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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 Dinasti International Journal of Digital Business Management Jurnal Teknologi dan Terapan Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Manajemen Ubhara JURNAL TEKNOLOGI TECHNOSCIENTIA Akrab Juara : Jurnal Ilmu-ilmu Sosial Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Journal of Economics and Business UBS International Journal of Environmental, Sustainability, and Social Science Ilomata International Journal of Management International Journal of Social Science International Journal of Educational Review, Law And Social Sciences (IJERLAS) 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) International Journal of Applied Business and International Management JURNAL ECONOMINA International Journal of Advanced Multidisciplinary 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 Management, Entrepreneurship, Social Science and Humanities (IJMESH) 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 Jurnal Bisnis dan Ekonomi Financial Management Studies Nusantara Journal of Multidisciplinary Science Greenation International Journal of Economics and Accounting Business and Applied Management Journal Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi dan Sistem Informasi IJEMA
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Determinants of Market Capitalization with Pofitability and Dividend Policy as Intervening Variables of State Owned Banks I Wayan Budi Artha; Tri Widyastuti; Irvandi Gustari; Zulkifli; Bambang Purwoko
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.v4i1.1770

Abstract

The purpose of this study is to analyze and empirically prove the influence of the company's external and internal factors of market capitalization with profitability and dividend policy as intervening variables of State Owned Banks. The research period of 2011-2020, with the sampling technique is saturated sampling, in which all members of the population are used as samples. The analytical tool used is Structural Equation Modeling (SEM) supported by AMOS software. The results of the study show that the market capitalization of State Owned Banks is influenced by profitability, dividend policy, economic growth, BOPO and Loan at Risk (LAR). LAR besides having an effect on market capitalization, also has a direct effect on profitability and dividend policy. It is hoped that the results of this study can provide input for banks in maximizing the steps that must be taken to improve the company's performance and market capitalization.
The Influence of self-efficacy, work discipline, and compensation on employee performance through work motivation in textile and garment companies in West Java Didin Sjarifudin; Tri Widyastuti; Joseph MJ Renwarin; Sugeng Suroso
Annals of Human Resource Management Research Vol. 5 No. 2 (2025): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v5i2.2953

Abstract

Purpose: The purpose of this study is to examine the influence of self-efficacy, work discipline, and compensation on employee performance through work motivation in textile and garment companies in West Java. Methodology/approach: This study uses a descriptive quantitative approach with 370 respondents from an unknown population. Data were analyzed using SmartPLS through validity and reliability tests, inner and outer model evaluations, and hypothesis testing to ensure accuracy and reliability of findings. Results/findings: 1) Self-efficacy has a positive and significant effect on motivation; 2) Work discipline has no effect and is not significant on motivation; 3) Compensation has no effect and is not significant on motivation; 4) Self-efficacy has a positive and significant effect on employee performance; 5) Work discipline has a positive and significant effect on employee performance; 6) Compensation has a positive and significant effect on employee performance; 7) Motivation has a positive and significant effect on employee performance; 8) Self-efficacy has a positive and significant effect on employee performance through motivation; 9) Work discipline does not have a positive and significant effect on employee performance through motivation; and 10) Compensation does not have a positive and significant effect on employee performance through motivation. Conclusions: The study reveals that self-efficacy significantly enhances work motivation and performance, with motivation mediating this effect. Work discipline improves performance but not motivation, while compensation has no significant influence. Only self-efficacy indirectly boosts performance through motivation, highlighting motivation’s pivotal role in driving employee effectiveness and productivity. Limitations: This study is limited to Employee Performance and Work Motivation. Contribution: This study contributes to the understanding of factors that influence employee performance, focusing on factors such as self-efficacy, work discipline, compensation, and work motivation.
Determination of Internal Auditor Performance with Job Satisfaction as a Mediator at Muhammadiyah Universities throughout Indonesia Safier Ramdani; Tri Widyastuti; Darmansyah Darmansyah
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 6 No. 1 (2026)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v6i1.5179

