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Tri Widyastuti

Universitas Bhayangkara Jakarta Raya

Author-ID : 2507509

Religion 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 Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Meningkatkan Kesiapan Karyawan untuk Berubah Melalui Kepemimpinan Transformasional dan Pemberdayaan Indah Rizki Maulia; Tri Widyastuti
Indonesian Journal of Economics Management and Accounting Vol. 1 No. 8 (2024): IJEMA - Agustus 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Era globalisasi dan perkembangan teknologi yang pesat mendorong organisasi untuk terus beradaptasi dengan perubahan untuk tetap kompetitif. Kesiapan karyawan untuk berubah (change readiness) menjadi faktor kunci dalam proses adaptasi ini. Artikel ini bertujuan untuk membangun hipotesis untuk penelitian kuantitatif mengenai kontribusi kepemimpinan transformasional dan pemberdayaan terhadap kesiapan karyawan untuk berubah. Metode penelitian berupa tinjauan literatur dengan memanfaatkan platform online seperti Google Scholar, Connected Papers, Watase UAKE, dan Mendeley. Hasil yang diperoleh adalah rumusan hipotesis, H1 : ada kontribusi positif dari kepemimpinan transformasional terhadap kesiapan karyawan untuk berubah; H2 : ada ada kontribusi positif dari pemberdayaan terhadap kesiapan karyawan untuk berubah.

Akuntabilitas Keuangan, Kebijakan Fiskal, dan Pembangunan Ekonomi Daerah terhadap Kinerja Elektoral Petahana: Literature Review Berbasis PRISMA Riya Dwi Handaka; Tri Widyastuti; Apollo Daito
JURNAL ECONOMINA Vol. 5 No. 6 (2026): JURNAL ECONOMINA, Juni 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i6.2796

Penelitian ini bertujuan meninjau secara sistematis hubungan literature antara akuntabilitas keuangan, kebijakan fiskal, pembangunan ekonomi, dan kinerja elektoral petahana dalam kerangka teori political budget cycle (PBC) dan retrospective voting. Kajian ini penting karena literatur yang ada sering berkembang secara terpisah, padahal seluruhnya dapat membentuk penilaian pemilih terhadap keterpilihan kembali petahana. Penelitian ini menggunakan literature review berbasis PRISMA dengan tahapan identifikasi, penyaringan, kelayakan, dan inklusi. Literatur disintesis secara tematik berdasarkan hubungan kunci antara akuntabilitas keuangan, kebijakan fiskal, transfer pemerintah, pembangunan ekonomi, dan retrospective voting. Hasil kajian menunjukkan bahwa kinerja elektoral petahana tidak hanya dipengaruhi oleh penggunaan instrumen fiskal menjelang pemilihan, tetapi juga oleh kualitas tata kelola keuangan dan kemampuan kebijakan fiskal menghasilkan capaian pembangunan yang dirasakan oleh pemilih. Akuntabilitas keuangan melalui audit dan pelaporan keuangan dapat membatasi oportunisme fiskal, sedangkan kinerja pembangunan menjadi saluran evaluasi retrospektif pemilih terhadap petahana.

Determinants of Corporate Value in Indonesia Mining Sectors with Sustainability Performance as Mediating Variable Yoyok Priyo Hutom; Tri Widyastuti; Darmansyah Darmansyah; Syahril Djaddang
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 3 (2026): JIAKES Edisi Juni 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i3.5284

Mining sector sustainability issues increasingly affect corporate financial performance. The novelty of this study lies in the integrative model demonstrating that under the SEOJK 16/2021 regime, sustainability performance functions as an economic translation mechanism that converts sustainability signals into market value. This study examined the relationship between asset value added, corporate social responsibility, and green accounting on sustainability performance and corporate value in the Indonesian mining sector for the period 2019–2023. This study used a quantitative method and applied PLS-SEM analysis based on secondary data obtained from annual reports and sustainability reports. Key findings indicated that all three variables have a significant positive effect on sustainability performance, with green accounting as the strongest contributor. However, only asset value added and sustainability performance have a direct effect on corporate value, while corporate social responsibility and green accounting do not. Through mediation analysis, sustainability performance was found to be a full mediator for corporate social responsibility and green accounting, and a partial mediator for asset value added regarding corporate value. Companies need to strengthen their environmental measurement systems and manage corporate social responsibility strategically to have a tangible impact on corporate value.

