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Putri Ayu Lestari

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

Author-ID : 306330

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Social Sciences Other

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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.

Empowering Learning Through Dialogue: The Impact of Parental Academic Socialization on Student Success in Indonesia Lestari, Putri Ayu
Eduscape : Journal of Education Insight Vol. 3 No. 3 (2025): July 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/eduscape.v3i3.1012

Introduction & Objective: Parental involvement strongly influences student achievement. Among its forms, academic socialization—parents’ communication of educational values, goals, and expectations—plays a particularly important role. This study explores how academic socialization shapes student outcomes in Indonesia and compares its effects with other types of involvement. Methods: Data were collected from more than 2,000 secondary students in four provinces. Hierarchical linear modeling (HLM) and mediation analysis were used to test the effects of parental involvement, with cultural capital as a mediator. Results: Academic socialization showed the strongest positive effect on GPA, attendance, and aspirations (β = 0.42, p < .001), stronger than home- or school-based involvement. Cultural capital significantly mediated these relationships. Conclusion: Academic socialization is a strategic pathway for improving student success in Indonesia. Schools and policies should focus on strengthening parents’ ability to communicate academic goals and values, especially in low-SES communities.

Authentic Assessment for Holistic Learning: Evaluating the Implementation of Formative Practices in Indonesian CBE Classrooms Ginanjar, Ani Yanti; Anisah, Ani Siti; Munggaran, Silvi Wulan; Lestari, Putri Ayu
Eduscape : Journal of Education Insight Vol. 3 No. 3 (2025): July 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/eduscape.v3i3.1013

This study examines the implementation of alternative assessment practices in Indonesian primary schools within the Competency Based Education (CBE) framework. Guided by the Merdeka Belajar policy, the research focuses on how portfolios, performance tasks, and student-led reflections are integrated into classroom instruction. A qualitative dominant mixed methods design was employed, involving document analysis, observations, interviews, and rubric based performance scoring in three schools representing urban, rural, and remote (3T) contexts. Findings show that alternative assessments enhance engagement, critical thinking, and communication skills when supported by project-based learning and clear rubrics. Digital tools, especially the Platform Merdeka Mengajar (PMM), enabled real-time feedback and differentiated instruction in digitally equipped schools. However, challenges such as teacher workload, rubric inconsistency, and limited digital infrastructure in rural and 3T areas affected implementation fidelity. Teachers with higher assessment literacy were more consistent in applying formative practices and leveraging assessment data for instructional decisions. The study concludes that sustained implementation of alternative assessments requires systemic support including professional development, collaborative planning structures, and equitable access to digital tools. These practices are essential for realizing the goals of CBE and promoting inclusive, student centered learning environments. The research contributes to policy discourse on assessment reform and offers practical insights for teachers, school leaders, and curriculum designers

Fiscal Policy and Debt Management: A Narrative Review of Global Lessons Lestari, Putri Ayu; Andika, Cruift
Moneta : Journal of Economics and Finance Vol. 3 No. 1 (2025): January 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v3i1.885

This narrative review investigates global practices and lessons learned regarding fiscal policy and public debt sustainability, aiming to identify institutional, structural, and strategic factors that influence long-term fiscal balance. The study draws upon peer-reviewed empirical studies, panel data analyses, and case studies sourced from Scopus, Google Scholar, and other academic databases, using keywords such as "fiscal policy," "public debt," "fiscal sustainability," and "debt analysis." Studies were selected based on inclusion criteria that focused on national-level fiscal management and policy effectiveness, with particular emphasis on comparative and empirical analyses. Findings indicate that high debt-to-GDP ratios reduce fiscal space and hinder governments' ability to respond effectively to economic crises. Structural vulnerabilities, including institutional weaknesses and income inequality, further aggravate the sustainability of public debt. Effective strategies identified include the adoption of fiscal rules, independent fiscal councils, tax system reforms, and long-term investments in infrastructure and innovation. Comparative perspectives show that Nordic countries and selected Asian nations have achieved greater fiscal discipline through integrated institutional and policy frameworks. This review underscores the urgent need for systemic reforms that prioritize transparency, policy coordination, and inclusive economic growth. Future research should explore tailored debt sustainability frameworks and assess the political economy dimensions of fiscal governance. The findings provide evidence-based insights for policymakers seeking sustainable pathways to manage public debt without compromising developmental goals.

