Article Per Year (5 Year)
p-Index From 2020 - 2025
3.9
P-Index
This Author published in this journals
All Journal Dharmakarya : Jurnal Aplikasi Ipteks Untuk Masyarakat Syntax Literate: Jurnal Ilmiah Indonesia AFRE Accounting Financial Review JMM (Jurnal Masyarakat Mandiri) Berdikari: Jurnal Pengabdian Masyarakat Indonesia Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Ekonomi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) eProceedings of Management International Journal of Management and Business Applied Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital E-JURNAL AKUNTANSI
Tri Utami Lestari
Universitas Telkom
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 27 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 27 Documents
Search

 1   2   3 
The Impact of ESG Disclosure, Hedging Policy, and Cash Holding on Firm Value Lestari, Tri Utami; Hasanah, Sri Indah
International Journal of Management and Business Applied Vol. 3 No. 2 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijmba.v3i2.1110

Abstract

This study aims to examine the effect of ESG disclosure, hedging policy, and cash holdings on firm value. The sampling method employed is purposive sampling, focusing on energy sector companies listed on the Indonesia Stock Exchange. The sample consists of 11 companies over the period from 2018 to 2023, yielding a total of 60 observations. The data utilized in this research are secondary, obtained from annual reports and sustainability reports of the companies. Data analysis is conducted using panel data regression analysis. The findings indicate that ESG disclosure does not have a significant impact on firm value. This study reveals that many companies in Indonesia have yet to implement sustainability concepts or publicly disclose ESG information. ESG disclosure remains in a developmental stage and has not been widely adopted, thus it is not a primary consideration for investors. Conversely, the hedging policy positively affects firm value, suggesting that companies that implement hedging strategies can enhance their value. Meanwhile, cash holdings do not exhibit a significant influence on firm value.
Effect Of Listing Age, Company Performance, And Shareholder Pressure On Integrated Reporting Imam, Gahenza Raihan Talian; Lestari, Tri Utami
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 3, No 2 (2019): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i3.8278

Abstract

Integrated Reporting is a report that contains financial and non-financial information of the organization with the aim of being a brief communication tool of organizational performance in the context of the external environment and leads to the creation, preservation of value (value) both short, medium, and long term. This study aims to examine whether listing age, company performance, and shareholder pressure can affect companies in reporting information according to Integrated Reporting content. Research is modified because it uses existing theories by including new variables as research variables.  This research uses company data from the basic material sector listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. Purposive sampling technique resulted in a total of 63 companies in the raw goods sector (basic material) being used as the object of this study. The results in this study show that listing age, company performance, and shareholder pressure simultaneously have a significant effect on Integrated Reporting. Partially, listing age and shareholder pressure have a positive effect on Integrated Reporting. While the company's performance does not affect Integrated Reporting.
Fraudulent Financial Statement: Implementation of XBRL and Perspective Fraud Hexagon In 5.0 Era Lestari, Tri Utami; Dinata, Ruri Octari
AFRE (Accounting and Financial Review) Vol. 7 No. 2 (2024): Vol. 7 No. 2 Juni 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i2.11912

Abstract

This study aims to examine implementation of XBRL and fraud hexagon on the fraudulent financial statement. The purpose of this paper is to determine the influence of implementation of XBRL, stimulus, ego, capability, rationalization, collusion, and opportunity on the fraudulent financial statement. This study employs a quantitative approach to explain the relationship among the variables. The samples in this study is limited to non-financial state-owned companies in Indonesia. The data from non-financial stated-owned enterprises In Indonesia were collected and the analysed through the panel data. Results show that the implementation of XBRL and the fraud hexagon perspective have a simultaneous effect on fraudulent financial statements. This study expands on previous works by investigating the Influence of XBRL Adoption on Financial Reporting Timeliness: Evidence from Indonesian Banking Industry. Such empirical evidence is expected to be used by companies, regulators and researchers in understanding factors that influence financial reporting fraud in non-financial state-owned companies. The samples in this study is limited to non-financial state-owned companies in Indonesia.DOI: https://doi.org/10.26905/afr.v7i2.11912
PENGELOLAAN BANK SAMPAH DALAM RANGKA KEMANDIRIAN EKONOMI PONDOK PESANTREN MODERN ASSURUUR KABUPATEN BANDUNG Hilda, Hilda; Dinata, Ruri Octari; Lestari, Tri Utami
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 1 No. 4 (2024): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jpmebd.v1i4.1773