DAMPAK SEBAGAI MATA UANG: KEMUNCULAN SROI DI ERA AKUNTABILITAS BERKELANJUTAN Frasetyo Angga Saputra; Tri Widyastuti; Syahril Djaddang; Nurmala Ahmar
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 7, No 1 (2026): REMITTANCE JUNI 2026
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol7no1.936

This study aims to explore and analyse the integration of Social return on investment (SROI) into sustainability reporting practices through a Systematic Literature Review (SLR) of 20 scholarly articles published between 2024 and 2025. Findings indicate that SROI holds substantial potential as a quantified social value measurement tool within ESG and sustainability disclosure frameworks. SROI contributes strategically to enhancing transparency, social accountability, and investor confidence. The review reveals methodological diversity—spanning quantitative, qualitative, empirical, and operational design approaches—as well as geographical variations across countries such as Indonesia, India, South Korea, and Finland. Despite its benefits, the primary challenges lie in the lack of standardisation and the complexity of social impact valuation. The study recommends developing standardised guidelines (SOPs) and conducting longitudinal research to assess the long-term relationship between SROI and ESG performance.Penelitian ini bertujuan untuk menganalisis integrasi Social return on investment (SROI) dalam praktik pelaporan keberlanjutan melalui pendekatan Systematic Literature Review (SLR) terhadap 20 artikel ilmiah yang diterbitkan pada tahun 2024-2025. Hasil kajian menunjukkan bahwa SROI memiliki potensi signifikan sebagai alat ukur nilai sosial yang terkuantifikasi dalam laporan keberlanjutan dan ESG. Pendekatan SROI memberikan kontribusi strategis terhadap peningkatan transparansi, akuntabilitas sosial, dan kepercayaan investor. Studi ini juga menemukan keragaman metodologi yang digunakan dalam penelitian, termasuk pendekatan kuantitatif, kualitatif, empiris, dan desain operasional serta variasi penerapan di berbagai negara, seperti Indonesia, India, Korea Selatan, dan Finlandia. Meskipun SROI menawarkan manfaat substantif, tantangan utama tetap terletak pada kurangnya standarisasi dan kompleksitas dalam valuasi dampak sosial. Studi ini merekomendasikan pengembangan SOP dan riset longitudinal untuk menguji hubungan antara SROI dan kinerja ESG jangka panjang.

Analysis of Factors Affecting Investment Decisions and its Implications on Organizational Performance Mulyadi Mulyadi; Tri Widyastuti; Zulkifli Zulkifli
Interdiciplinary Journal and Hummanity (INJURITY) Vol. 2 No. 9 (2023): INJURITY: Journal of Interdisciplinary Studies.
Publisher : Pusat Publikasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58631/injurity.v2i9.111

Investment refers to the act of allocating capital with the expectation of generating a rate of return in the future. The process of making investment decisions entails a cognitive assessment that involves choosing one alternative from a range of options based on available information. Given the highly competitive global business environment, investors are compelled to thoroughly study and develop their intuition to make informed investment choices. The objective of this study is to analyze the determinants influencing Investment Decisions, which are proxied by Financial Literacy, Financial Behavior, Risk Perception, and Overconfidence, and their implications on Organizational Performance. The selection of research subjects in the Jakarta Industrial Estate Pulogadung area is based on the Government's plan to relocate to Subang, West Java. The study employs primary quantitative data collected through non-probability sampling and purposive sampling methods, and utilizes Structural Equation Model - Partial Least Square (SEM-PLS) analysis with SmartPLS 4 software. The findings of the analysis reveal that Financial Literacy have negative effect on Investment Decisions. Conversely, Financial Behavior, Risk Perception, and Overconfidence have positive effect on Investment Decisions. Additionally, Risk Perception have positive effect on Organizational Performance. However, Financial Literacy, Financial Behavior, Overconfidence, and Investment Decisions have no effect on Organizational Performance. Consequently, it can be inferred that all factors influencing investment decisions have the capacity to influence organizational performance, an organization's overall performance cannot be solely attributed to its investment decisions, as other factors also come into play

