Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

8.058

P-Index

This Author published in this journals

Putri Ayu Lestari

Fakultas Sains dan Teknologi Universitas Islam Negeri (UIN) Sultan Syarif Kasim Riau

Author-ID : 306330

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 67 Documents Claim Missing Document

Claim Missing Document

Articles

2 3 4 5 6

Legal Dimensions of CSR: Impacts on Corporate Performance and Stakeholder Trust Lestari, Putri Ayu
Sinergi International Journal of Law Vol. 2 No. 4 (2024): November 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/law.v2i4.727

Corporate Social Responsibility (CSR) has evolved from a voluntary philanthropic endeavor to a strategic component deeply embedded in legal and regulatory frameworks. This study aims to explore the role of the legal dimension in CSR implementation and its influence on organizational performance and stakeholder perceptions. Employing a narrative review methodology, the research systematically analyzed peer-reviewed literature from major academic databases including Scopus, Web of Science, and Google Scholar. Through Boolean logic and thematic filtering, the study identified trends and patterns related to legal compliance, organizational commitment, and public trust. The results reveal that legal CSR contributes significantly to internal operational efficiency, enhances employee commitment, and elevates public acceptance. Legal compliance also serves as a strategic tool in reputation management and stakeholder engagement. However, systemic barriers such as inconsistent regulations, lack of institutional coordination, and limited legal expertise hinder optimal implementation. Policy instruments including mandatory reporting, fiscal incentives, and international standard adoption (e.g., GRI) have proven effective in enhancing compliance. Furthermore, public trust and legal knowledge act as key mediators, bridging the gap between policy and perception. This review underscores the necessity of a holistic policy approach and calls for reform in regulatory frameworks and organizational capacity building. The findings provide valuable insights for policymakers, corporate leaders, and scholars seeking to align legal frameworks with sustainable CSR practices.

Income Taxation and Labor Supply: A Narrative Review of International Findings with Focus on High-Income Economies Yolifiandri; Lestari, Putri Ayu; Nasrulloh, Ubaid Fandi
Sinergi International Journal of Economics Vol. 2 No. 4 (2024): November 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v2i4.641

This narrative review investigates the impact of income taxation on labor supply across diverse demographic and economic contexts. The study aims to synthesize empirical findings and theoretical insights regarding how tax policy structures influence labor participation. A narrative review methodology was employed, drawing on peer-reviewed literature sourced from Scopus and Google Scholar, guided by targeted keyword strategies and strict inclusion criteria. The review examined studies on tax progressivity, informality, gender disparities, and institutional influences affecting labor supply. Key findings indicate that income taxation exerts complex and varied effects on labor supply. Gendered responses to tax structures, especially under joint taxation regimes, tend to suppress female participation, while separate filing systems improve equity and engagement. Informal labor markets expand when tax compliance is burdensome or perceived as unfair, particularly in developing economies with weak institutional trust. Meanwhile, higher marginal tax rates diminish labor effort among high-income earners, underscoring the importance of balanced progressivity. The review concludes that effective tax policy requires behavioral, institutional, and demographic sensitivity. Tailored reforms can enhance labor market participation and revenue generation without compromising equity. Future research should focus on underexplored regions and emerging labor sectors to guide adaptive, inclusive tax system design for sustainable development.

The Impact of Government Expenditure and Labor Force on Regional Economic Growth: Evidence from Kendari, Indonesia Lestari, Putri Ayu
Sinergi International Journal of Economics Vol. 3 No. 2 (2025): May 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v3i2.749