Abstract

Kegiatan pengabdian masyarakat ini dilakukan melalui penyuluhan dan sosialisasi kepada Pondok Pesantren Assuruur, yang bertujuan untuk memberikan edukasi mengenai pengelolaan sampah melalui konsep bank sampah sebagai upaya pemberdayaan santri untuk meningkatkan kemandirian ekonomi. Tahapan kegiatan meliputi: (a) identifikasi kebutuhan terkait pengenalan bank sampah, (b) penyampaian edukasi berdasarkan keberhasilan Universitas Telkom sebagai kampus ramah lingkungan (green campus), (c) evaluasi dan tindak lanjut melalui penilaian proses dan hasil, serta (d) pembangunan kesadaran bagi pengelola pesantren dan santri untuk mengintegrasikan bank sampah dalam aktivitas sehari-hari. Hasil menunjukkan adanya peningkatan kesadaran santri terhadap pengelolaan sampah, munculnya ide-ide kreatif untuk memanfaatkan sampah sebagai peluang ekonomi, dan pendampingan dalam pengelolaan bank sampah di lingkungan pesantren. Kegiatan ini disambut positif oleh peserta, dengan 72% menyatakan "sangat setuju" bahwa materi dan pelaksanaan kegiatan relevan dengan kebutuhan mereka. Simpulan, bank sampah dapat menjadi solusi efektif dalam pengelolaan sampah di pesantren sekaligus menciptakan nilai ekonomis jika dikelola dengan baik. Kegiatan ini diharapkan berlanjut sebagai program pendampingan berkelanjutan untuk meningkatkan kemandirian ekonomi pesantren melalui pengelolaan sampah berbasis 3R (reduce, reuse, recycle). Kata Kunci: Bank Sampah, Pengelolaan Sampah, Pesantren, Pemberdayaan Ekonomi, Pengabdian Masyarakat
Pengaruh Religiusitas, Pemahaman Peraturan Perpajakan, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak di KPP Pratama Kuningan Khairi, Elvan Nazmi; Lestari, Tri Utami
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v10i1.56407

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh religiusitas, pemahaman peraturan perpajakan, dan sanksi perpajakan terhadap kepatuhan wajib pajak di KPP Pratama Kuningan. Penelitian ini menggunakan metode survei dengan pengumpulan data melalui kuesioner yang diisi oleh 100 responden wajib pajak terdaftar di KPP Pratama Kuningan. Analisis data dilakukan dengan menggunakan regresi linier berganda untuk menguji pengaruh variabel independen terhadap kepatuhan wajib pajak sebagai variabel dependen. Hasil penelitian menunjukkan bahwa religiusitas berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, yang mengindikasikan bahwa tingkat religiusitas yang lebih tinggi mendorong perilaku kepatuhan wajib pajak. Pemahaman peraturan perpajakan juga berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, menunjukkan bahwa semakin baik pemahaman wajib pajak terhadap regulasi perpajakan, semakin tinggi tingkat kepatuhannya. Sebaliknya, sanksi perpajakan tidak memiliki pengaruh signifikan terhadap kepatuhan wajib pajak, yang mengindikasikan bahwa ancaman hukuman atau penalti tidak cukup kuat untuk meningkatkan kepatuhan. Penelitian ini menyarankan agar pemerintah dan otoritas perpajakan memperkuat edukasi dan sosialisasi terkait regulasi perpajakan serta meningkatkan pendekatan berbasis nilai dan moralitas untuk mendorong kepatuhan. Temuan ini memberikan wawasan penting bagi perumusan kebijakan yang lebih efektif dalam meningkatkan kepatuhan wajib pajak.
Opini Audit, Dana Perimbangan, Kondisi Keuangan dan Pengungkapan Informasi Keuangan Pemerintah Daerah Errina Aprilia Putri; Sri Rahayu; Tri Utami Lestari
E-Jurnal Akuntansi Vol 32 No 8 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i08.p13