Political Budget Cycles, Retrospective Voting, and Candidate Strength in Indonesian Local Elections Riya Dwi Handaka; Tri Widyastuti; Apollo Daito
International Journal of Management, Entrepreneurship, Social Science and Humanities Vol. 10 No. 1 (2026): July - December Volume
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijmesh.v10i1.4545

This study examines the structural relationships among fiscal strategy, intergovernmental transfers, financial accountability, economic development performance, candidate strength, and incumbent electoral performance in local elections. The study uses secondary data from 214 Indonesian regencies and municipalities where incumbent regional heads or deputy heads ran again in the 2020 simultaneous local elections. Fiscal indicators are measured using realized local budget data and audit results from the 2019 local government budget, representing the pre-election period, while electoral performance is measured using election results and incumbent vote share. The data are analyzed using Structural Equation Modeling–Partial Least Squares. The findings show that candidate strength has the strongest structural relationship with incumbent electoral performance in the specified model. Among the fiscal strategies examined, only the revenue strategy shows positive structural relationships with both economic development performance and incumbent electoral performance. Expenditure strategy and intergovernmental transfers are negatively associated with economic development performance and do not show direct structural relationships with incumbent electoral performance. Financing strategy is not significantly related to either development or electoral performance. Financial accountability shows a positive structural relationship with economic development performance, but not with incumbent electoral performance. The mediation test indicates that economic development performance does not mediate the structural relationships between fiscal strategy, intergovernmental transfers, financial accountability, and incumbent electoral performance. These findings suggest that, in the specified model, incumbent electoral performance is more closely associated with candidate strength and local revenue capacity than with economic development performance as a retrospective voting mechanism.

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 (IJESSS) 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

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 (IJESSS) 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

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.

MENAKAR EFEKTIVITAS ISQM: PERSPEKTIF GLOBAL TENTANG MUTU AUDIT DAN TATA KELOLA RISIKO Husen Basri; Tri Widyastuti; Harnovinsah Harnovinsah; Cris Kuntadi; Nurmala Ahmar
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 6, No 2 (2025): REMITTANCE DESEMBER 2025
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol6no2.935

The International Standard on Quality Management (ISQM) represents a fundamental reform in global audit quality governance, replacing ISQC 1. This study uses a Systematic literature review (SLR) approach, following the PRISMA 2020 and SPAR-4-SLR methods, to examine 25 scientific articles published between 2020 and 2025 that discuss the relationship between ISQM implementation and audit quality. The study results show that ISQM consistently contributes positively to improving audit quality through a risk-based approach, continuous monitoring, strengthening human resource competencies, and organizational leadership. ISQM implementation has also been shown to enhance auditor accuracy, timeliness, and independence. However, ISQM effectiveness is strongly influenced by organizational contexts such as firm size, technology adoption, and quality culture. The findings also identify research gaps, particularly the lack of studies from developing countries, limited models of relationships between variables, and the absence of longitudinal and qualitative approaches. Theoretically, ISQM represents a Knowledge-Based View (KBV) approach and dynamic capability in audit organizations. Practically, the results of this SLR emphasize the importance of fully adopting ISQM as a proactive strategy to improve the accountability and reliability of financial reporting. This study provides a theoretical basis and strategic direction for regulators, academics, and practitioners to strengthen audit quality systems globally, particularly in developing countries such as Indonesia.Standar Internasional Manajemen Mutu (International Standard on Quality Management/ISQM) merupakan reformasi mendasar dalam tata kelola mutu audit global yang menggantikan ISQC 1. Studi ini menggunakan pendekatan Systematic literature review (SLR) dengan metode PRISMA 2020 dan SPAR-4-SLR untuk mengkaji 25 artikel ilmiah terbitan 2020–2025 yang membahas hubungan antara penerapan ISQM dan kualitas audit. Hasil kajian menunjukkan bahwa ISQM secara konsisten berkontribusi positif terhadap peningkatan kualitas audit melalui pendekatan berbasis risiko, monitoring berkelanjutan, penguatan kompetensi SDM, dan kepemimpinan organisasi. Implementasi ISQM juga terbukti meningkatkan akurasi, ketepatan waktu, dan independensi auditor. Namun, efektivitas ISQM sangat dipengaruhi oleh konteks organisasi seperti ukuran firma, adopsi teknologi, dan budaya mutu. Temuan juga mengidentifikasi kesenjangan penelitian, khususnya kurangnya studi dari negara berkembang, keterbatasan model hubungan antarvariabel, serta minimnya pendekatan longitudinal dan kualitatif. Secara teoretis, ISQM merepresentasikan pendekatan Knowledge-Based View (KBV) dan dynamic capability dalam organisasi audit. Secara praktis, hasil SLR ini menekankan pentingnya adopsi penuh ISQM sebagai strategi proaktif dalam meningkatkan akuntabilitas dan keandalan laporan keuangan. Studi ini memberikan dasar teoritik dan arah strategis bagi regulator, akademisi, dan praktisi dalam memperkuat sistem mutu audit secara global, khususnya di negara berkembang seperti Indonesia.

