of information transparency and strategic management as a means to increase investor confidence and market stability. This study provides an in-depth overview of stock liquidity dynamics in the context of the property and real estate market listed on the Indonesia Stock Exchange, highlighting the critical role of strategic information management. It also recommends the implementation of policy transparency and effective communication strategies to mitigate the negative impact of information asymmetry.
Business Performance Determination Mediated by Innovation Capabilities in New Independent Workers: Analysis of Self-Efficacy, Financial Literacy, and Strategic Partnerships Safitri Siswono; Sri Widyastuti; Tri Widyastuti
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 4 (2026): Dinasti International Journal of Education Management and Social Science (April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i4.6287

Abstract

This study examines the influence of self-efficacy, financial literacy, and strategic partnerships on business performance, with innovation capability acting as a mediating variable among new independent workers at the Ministry of Manpower of the Republic of Indonesia. The research applies a quantitative descriptive design using a survey approach to collect data from respondents. The analysis is conducted using Structural Equation Modelling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The findings indicate that self-efficacy significantly and positively influences innovation capability, suggesting that individuals with greater confidence in their abilities are more likely to develop innovative ideas and practices in their businesses. Financial literacy also shows a positive and significant effect on innovation capability, highlighting the importance of financial knowledge in supporting innovative business activities. However, strategic partnerships do not significantly affect innovation capability. In terms of business performance, self-efficacy, financial literacy, strategic partnerships, and innovation capability, each demonstrates a positive and significant impact. Furthermore, innovation capability successfully mediates the relationship between self-efficacy and business performance as well as between financial literacy and business performance. Conversely, innovation capability does not mediate the relationship between strategic partnerships and business performance in this study.
Determinants of Financial Reporting Quality Mediated in the Prevention of Fraudulent Financial Reporting and Firm Size as a Moderator Ade Onny Siagian; Adler Haymans Manurung; Tri Widyastuti; Wastam Wahyu Hidayat
Annals of Human Resource Management Research Vol. 6 No. 1 (2026): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v6i1.3340

Abstract

Purpose: This study examines the effects of good corporate governance, internal audit function effectiveness, organizational culture, and information technology innovation on the quality of financial reporting, with the prevention of fraudulent financial reporting as a mediator. Additionally, it investigates the role of firm size as a moderating variable. Research Methodology: A survey method was used to gather data from the finance director/general manager, audit committee, internal audit unit manager (SPI), and accounting manager/finance manager at a state-owned enterprise (BUMN). Data analysis was conducted using a Structural Equation Model (SEM) with a Partial Least Squares (PLS) approach. Results: This study found that good corporate governance, internal audit effectiveness, organizational culture, and information technology innovation positively affect the prevention of fraudulent financial reporting. Good corporate governance, organizational culture, and IT innovation also improve financial reporting quality. However, internal audit effectiveness does not directly impact financial reporting quality. Firm size strengthens the positive relationship between governance mechanisms and financial reporting quality, both directly and through fraudulent financial reporting prevention. Conclusions: This study concludes that good corporate governance, internal audit effectiveness, organizational culture, and IT innovation are critical for enhancing financial reporting quality and preventing fraud. Firm size moderates the relationship, thereby amplifying the impact of these factors. Limitations: This study is limited to state-owned enterprises (BUMNs) and relies on self-reported data, which may introduce bias. Contributions: This research contributes insights into improving financial reporting practices by highlighting the roles of governance and organizational factors.
Determinants of Transfer Pricing Aggressiveness of Consumer Goods Companies in Indonesia with Financial Performance as a Mediating Variable Supriyadi SUPRIYADI; Tri WIDYASTUTI; Darmansyah DARMANSYAH
International Journal of Environmental, Sustainability, and Social Science Vol. 6 No. 4 (2025): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v6i4.1526

Abstract

Transfer Pricing Aggressiveness (TPA) is a strategy by multinational companies to shift profits to low-tax jurisdictions, which poses serious challenges for tax authorities in the context of Base Erosion and Profit Shifting (BEPS). Consumer goods companies in Indonesia are vulnerable to this practice due to characteristics such as leverage, company size, intangible assets, and the effective tax rate. This study aims to analyze the main determinants of TPA and explore the mediating role of financial performance in this relationship. The approach used is a mixed methods approach with an explanatory sequential design. Quantitative data were obtained from 126 financial reports of Indonesian consumer goods companies for the period 2016–2022 and analyzed using SEM-PLS. The results show that financial characteristics significantly influence TPA through financial performance as a mediator. Large and highly leveraged companies tend to manage TPA strategically, while the use of intangible assets is carried out more cautiously due to valuation and oversight risks. Financial performance serves as a signal to stakeholders and a legitimacy tool in the face of regulatory pressure. This research integrates various theoretical perspectives: Agency Theory, Resource-Based View, Institutional Theory, Tax Compliance Theory, and Legitimacy Theory. Qualitative analysis reveals regulatory challenges in Indonesia, particularly in oversight, compliance, and dispute resolution. This research provides empirical and conceptual contributions to understanding TPA strategies in developing countries and supports governance- and data-driven fiscal reforms.
The Importance of Tax Awareness: A Religiosity and Personality Perspective Primandita FITRIANDI; Suratno SURATNO; Tri WIDYASTUTI
International Journal of Environmental, Sustainability, and Social Science Vol. 6 No. 4 (2025): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v6i4.1536