Abstract

This study aims to determine the effect of audit opinions, balancing funds, and financial conditions on the disclosure of local government financial information, especially on the official website owned. This research is a quantitative study that uses secondary data from the financial statements of 34 Indonesian provincial governments for the 2019-2020 period as many as 68 samples. The analysis in this study used logistic regression analysis with SPSS 26. The results showed that audit opinion and financial condition had no effect on the disclosure of local government financial information. Balancing funds have a negative effect on the disclosure of local government financial information. Keywords: Audit Opinion; Intergovernmental Revenue; Financial Condition; Disclosure of Local Government Financial Information
The Effect of Growth Opportunities, Political Costs, and Litigation Risk on Accounting Conservatism: A Case Study on the Secondary Consumer Sector Listed on the Indonesia Stock Exchange in 2018-2021 Aurelia Pamungkas, Amarsya; Lestari, Tri Utami
Jurnal Ekonomi Vol. 14 No. 02 (2025): Edition April - June 2025
Publisher : SEAN Institute

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

Abstract

Conservatism is an important principle for recognizing and measuring assets and profits in financial statements and is done carefully because it is in an environment of uncertainty. This study aims to determine the effect of Growth Opportunities, Litigation Risk and Political Costs on Accounting Conservatism. The population used in this study is secondary consumer sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The research data used in this study was 160 observational data. The method used in this study was panel data regression analysis and using EViews 10 software. The results of this study show that simultaneously growth opportunities, litigation risk and political costs together influence accounting conservatism. Meanwhile, partially growth opportunities have no influence on accounting conservatism. Litigation risk positively affects accounting conservatism. And, political costs have a negative influence on accounting conservatism.
The Influence of XBRL Adoption on Financial Reporting Timeliness: Evidence from Indonesian Banking Industry Tri Utami Lestari; Kartika Pratiwi Putri; Meita Candra Devi
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 2 (2021): September 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v8i2.21335

Abstract

This study examines the impact of eXtensible Business Reporting Language (XBRL) adoption on financial reporting timeliness. The population are banking companies listed on the Indonesian Stock Exchange (IDX) between 2015 and 2019. The samples are 38 Indonesian banks or 190 bank-year observations. Using logistic regression this study demonstrates the XBRL adoption positively affects financial reporting timeliness. The findings confirm that XBRL adoption benefit banks as it stimulates automation process, improves cost-effectiveness, fasten data collection, enhances data reliability and accuracy, and thus it may lead to better business decision-making. The positive signal provided by the adopters of XBRL will influence the decisions of shareholders, which in turn will lead to share ownership increase.
Pengaruh Green Accounting, Intellectual Capital dan Kinerja Keuangan terhadap Nilai Perusahaan (Studi Perusahaan Sektor Basic Materials yang terdaftar pada Bursa Efek Indonesia tahun 2020-2023) Anutika, Salvia Khansa; Lestari, Tri Utami
eProceedings of Management Vol. 12 No. 3 (2025): Juni 2025
Publisher : eProceedings of Management

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

Abstract

Penelitian ini bertujuan untuk mengevaluasi pengaruh penerapan Green Accounting, Intellectual Capital, danKinerja Keuangan terhadap Nilai Perusahaan pada perusahaan sektor basic materials yang terdaftar di BEI padaperiode 202032023. Variabel nilai perusahaan diukur menggunakan Tobin’s Q, sedangkan Green Accountingdiukur dengan PROPER, Intellectual Capital dengan VAIC, dan Kinerja Keuangan melalui ROA. Sampel yangdigunakan terdiri dari 52 data observasi yang diperoleh dari 13 perusahaan selama empat tahun denganmenggunakan teknik purposive sampling. Hasil analisis regresi data panel menggunakan EViews 12mengungkapkan bahwa secara simultan, ketiga variabel tersebut berpengaruh signifikan terhadap nilaiperusahaan. Namun, analisis parsial menunjukkan bahwa hanya Intellectual Capital yang memiliki pengaruhsignifikan negatif, sedangkan Green Accounting dan Kinerja Keuangan tidak menunjukkan pengaruh signifikan. Kata Kunci: Green Accounting, Intellectual Capital, Kinerja Keuangan, Nilai Perusahaan, Tobin’s Q
PENINGKATAN LITERASI KEUANGAN KARYAWAN KLINIK KESEHATAN MELALUI PROGRAM PENGABDIAN MASYARAKAT DI ERA DIGITAL Saraswati, Rr. Sri; Hilda, Hilda; Lestari, Tri Utami
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 4 (2025): Agustus
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i4.32316