Artificial Intelligence and the Future of Financial Governance Lestari, Putri Ayu; Andika, Cruift
Moneta : Journal of Economics and Finance Vol. 3 No. 2 (2025): April 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v3i2.916

Artificial Intelligence (AI) is increasingly recognized as a transformative force in financial decision-making, with applications spanning risk prediction, portfolio optimization, fraud detection, corporate financial reporting, consumer finance, and market sentiment analysis. This narrative review aims to synthesize current knowledge on the opportunities and risks associated with AI adoption in the financial sector. Literature was collected from leading academic databases, including Scopus, Web of Science, and Google Scholar, using keywords such as “Artificial Intelligence,” “Financial Decision-Making,” “Risk Management,” and “Portfolio Optimization.” Inclusion criteria prioritized peer-reviewed studies published between 2010 and 2025. Findings reveal that AI consistently outperforms traditional approaches in risk prediction and credit assessment, with neural networks and hybrid models achieving predictive accuracies exceeding 85%. AI-driven robo-advisors provide higher investment returns and expand financial inclusion by reducing cost barriers. In fraud detection, adaptive algorithms achieve accuracy rates up to 90% and improve resilience against evolving threats. Corporate reporting benefits from AI-driven transparency, particularly when supported by high-quality auditing. Moreover, AI tools promote sustainable financial practices by aligning investment strategies with social and environmental objectives, while advanced models like GPT enhance market sentiment analysis. However, the review also identifies key challenges, including black-box opacity, algorithmic bias, systemic vulnerabilities, and regulatory uncertainties. Addressing these issues requires explainable AI, algorithmic audits, representative datasets, and collaborative governance mechanisms. This review concludes that while AI holds enormous potential to transform global financial systems, its sustainable and equitable integration depends on balancing innovation with regulatory adaptation, transparency, and fairness.

Bridging the Sustainability Gap: Aligning Consumer Expectations and Corporate ESG Strategies in Indonesia Lestari, Putri Ayu
Commercium : Journal of Business and Management Vol. 2 No. 1 (2024): February 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/commercium.v2i1.976

Sustainability has become an increasingly salient issue in Indonesia’s consumer and corporate sectors. This study examines the alignment between consumer expectations and corporate readiness in advancing sustainability. It aims to assess how far market demand is matched by corporate ESG initiatives. Using a descriptive analytical method and secondary data sources, this research synthesizes findings from consumer behavior surveys and corporate ESG reporting metrics. Demand side indicators include willingness to pay (WTP), behavioral adoption of sustainable practices, and perceived barriers. Supply side data were drawn from sustainability report filings, ESG index membership, and regulatory frameworks including POJK 51/2017 and SEOJK 16/2021. The findings reveal a high level of consumer engagement with sustainability. About 79% of respondents expressed willingness to pay (WTP) for sustainable goods, while 68% reported behavioral adoption. However, barriers such as availability (44%), lack of information (40%), and affordability (31%) limit broader adoption. On the corporate side, 97% of issuers submitted sustainability reports, but only 111 firms were included in ESG indices, indicating a gap between compliance and strategic ESG integration. This misalignment hinders the development of a fully responsive sustainability ecosystem. The discussion emphasizes that aligning corporate ESG strategies with consumer values yields reputational, competitive, and financial benefits. It also highlights the role of targeted policies and cross sector collaboration in supporting deeper ESG adoption. Educational initiatives and capacity building for SMEs are identified as critical enablers for closing the demand supply gap. In conclusion, the study argues for a paradigm shift from compliance to strategic alignment. Bridging the consumer corporate gap in sustainability will enhance Indonesia’s market resilience and contribute to long term national development goals.

The Trust Gap in Online Marketplaces: Policy and Platform Dynamics in the European Union's Digital Economy Lestari, Putri Ayu
Commercium : Journal of Business and Management Vol. 2 No. 1 (2024): February 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/commercium.v2i1.977

This study introduces the Trust Risk Index (TRI) as a novel, policy-relevant metric to capture digital risks privacy, fraud, misinformation, and targeted advertising shaping consumer trust in EU e-commerce. Unlike prior measures, TRI integrates consumer perception and behavior, providing actionable insights for regulators and platforms in restoring trust. The TRI captures consumer concerns related to privacy, fraud, misinformation, and targeted advertising. Using descriptive statistics, regression analysis, and principal component methods, the study analyzes how TRI scores correlate with e commerce engagement across EU countries. Results indicate that higher TRI scores are associated with significantly lower online shopping frequency. Privacy concerns, in particular, emerged as more influential than financial or product related risks. Platforms play a dual role, offering both protective measures and algorithmic risks that affect consumer perception. The findings highlight the importance of regulatory frameworks such as GDPR, the Digital Services Act, and the Digital Markets Act in restoring and maintaining digital trust. The study concludes that addressing non financial digital risks is essential for a sustainable digital economy. The TRI provides a scalable, policy relevant tool for measuring trust deficits and guiding targeted consumer protection strategies in the EU.