Abstract

This study examines the influence of leadership style, professionalism, locus of control (LOC), and independence on the performance of internal auditors at Muhammadiyah and Aisyiyah Higher Education Institutions (PTM/A) in Indonesia, with job satisfaction as a mediating variable. The study uses an explanatory quantitative approach with a sample of 101 internal auditors selected through purposive sampling from various PTM/A across Indonesia. Data was analyzed using Structural Equation Model-Partial Least Square (SEM-PLS). The results indicate that leadership style and professionalism have a significant positive effect on both internal auditor performance and job satisfaction. However, locus of control and independence did not show a significant effect on auditor performance. Job satisfaction was found to effectively mediate the influence of leadership style and professionalism on performance, but did not mediate the influence of locus of control and independence. The research model demonstrates a very strong explanatory power, with R² values of 98.7% for job satisfaction and 62.7% for auditor performance. This study makes a significant contribution to the internal audit literature and provides a strategic foundation for institutions to strengthen leadership and professional ethics to improve organizational governance quality.
Determination of Tax Avoidance in Property and Real Estate Companies Listed on the Indonesia Stock Exchange: Analysis of Profitability, Leverage and Company Size (Literature Review Study) Tri Widyastuti
International Journal of Advanced Multidisciplinary Vol. 4 No. 4 (2026): International Journal of Advanced Multidisciplinary (January - March 2026)
Publisher : Greenation Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/ijam.v4i4.1943

Abstract

Tax avoidance practices are a crucial issue in the tax system because companies often exploit regulatory loopholes to minimize their tax liabilities without directly violating the law. This study aims to analyze the determinants of tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange by examining the influence of profitability, leverage, and company size through a literature review approach. The research method used is a qualitative approach with a literature study technique that examines various relevant previous studies. The type of data used is secondary data obtained from various reputable scientific publication sources, such as journals indexed by Elsevier, Sage, Springer, Web of Science, Ebsco, Copernicus, Sinta, and Google Scholar. Data analysis is carried out descriptively qualitatively through the process of identification, review, and synthesis of previous research findings related to the variables of tax avoidance, profitability, leverage, and company size. The results of the study indicate that profitability, leverage, and company size have an influence on tax avoidance behavior in property and real estate companies.
Transformational vs Transactional Leadership and Organizational Ambidexterity for Innovation : A Systematic Literature Review: Kepemimpinan Transformasional vs Transaksional dan Ambidexteritas Organisasi untuk Inovasi : Tinjauan Literatur Sistematis Gerson Manurung; Bambang Karsono; Tri Widyastuti
Jurnal Bisnis dan Ekonomi Vol 4 No 1 (2026): Jurnal Bisnis dan Ekonomi
Publisher : OGZ Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61597/jbe-ogzrp.v4i1.171

Abstract

Objective : This study aims to analyze and compare the influence of Transformational Leadership (TL) and Transactional Leadership (TR) on organizational innovation and ambidexterity (exploration and exploitation) in the digital era.   Methods : Using a Systematic Literature Review (SLR) guided by the PRISMA 2020 framework, this research reviewed 42 scholarly articles published between 2015 and 2025 from databases including Scopus, Web of Science, SAGE, and ScienceDirect. Results : The results indicate that transformational leadership supports explorative innovation, while transactional leadership strengthens exploitative innovation. Together, they create organizational ambidexterity that enables sustainable innovation and adaptability in the digital era.
Servant Leadership: A Systematic Literature Review of Definitions, Measurement, and Its Effects on Employee Performance and Well-Being (2010–2025): Kepemimpinan Pelayan: Tinjauan Literatur Sistematis tentang Definisi, Pengukuran, dan Pengaruhnya terhadap Kinerja dan Kesejahteraan Karyawan (2010–2025) Faizal Rachman; Bambang Karsono; Tri Widyastuti
Jurnal Bisnis dan Ekonomi Vol 4 No 1 (2026): Jurnal Bisnis dan Ekonomi
Publisher : OGZ Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61597/jbe-ogzrp.v4i1.176

Abstract

Abstract : Servant leadership emphasizes prioritizing followers’ needs, moral values, and the development of individuals within organizations.   Objective: This systematic literature review explores theoretical advancements, measurement instruments, and empirical evidence of servant leadership from 2010 to 2025.   Methods: The analysis covers antecedents, mediating mechanisms, and organizational outcomes, including performance, well-being, and innovation.   Results: The review finds consistent evidence of positive relationships between servant leadership and job satisfaction, trust, and organizational citizenship behavior, mediated by psychological safety and meaningfulness. Practical and theoretical implications are discussed.
Penerapan Sistem Coretax, Pemahaman Perpajakan, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Muhammad Rasyid Ridha Widiantono; Tri Widyastuti; Pratiwi Nila Sari
Jurnal Akuntansi dan Sistem Informasi Vol. 1 No. 3 (2026): Edisi: April-Juni
Publisher : Pustaka Bangsa Indonesia