This study investigates the influence of government expenditure and labor force on economic growth in Kendari City, Indonesia, during the post COVID 19 recovery period from 2021 to 2023. Grounded in Keynesian economic theory, the research aims to assess whether public fiscal interventions and workforce dynamics significantly contribute to local economic performance in an emerging urban economy. A quantitative, non experimental approach was employed using multiple linear regression on secondary data obtained from official statistics. The findings reveal that both government expenditure and labor force have a positive but statistically insignificant relationship with economic growth. The R squared value of 0.318 indicates a moderate explanatory power, with the majority of economic variation left unexplained by the model. The insignificance may stem from model limitations, such as omitted variables and short time horizons, or structural issues in budget allocation and labor market efficiency. These results suggest that while public spending and labor inputs are directionally aligned with growth, their impacts may depend on contextual variables like institutional capacity and sectoral targeting. The study contributes to regional economic literature by offering empirical evidence from a mid sized Indonesian city, underlining the importance of coordinated fiscal and labor strategies. Future studies should incorporate longer term data and additional explanatory variables to capture the complex dynamics of local development.

Pendampingan Sertifikasi Halal pada Usaha Mikro, Kecil & Menengah (UMKM) di Desa Nagasari Kabupaten Muaro Jambi Irawan, Turino Adi; Izzati, Sarah Nur; Lestari, Putri Ayu; Ningsih, Jihatun Ayu Ariya; Fizza, Ufistia Anilla
Indonesian Journal of Research and Service Studies Vol. 1 No. 6 (2024): Indonesian Journal of Research and Service Studies
Publisher : Jujurnal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/rdgc0n29

Desa Nagasari merupakan salah satu desa di Kabupaten Muaro Jambi yang memiliki jumlah Usaha Mikro, Kecil & Menengah (UMKM) cukup banyak. Namun, masih ada beberapa produknya yang belum tersertifikasi halal. Sehingga perlu adanya kegiatan pengabdian masyarakat yang fokus pada pendampingan sertifikasi halal. Tujuan dari kegiatan pengabdian masyarakat ini agar pelaku UMKM di Desa Nagasari mendaftarkan produknya supaya resmi tersertifikasi halal oleh MUI. Metode yang digunakan ialah metode berupa pendampingan kepada pelaku UMKM, kemudian diterapkan pada kegiatan pengabdian. Berdasarkan hasil pengabdian yang telah dilakukan maka dapat dikatakan berhasil. Pelaku UMKM mendapatkan pemahaman teknis pengurusan sertifikat halal, diikuti dengan kesadaran mendaftarkan usahanya kepada fasilitator sertifikasi halal dengan dibantu oleh para mahasiswa KKN UIN Sulthan Thaha Saifuddin Jambi.

Sistem Informasi Pelaporan Kerusakan Infrastruktur Jalan Berbasis Website Azza, Ziadatul; Aprianto, Rizal; Lestari, Putri Ayu
Jurnal Sistem Informasi Triguna Dharma (JURSI TGD) Vol. 4 No. 5 (2025): EDISI SEPTEMBER 2025
Publisher : STMIK Triguna Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53513/jursi.v4i5.11764

Sarana jalan yang baik memiliki peran krusial sebagai dasar dalam mendukung kegiatan sosial dan ekonomi komunitas di suatu area. Namun pada kenyataannya, kerusakan dan ketidaksesuaian infrastruktur jalan telah menjadi permasalahan umum di setiap ruas jalan. Oleh karena itu, keterbatasan sumber daya dan wilayah yang cukup luas menyebabkan terhambatnya proses deteksi dini dan penanganan kerusakan infrastruktur jalan menjadi kurang maksimal. Website untuk melaporkan kerusakan jalan yang mencakup seluruh jalan di Kota Tegal dan Kabupaten Tegal diharapkan dapat membantu pemerintah dalam memperbaiki kualitas layanan publik, terutama dalam pengelolaan infrastruktur jalan yang menjadi tugas daerah. Sistem pelaporan ini merupakan sebuah sistem informasi berbasis web yang dibangun menggunakan PHP, MySQL, dan XAMPP. Sistem ini memiliki dua jenis peran, yaitu sebagai pengguna umum seperti masyarakat (user) dan lembaga penyelenggara dari instansi terkait seperti Dinas Perhubungan serta DPUPR (admin). Pengembangan sistem ini melibatkan langkah-langkah desain dengan memanfaatkan pendekatan Unified Modeling Language (UML), yang mencakup pembuatan Diagram Kasus Penggunaan dan Diagram Aktivitas sebagai sarana untuk memvisualisasikan. Hasil pengujian menunjukkan bahwa seluruh alur proses dari pendaftaran pengguna (user), pengisian laporan, penyimpanan data, penampilan laporan ke pengguna, hingga perubahan status oleh admin dapat berjalan dengan baik. Keunggulan sistem ini adalah adanya feedback dari admin secara langsung, sehingga pengguna tidak hanya dapat mengirim laporan, tetapi juga mendapatkan informasi terkait tindakan penanganan laporan sebagai respon yang diberikan dari pihak terkait.