Determinants of Employee Performance Through Management Decision Making at PT. Air Liquide Indonesia Sri Wahono; Hapzi Ali; Tri Widyastuti
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 1 (2023): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i1.1743

In order to enhance human resources within the IM Division, all company activities must be aligned with the company's objectives. Effective communication is crucial in achieving these goals and obtaining information to inform decision making. The Brio system is an example of technology acceptance, as it provides data on liquefied gas usage and tank levels to customers. The system must be reliable in sending this data to the distribution department to effectively analyze customer needs. The information gathered through effective communication and technology acceptance through the Brio system can then be utilized as data for making well-informed and low-risk decisions. These two independent variables, communication and technology acceptance, along with decision making as the intervening variable, play a significant role in improving employee performance. They assist management in the process of enhancing employee performance within the company.

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 Agustian Zen Alifia Rizky Zalfa Amilin Amilin Amilin, - Ananda Pravista Dewi Andi Amri Apollo Daito Apollo Daito Ardo Dwitanto Bambang Karsono Bambang Purwoko Basis G. Andamari, Basis G. Basri, Husen Bisri Bisri Clara Desta Octovialyna Cris Kuntadi DARMANSYAH . Darmansyah DARMANSYAH Darmansyah Darmansyah Darmansyah Darmansyah Darmansyah Darmansyah Darminto, Dwi Prastowo Derriawan Derriawan Dessy Kristanti Pangaribuan Dewi Alfa Linda Dharmanto, Agus Didin Sjarifudin Didin Sjarifudin, Didin Djaddang, Syahril Eka Lala Sari Endah Prawesti Ningrum Endah Suci Damayanti Euis Komalasari Faizal Rachman Farida Tyas Styaningrum Fauzan Anggara Ferry Siswadhi Fiona Kristy Fithri Suciati Fitrina Afrianti Frasetyo Angga Saputra Fried Sinlae Gerson Manurung Handarudigdaya JK Hapzi Ali Harnovinsah Harnovinsah Heni Pujiastuti Henny Hendratmi Hillman Mushaddiq Suaidy I Wayan Budi Artha Ian Anderson Sihite Indah Rizki Maulia Indra Setiawan Irvandi Gustari Iskandar Ahmaddien Ismail Chandra, Mohamad Istianingsih Istianingsih Sastrodiharjo, Istianingsih JMV Mulyadi Joseph MJ Renwarin 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 Muhammad Rasyid Ridha Widiantono 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 R Wisnu Prio Pamungkas Ratna Suminar S Rianto, Muhammad Richo Rina Dameria Napitupulu Risma Adelina Simanjuntak Riya Dwi Handaka Riya Dwi Handaka Robertus Suraji Rony, Zahara Tussoleha S. Ferdinand Suwarji Safier Ramdani Safitri Siswono Sailendra Sailendra Sekar Intan Octavianingrum Shanti Lysandra SISTER CLARA ISLAMY KESUMOJATI Soehardi Soehardi Sri Wahono Sri Widyastuti Sufyati HS Sugeng Suroso SUGENG SUROSO, SUGENG 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 Zulkifli Zulkifli Zulkifli Zulmi Ramdani

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