Abstract

Tax awareness in Indonesia is relatively low, with only 11% of the population having a Taxpayer Identification Number (NPWP), influenced by negative perceptions and a culture of tax avoidance. Educational and technological initiatives have begun to increase participation, but challenges remain, especially in remote areas. This study aims to explore the influence of religiosity and personality on taxpayer awareness. This study adopts a positivist approach, focusing on the measurement and causal relationships of empirical variables. The data for this study were obtained from primary data from 324 respondents. The results show that religiosity does not increase personal taxpayer awareness. Personality, on the other hand, has been shown to influence tax awareness. These findings suggest that tax compliance is more influenced by external factors, such as the quality of the tax system, than internal factors such as religious values. This study recommends tax policy reforms to increase transparency and efficiency, as well as educational campaigns that demonstrate the collective benefits of paying taxes for taxpayers.
Co-Authors - Suyanto A.A. Ketut Agung Cahyawan W Abdul Kohar Ade Imam Muslim Ade Onny Siagian Ade Onny Siagian Adella Silviana Adi Muhajirin Adi Wiratno Adler Haymans Manurung Agung Fajar Ilmiyono Agus Dharmanto Agus Dharmanto Agustian Zen Alifia Rizky Zalfa Amilin Amilin Amilin, - Ananda Pravista Dewi Andi Amri Apollo Daito Apollo Daito Ardo Dwitanto Bambang Karsono Basis G. Andamari, Basis G. Bisri Bisri Clara Desta Octovialyna DARMANSYAH . Darmansyah Darmansyah Darmansyah Darmansyah Darmansyah Darmansyah Darmansyah DARMANSYAH Darminto, Dwi Prastowo Derriawan Derriawan Dessy Kristanti Pangaribuan Dewi Alfa Linda Didin Sjarifudin, Didin Djaddang, Syahril Eka Lala Sari Endah Prawesti Ningrum Endah Suci Damayanti Euis Komalasari Farida Tyas Styaningrum Fauzan Anggara Fiona Kristy Frasetyo Angga Saputra Fried Sinlae Handarudigdaya JK Harnovinsah Harnovinsah Heni Pujiastuti Henny Hendratmi Hillman Mushaddiq Suaidy Indah Rizki Maulia Indra Setiawan Iskandar Ahmaddien Ismail Chandra, Mohamad Istianingsih Istianingsih Sastrodiharjo, Istianingsih JMV Mulyadi Josua Panatap Soehaditama Jumawan Kartini Kartini KESUMOJATI, SISTER CLARA ISLAMY Linda Dewi Puspita Sari Lukmanul Hakim Magdalena Belinda Eduard Maidani, Maidani Mario Apriliansyah Mohamad Ismail Chandra Muhamad Nur Ihwan Muhammad Ali Imron Mulyadi Mulyadi Nanda Hanifah Putri Nella Ameliana Putri Ni Nyoman Sawitri Ni Yoman Sawitri Ningki Sasanti Nita Komala Dewi Novita Syahidah Sari Nurmala Ahmar Nurmala Ahmar Octa Nilam Lukkita Aga Pitoyo, Bayu Seno Pratiwi Nila Sari Pria Andono Susilo Primadi Candra Susanto Primandita Fitriandi Purwoko, Bambang Puspita Sari, Linda Dewi Ratna Suminar S Rianto, Muhammad Richo Rina Dameria Napitupulu Risma Adelina Simanjuntak Riya Dwi Handaka Robertus Suraji Rony, Zahara Tussoleha S. Ferdinand Suwarji Safitri Siswono Sailendra Sailendra Sekar Intan Octavianingrum SISTER CLARA ISLAMY KESUMOJATI Soehardi Soehardi Sri Widyastuti Sufyati HS Sugeng Suroso Sugeng Suroso Suhardi Suhardi Supardi Supriyadi Supriyadi Supriyadi SUPRIYADI Suratno Suratno Suratno SURATNO Suratno Suratno Susilo, Pria Andono Suyanto Suyanto Suyanto Suyanto Syahril Djaddang Syamsul Bahri Syamsul Bahri Syamsul Bahri Untari, Dhian Tyas Untung, Joko Wahyudi Prabowo Wastam Wahyu Hidayat Widarto Rachbini Widarto Rachbini Widarto Rachbini Wustari L. Mangundjaya Yoyok Priyo Hutom Yulia Swantika Tanjung Zul Asman Zulaikha Zulaikha Zulkifli Zulkifli Zulkifli Zulkifli Zulkifli Zulkifli Zulkifli Zulkifli Zulmi Ramdani