Edukasi Pencegahan Penyakit Tidak Menular Berbasis Komunitas di Kabupaten Bandung Barat Nurachma, Evy; Dewi, Yunita Fourina; Rahim, Abdul; Lestari, Putri Ayu
Jurnal Penyuluhan dan Pemberdayaan Masyarakat Vol. 4 No. 3 (2025): Jurnal Penyuluhan dan Pemberdayaan Masyarakat (September)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jppm.v4i3.1683

Penyakit Tidak Menular (PTM) seperti hipertensi, diabetes mellitus, dan penyakit jantung menjadi ancaman serius bagi kesehatan masyarakat, termasuk di Kabupaten Bandung Barat. Kegiatan Pengabdian kepada Masyarakat (PKM) bertema Edukasi Pencegahan Penyakit Tidak Menular Berbasis Komunitas dilaksanakan pada 18 Agustus hingga 12 September 2025 dengan metode edukasi interaktif dan praktik fisik melalui Senam Prolanis. Hasil pre-test menunjukkan bahwa hanya 45% peserta memahami faktor risiko utama PTM, sementara hasil post-test meningkat menjadi 88%. Tingkat partisipasi senam warga juga meningkat dari 30% menjadi 72%. Selain peningkatan pengetahuan, warga menunjukkan perubahan sikap dan komitmen untuk menerapkan pola hidup sehat, seperti mengurangi konsumsi makanan manis, membiasakan sarapan bergizi, serta aktif berolahraga. Temuan ini menegaskan efektivitas pendekatan berbasis komunitas dalam meningkatkan kesadaran dan mendorong perubahan perilaku pencegahan PTM. Program ini berpotensi direplikasi di wilayah lain sebagai upaya mendukung pembangunan kesehatan nasional.

Trust in the Scroll: The Mediating Role of Parasocial Interaction in Influencer Marketing on Instagram Reels Lestari, Putri Ayu; Yopiannor, Farid Zaky
Communica : Journal of Communication Vol. 3 No. 2 (2025): April 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/communica.v3i2.781

In the evolving landscape of digital marketing, nano- and micro-influencers have gained increasing relevance among Generation Z audiences due to their perceived authenticity and relatability. This study investigates how these influencer tiers on Instagram Reels affect purchase intention, with a focus on the mediating role of trust developed through parasocial interaction. A quantitative cross-sectional survey was conducted among 371 Indonesian Instagram users aged 18–25, employing purposive and snowball sampling. Data were collected using validated Likert-scale instruments for perceived authenticity, trust, and purchase intention, and analyzed through regression and mediation testing. The results indicate that nano-influencers generated higher engagement variability, while micro-influencers elicited stronger purchase intent. Trust significantly mediated the relationship between perceived authenticity and purchase behavior, highlighting its central role in transforming engagement into actionable outcomes. The findings underscore that superficial engagement metrics alone cannot predict conversion; instead, authenticity, emotional resonance, and trust-based connections are critical. These results provide both theoretical contributions to parasocial interaction research and practical implications for brands seeking to optimize influencer marketing strategies among Gen.