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

Abstract

Pemahaman Perpajakan, Sanksi Perpajakan, dan Penerapaan Sistem Coretax terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kota Bekasi, penelitian ini bertujuan untuk menganalisis pengaruh pemahaman perpajakan, sanksi perpajakan, dan penerapan sistem Coretax terhadap kepatuhan wajib pajak orang pribadi di Kota Bekasi. Penelitian menggunakan metode kuantitatif dengan teknik purposive sampling dan melibatkan 143 responden. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan metode Partial Least Square-Structural Equation Modeling (PLS-SEM) dengan bantuan SmartPLS 4.0. Metode analisis yang digunakan yaitu uji statistik, uji deskriptif, outer model, inner model dan uji hipotesis. Hasil penelitian menunjukkan bahwa pemahaman perpajakan, sanksi perpajakan, dan penerapan sistem Coretax berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi di Kota Bekasi.
Financial Resources, Corporate Governance, and Sustainability Performance: The Mediating Role of Financial Performance in Indonesian Manufacturing Firms Fithri Suciati; Tri Widyastuti; Harnovinsah Harnovinsah; Darmansyah Darmansyah
Business and Applied Management Journal Vol. 4 No. 2 (2026)
Publisher : Al-Qalam Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/bamj.v4i2.2280

Abstract

This study investigates the relationships between financial resources, corporate governance, and corporate sustainability performance (CSP) in Indonesian manufacturing firms, with financial performance (FP) as a mediating mechanism. Although the Financial Services Authority’s (OJK) Sustainable Finance Roadmap encourages sustainability practices, sustainability disclosure among Indonesian firms remains inconsistent, and evidence regarding the role of internal financial resources in achieving CSP is inconclusive. Using a quantitative explanatory approach, this study applies Partial Least Squares Structural Equation Modeling (PLS-SEM) to 19 manufacturing firms listed on the Indonesia Stock Exchange with complete financial and sustainability reports during 2020–2024, resulting in 95 firm-year observations. The results show that corporate governance has a positive direct effect on CSP, whereas financial slack, financial capacity, and growth options exhibit significant negative direct effects. FP does not directly affect CSP but significantly mediates the relationship between financial resources and CSP, except for the governance–CSP relationship. These findings reveal a Financial Resource Sustainability Paradox, indicating that resource availability alone does not ensure sustainability commitment. This study contributes an integrated Financial Resource, Governance, and Sustainability framework and highlights the importance of governance mechanisms and effective financial resource conversion to improve sustainability outcomes.
The Influence of Organizational Capabilities and Innovation Capabilities to Achieve Competitive Advantage on Sustainable Business Performance at PT Azbil Ian Anderson Sihite; Tri Widyastuti; Zulkifli Zulkifli
Dinasti International Journal of Digital Business Management Vol. 7 No. 4 (2026): Dinasti International Journal of Digital Business Management (June-July 2026)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v7i4.7177

Abstract

The purpose of this study was to determine the effect of Organizational Capability and Innovation Capability to Achieve Competitive Advantage on Sustainable Business Performance at PT Azbil. The sampling technique uses purposive sampling, amounting to 30 respondents. Data collection using a questionnaire. Data analysis techniques using Structural Equation Modeling (SEM) analysis which is processed with Smart PLS 2.0. The results of the study prove that organizational capability has a positive and significant effect on competitive advantage at PT Azbil. The capability of innovation has a positive and significant effect on competitive advantage at PT Azbil. Organizational capability does not significantly influence the sustainable business performance of PT Azbil. The capability of innovation has a positive and significant effect on the sustainable business performance of PT Azbil. Competitive advantage has a positive and significant effect on the sustainable business performance of PT Azbil.
Corporate Social Responsibility and Governance as Determinants of Firm Value: Evidence from Indonesian Manufacturing Firms Shanti Lysandra; Tri Widyastuti; Zulkifli Zulkifli
International Journal of Applied Business and International Management Vol 11, No 2 (2026): August 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v11i2.4660

Abstract

Manufacturing firms continuously struggle to maximize firm value while balancing long-term sustainability through robust governance and ethical practices. This research investigates the core drivers of firm value, examining the specific mediating paths of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG). Utilizing a quantitative, causal-descriptive framework, the study evaluated annual financial datasets from manufacturing corporations listed on the Indonesia Stock Exchange (IDX) spanning the 2017–2019 period. The results show that Return on Assets (b = 0.028, p 0.05) and Total Asset Turnover (b = 0.002, p 0.05) positively affect Corporate Social Responsibility, whereas Debt-to-Asset Ratio (b = -0.001, p 0.05) and Debt-to-Equity Ratio (b = -0.004, p 0.05) have negative effects. CSR significantly mediates the effects of ROA, DAR, DER, and TATO on firm value, while GCG significantly mediates the effects of ROA, DER, and TATO on firm value; the DAR through GCG path is not significant. Ultimately, strategic social initiatives and structural governance act as vital catalysts that translate raw financial decisions into premium market returns, offering crucial risk-assessment benchmarks for modern investors.
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