Digital Tools, Sectoral Dynamics, and Learning Intensity: An Empirical Analysis of KM Adoption Across Industries Widaningsih; Lestari, Putri Ayu
Commercium : Journal of Business and Management Vol. 2 No. 1 (2024): February 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/commercium.v2i1.985

This study examines how the adoption of knowledge management (KM) systems influences organizational learning (OL) outcomes across sectors. In the era of digital transformation, platforms such as Learning Management Systems (LMS), Electronic Performance Support Systems (EPSS), and collaboration tools like Microsoft Teams play a pivotal role in knowledge strategies. The study aims to assess whether the use of these systems is associated with learning intensity, measured by training hours and per-employee spending. A cross sectional analysis was conducted using secondary data from LinkedIn Learning, ATD, Microsoft, and international databases such as OECD and the European Commission. Independent variables included LMS and EPSS/KMS adoption rates, and Microsoft Teams’ user metrics. Dependent variables captured organizational learning outcomes across sectors, including healthcare, manufacturing, and services. Results indicate a positive association between the adoption of LMS and collaboration tools with increased learning intensity. Organizations with high LMS usage and digital collaboration capabilities reported greater training hours and learning investments. EPSS/KMS usage remains limited but represents untapped potential for performance aligned learning. Sectoral differences were notable, with manufacturing leading in training hours, while healthcare focused on compliance learning. Organizational size also influenced outcomes, with larger firms better equipped to support structured learning systems. The findings contribute to understanding how KM systems influence organizational learning performance and highlight the need for context specific KM strategies. Despite some limitations in data scope and causality, the study emphasizes the strategic importance of aligning KM tools with learning goals to foster adaptive, knowledge driven organizations.

Pengaruh Model Pembelajaran Inkuiri Terhadap Hasil Belajar Matematika pada Materi Bangun Datar Lestari, Putri Ayu; Saraswati, Sari
Jurnal Ilmu Pendidikan, Sains dan Humaniora Vol. 1 No. 3 (2025): Maret 2025
Publisher : Fakultas Ilmu Pendidikan Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jipsara.v1i3.8610

Hasil belajar matematika merupakan salah satu capaian belajar dalam memahami konsep, menerapkan keterampilan, dan menyelesaikan masalah matematika. Penelitian ini bertujuan untuk mengetahui pengaruh model pembelajaran inkuiri terhadap hasil belajar matematika pada materi bangun datar pada kelas VII. Rancangan penelitian ini menggunakan True Experimental Design bentuk Post-test Only Control Design. Penelitian ini melibatkan 29 peserta didik sebagai kelas eksperimen dan 21 peserta didik sebagai kelas kontrol. Instrumen penelitian berupa lembar tes sebanyak dua butir soal uraian. Teknik analisis data menggunakan statistik deskriptif dan inferensial meliputi uji normalitas, uji homogenits dan uji t-tes. Hasil penelitian menunjukan bahwa rata-rata hasil belajar kelas eksperimen lebih baik dari kelas kontrol. Berdasarkan analisis yang disimpulkan bahwa terdapat pengaruh model pembelajaran inkuiri terhadap hasil belajar matematika pada materi bangun datar kelas VII.

Co-Authors Abdul Aziz, Ahmad Zaed Abdul Rahim Abidin, Rifai Zainul Adekunle, Ahmed Oluwatobi Afrilzal, Afril Zal Alfian Alfian Ambarwati, Mega Dewi Amerta, I Dewa Gd Bayu Ari Andika, Cruift Ani Siti Anisah, Ani Siti Anjani, Dinda Dewi 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 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 Irawan, Turino Adi Islami, Nafa Aqla Izzati, Sarah Nur Ken, R.R, Wening Khan, Dwiki Rahman Lestari, Fidia Dewi Marbun, Rany Mariani, Made Sri Muhammad Syaipul Hayat Mukarom Mukarom, Mukarom Munggaran, Silvi Wulan Naibaho, Regina Yolanda Nasrulloh, Ubaid Fandi Ni Ketut Putri Ariani Ningsih, Jihatun Ayu Ariya Nugroho, Yusuf Arieffudin nurhadi, mokhamad Paramita S, Novia Prasetyo Prasetyo Pujiharti, Yulita Purwani, Nur Setya Puspaningrum, Cici Putri, Mysi Lia Lisa Rachmawati, Amira Yuniar Rijal, Muhammad Safitri, Awalina Dea Safitri, Layil Saraswati, Sari Sari, Loesita Suryani, Dessy Rizki Tiara Putri Ryandini Ulwan, Gina Nuzul Wahyu Hidayat Wahyuningsih Widaningsih widyawati, mei Yayi Suryo Prabandari Yenni Okfrianti Yolifiandri Yunita Yunita Zaky Yopiannor, Farid Zulfayani, Zulfayani Zuliansyah, Rhyzky Ditya

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