The Power of Parasocial Interaction: Relatability, Trust, and Ethical Engagement in Gen Z Influencer Marketing Lestari, Putri Ayu; Islami, Nafa Aqla
Communica : Journal of Communication Vol. 2 No. 4 (2024): October 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/communica.v2i4.783

As short-form video platforms gain prominence, influencer marketing increasingly depends on parasocial interactions (PSI) to engage Generation Z consumers. The aim of this study is to examine the extent to which influencer relatability and trust influence purchase intention, with PSI serving as a mediating mechanism. Using survey data from 400 Indonesian urban Gen Z users active on Instagram Reels, TikTok, and YouTube Shorts, we conducted SEM analyses to validate the mediation effect of PSI. Model fit indices (CFI > 0.90, RMSEA < 0.08, SRMR < 0.08) confirmed acceptable fit, with indirect effects indicating significant emotional mediation pathways (β = 0.24, p < 0.01). This study is novel in highlighting the combined role of relatability and trust within the short-form video ecosystem, specifically in a Southeast Asian Gen Z context. Results demonstrate that emotionally resonant storytelling and interactive content (e.g., Q&A sessions, live streams) enhance PSI, which in turn strengthens consumer trust and brand loyalty. In practical terms, the findings suggest that brands should adopt authentic engagement, ethical transparency, and adaptive multi-platform strategies to sustain long-term relevance. However, authenticity and ethical transparency remain critical, as Gen Z is highly sensitive to manipulative content and commercial overreach. This research contributes theoretically by validating PSI as a mediating mechanism in influencer marketing, while providing practical guidance for industry players seeking to design ethical and effective campaigns.

Communication Satisfaction and Citizenship Behavior: A Mediated Model for Public Sector Transformation Lestari, Putri Ayu
Communica : Journal of Communication Vol. 3 No. 3 (2025): July 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/communica.v3i3.797

His study examines the effect of Organizational Communication Satisfaction (OCS) on Organizational Citizenship Behavior (OCB) in Indonesian State-Owned Enterprises (SOEs), with Employee Engagement (EE) and Employer Branding (EB) as mediators. A cross-sectional survey of 336 employees was conducted using validated Likert-scale instruments. Data were analyzed with Partial Least Squares Structural Equation Modeling (PLS-SEM), ensuring reliability and validity. Results show that OCS significantly predicts OCB (β = 0.31, p < 0.01). Both EE (β = 0.12, p = 0.017) and EB (β = 0.10, p = 0.024) partially mediate this relationship. These findings highlight that communication satisfaction influences behavior through emotional and symbolic mechanisms. This study concludes that effective internal communication is a strategic resource for SOEs, fostering trust, engagement, and organizational resilience. Practical implications emphasize participatory and culturally sensitive communication strategies, while theoretically this research extends the OCS–OCB literature by integrating dual mediators in a public sector context.

Audit Quality and the Effectiveness of Accrual Reform: A Panel Study of Budget Composition Variance in Indonesia Lestari, Putri Ayu; Fadilah, Resmi Afifah; Wahyuningsih
Summa : Journal of Accounting and Tax Vol. 2 No. 1 (2024): January 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i1.871

This study evaluates the impact of Indonesia’s 2015 accrual based accounting reform on budget composition credibility in subnational governments, utilizing the PI 2 Composition Variance indicator from the PEFA framework. The objective is to determine whether the adoption of accrual accounting improved alignment between planned and actual expenditures across economic classifications. The research applies a panel data methodology covering 514 Indonesian provinces and districts from 2011 to 2021. Using fixed effects regression models, the study incorporates a reform dummy, audit quality (measured by unqualified audit opinions or WTP), and various fiscal controls including PAD per capita, TKDD, personnel spending share, and PDRB. Robustness checks include alternative specifications and treatment of outliers and administrative splits. The results indicate that accrual reform is associated with a statistically significant reduction in budget composition variance. Furthermore, the reform’s impact is stronger in jurisdictions that received WTP audit opinions, underscoring the moderating role of audit quality. The findings suggest that institutional maturity, particularly audit capacity, amplifies the benefits of financial reporting reforms. In conclusion, accrual reform can improve fiscal discipline through enhanced compositional execution, especially when reinforced by high quality auditing institutions. These insights support policy efforts to integrate technical reforms with institutional strengthening. Future research should examine how these improvements influence service delivery and broader governance outcomes.