Abstract

Abstrak: Tingkat konsumtif masyarakat dan maraknya pinjaman online ilegal menjadi tantangan serius dalam pengelolaan keuangan pribadi, terutama bagi karyawan sektor kesehatan yang memiliki pendapatan tetap namun literasi keuangannya masih rendah. Kegiatan pengabdian masyarakat ini dilaksanakan sebagai upaya peningkatan literasi keuangan untuk mendukung kesejahteraan finansial karyawan. Tujuan program ini adalah meningkatkan softskill dan hardskill peserta dalam pengelolaan keuangan pribadi, seperti kemampuan menyusun anggaran, membedakan kebutuhan dan keinginan, serta mengenal aplikasi investasi yang aman. Metode pelaksanaan kegiatan meliputi ceramah, diskusi kelompok terarah (FGD), dan praktik penyusunan anggaran sederhana. Mitra kegiatan adalah Klinik Utama Perisai Husada di Kota Bandung dengan jumlah peserta sebanyak 27 orang karyawan berusia 25–55 tahun. Evaluasi kegiatan dilakukan melalui penyebaran kuesioner yang diisi setelah kegiatan. Hasil evaluasi menunjukkan bahwa 96,28% peserta menyatakan puas dan sangat puas, serta menyebutkan bahwa materi yang disampaikan sesuai dengan kebutuhan mereka. Temuan ini menunjukkan bahwa pendekatan edukatif ini efektif dalam mendorong peningkatan kesadaran dan keterampilan pengelolaan keuangan pribadi.Abstract: The community's high level of consumerism and the widespread presence of illegal online loans present serious challenges in personal financial management, especially for healthcare sector employees who have fixed incomes but still possess low financial literacy. This community service activity was carried out as an effort to improve financial literacy to support the financial well-being of employees. The objective of the program is to enhance participants' soft skills and hard skills in managing personal finances, such as budgeting, distinguishing between needs and wants, and recognizing safe investment applications. The implementation methods included lectures, focus group discussions (FGDs), and practical exercises in preparing simple budgets. The program's partner was Klinik Utama Perisai Husada, Kota Bandung, with a total of 27 employees aged 25–55 participating. Activity evaluation was conducted through questionnaires distributed after the program. The results showed that 96.28% of participants stated they were satisfied or very satisfied, and noted that the materials delivered met their needs. These findings indicate that this educational approach was effective in promoting increased awareness and skills in personal financial management.
Co-Authors Annisa Nurbaiti Anutika, Salvia Khansa Ardian Ardian Aulia Kus Anggraini Aurelia Pamungkas, Amarsya Citra Sukmadilaga devi, Meita candra Elly Suryani, Elly Errina Aprilia Putri Farida Titik Kristanti Filiang, Rendy Hasanah, Sri Indah Hassya Alifah Suwandi Hilda Hilda Hilda Salman Said Ikraharjo, Anisah Fayyadh Imam, Gahenza Raihan Talian Jaya, Rayhan Satria Perdana Kartika Pratiwi Putri Khairi, Elvan Nazmi Meita Candra Devi Musrady, Raihan Aqil Fauzananda Mutiara, Hadiah Intan Nabilah Alyani Thayeb Nasution, Maya Sandita Octavia, Melinda Rr Sri Saraswati Ruri Octari Dinata Sri Rahayu SRI RAHAYU Stela Revinsia, Vionesy Sudrajat sudrajat Thayeb, Nabilah Alyani uswatun khasanah Zulkarnain, Vega Nurul Agashi