Co-Authors Abdul Rahim Abidin, Rifai Zainul Adekunle, Ahmed Oluwatobi Afrilzal, Afril Zal aliamin aliamin Ambarwati, Mega Dewi Amerta, I Dewa Gd Bayu Ari Andika, Cruift Ani Siti Anisah, Ani Siti Anjani, Dinda Dewi Annisa Abdi Ghifari Aprianto, Rizal Ardi Ardi Arfilia Wijayanti Ariani, Kadek Peni Ary Susatyo Nugroho Azza, Ziadatul Azzahrawani, Fatharisa Dewi, Yunita Fourina Diana Rozelin Duwi Nuvitalia Eddyono, Fauziah Edeh, Friday Ogbu Elfattah, Hagar Yehia Abd emelda, emelda Evoni, Anggita Fitri Evy Nurachma Fadilah, Resmi Afifah Fadillah, Shyaillah Firman Aziz Fitriani Lubis Fitriyah, Aidatul Fizza, Ufistia Anilla Gangodawilage, Damith Garini, Anggita Riastina Ginanjar, Ani Yanti Gunawan, Didik Hayya, Adieba Warda Hidayah, Siti Rahmawati Ilmy, Wahyu Nurul Irawan, Turino Adi Islami, Nafa Aqla Izzati, Sarah Nur Kalsum, Zuhriah Umi Ken, R.R, Wening Khan, Dwiki Rahman Lesi Hertati, Lesi Lestari, Fidia Dewi Lilis Puspitawati Lopiani, Salmanera Senja Marbun, Rany Mariani, Made Sri Maulana, Naufal Rizky Maulida, Anik Nafisah Ma’ruf, Muhammad Meifida Ilyas Muhalim, Muhalim Muhammad Syaipul Hayat Mukarom Mukarom, Mukarom Munggaran, Silvi Wulan Naibaho, Regina Yolanda Nasrulloh, Ubaid Fandi Ni Ketut Putri Ariani Ningsih, Jihatun Ayu Ariya Norhayatun, Norhayatun Nugroho, Yusuf Arieffudin Nur Jannah, Eka Yuni nurhadi, mokhamad Paramita S, Novia Pos, Maymunah Pos Prasetyo Prasetyo Pujiharti, Yulita Purwani, Nur Setya Puspaningrum, Cici Rachmawati, Amira Yuniar rahayu, cucu Ramadhani, Sunainatul Rayhan, Nayla Arifa Retno Purwani Setyaningrum Rijal, Muhammad Safitri, Awalina Dea Safitri, Layil Saraswati, Sari Sari, Loesita Sianu, Rahman Sumani Siregar, Tiarnita Maria Sarjani Br. Slamet Suhartono Suryani, Dessy Rizki Sutri, Sutri Syarifuddin Dollah Teguh Supriyono Tiara Putri Ryandini Trimiati, Emi Ulwan, Gina Nuzul Wahyu Hidayat Wahyuningsih Wicaksono, Rendra Adi Widaningsih Widari, Alvira widyawati, mei Yayi Suryo Prabandari Yenni Okfrianti Yolifiandri Yunita Yunita Zaky Yopiannor, Farid Zulfayani, Zulfayani Zuliansyah, Rhyzky Ditya

Title

Found 67 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 67 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 67 Documents
Search