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Tri Widyastuti

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Author-ID : 416731

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education 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

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MENAKAR EFEKTIVITAS ISQM: PERSPEKTIF GLOBAL TENTANG MUTU AUDIT DAN TATA KELOLA RISIKO Basri, Husen; Widyastuti, Tri; Harnovinsah, Harnovinsah; Kuntadi, Cris; Ahmar, Nurmala
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.

THE EFFECTIVENESS OF USING ENGLISH LANGUAGE SPEECH ASSISTANT (ELSA) SPEAK APPLICATION ON ENGLISH SPEAKING SKILL OF THE NINTH GRADE STUDENTS OF SMP NEGERI 3 MANISRENGGO KLATEN IN THE ACADEMIC YEAR 2025/2026 Widyastuti, Tri; Haryono, Purwo; Hersulastuti, Hersulastuti
Jurnal Review Pendidikan dan Pengajaran Vol. 8 No. 4 (2025): Volume 8 No. 4 Tahun 2025
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v8i4.55247

Penelitian ini merupakan jenis penelitian kuantitatif, dengan menggunakan bentuk penelitian eksperimen. Metode penelitian eksperimen diartikan sebagai metode penelitian yang digunakan untuk mengetahui pengaruh perlakuan tertentu terhadap perlakuan lain dalam kondisi yang dapat dikontrol, dengan cara memberikan perlakuan tertentu pada kelompok eksperimen dan memberikan kelompok kontrol sebagai pembanding. Populasi dalam penelitian ini adalah seluruh siswa kelas VIII SMP Negeri 3 Mnaisrenggo Klaten. Sampel penelitian ini menggunakan purposive sampling karena diambil dari dua kelas dengan memilih berdasarkan pertimbangan dan memperoleh kelas IXa sebagai kelas eksperimen dan kelas IXb sebagai kelas kontrol karena kedua kelas tersebut hampir sama kualitasnya.. Teknik pengumpulan data menggunakan test dan dokumentasi. Teknik analisis data menggunakan teknik statistic t ( Uji-t ).Berdasarkan analisis data dari penelitian dan pengujian hipotesis yang dilakukan, dapat disimpulkan bahwa metode pembelajaran menggunakan aplikasi English Language Speech Assistent (ELSA) Speak berpengaruh terhadap kemampuan berbicara bahasa Inggris. Hasil belajar siswa yang menggunakan pembelajaran berbasis aplikasi English Language Speech Assistent (ELSA) Speak lebih tinggi dibandingkan dengan siswa yang menggunakan pembelajaran konvensional. Peningkatan kemampuan berbicara bahasa Inggris menunjukkan bahwa rata-rata di kelas eksperimen berada pada kategori sedang, sedangkan rata-rata di kelas kontrol berada pada kategori rendah. Hal ini juga ditunjukkan dari hasil uji t posttest siswa dengan diperoleh nilai posttest Sig. (2-tailed) lebih besar dari nilai alpha penelitian, sehingga dapat disimpulkan bahwa H0 penelitian ini ditolak dan H1 diterima. Oleh karena itu, dapat disimpulkan bahwa penggunaan aplikasi English Language Speech Assistent (ELSA) Speak untuk pengajaran kemampuan berbicara bahasa Inggris dalam mata pelajaran Bahasa Inggris kelas sembilan di SMP Negeri 3 Manisrenggo, Klaten efektif.

The Influence of self-efficacy, work discipline, and compensation on employee performance through work motivation in textile and garment companies in West Java Sjarifudin, Didin; Widyastuti, Tri; Renwarin, Joseph MJ; Suroso, Sugeng
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

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 Tax Avoidance in Property and Real Estate Companies Listed on the Indonesia Stock Exchange: Analysis of Profitability, Leverage and Company Size (Literature Review Study) Widyastuti, Tri
International Journal of Advanced Multidisciplinary Vol. 4 No. 4 (2026): International Journal of Advanced Multidisciplinary (January - March 2026)
Publisher : Green Publisher

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

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.

Determinants of Financial Reporting Quality Mediated in the Prevention of Fraudulent Financial Reporting and Firm Size as a Moderator Siagian, Ade Onny; Manurung, Adler Haymans; Widyastuti, Tri; Hidayat, Wastam Wahyu
Annals of Human Resource Management Research Vol. 6 No. 1 (2026): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v6i1.3340

Purpose: This study examines the effects of good corporate governance, internal audit function effectiveness, organizational culture, and information technology innovation on the quality of financial reporting, with the prevention of fraudulent financial reporting as a mediator. Additionally, it investigates the role of firm size as a moderating variable. Research Methodology: A survey method was used to gather data from the finance director/general manager, audit committee, internal audit unit manager (SPI), and accounting manager/finance manager at a state-owned enterprise (BUMN). Data analysis was conducted using a Structural Equation Model (SEM) with a Partial Least Squares (PLS) approach. Results: This study found that good corporate governance, internal audit effectiveness, organizational culture, and information technology innovation positively affect the prevention of fraudulent financial reporting. Good corporate governance, organizational culture, and IT innovation also improve financial reporting quality. However, internal audit effectiveness does not directly impact financial reporting quality. Firm size strengthens the positive relationship between governance mechanisms and financial reporting quality, both directly and through fraudulent financial reporting prevention. Conclusions: This study concludes that good corporate governance, internal audit effectiveness, organizational culture, and IT innovation are critical for enhancing financial reporting quality and preventing fraud. Firm size moderates the relationship, thereby amplifying the impact of these factors. Limitations: This study is limited to state-owned enterprises (BUMNs) and relies on self-reported data, which may introduce bias. Contributions: This research contributes insights into improving financial reporting practices by highlighting the roles of governance and organizational factors.

Co-Authors Ade Onny Siagian Adi Muhajirin Adi Suryani Adler Haymans Manurung Afianti, Nundung Ari Agatha Maharani Yulaeli Agus Setiawan Ahmad, Mauledy Aisyah Aisyah Alfiandi, Abi Amalia Mustika Aryafu'adi Amelia Rahmi Ananta Vidada, Irwin Ananto Krisna Wardhana Andjani, karina Anggara, Fauzan ANGGRAENI, NUNI Aviyanti, Cut Bambang Karsono Bambang Karsono Bambang Purwoko Basri, Husen Bayu Muktiono Bisri Bisri, Bisri Budi Artha, I Wayan Budiyono Budiyono Chaerudin, Denden Ridwan Chatarina Umbul Wahyuni Choirul, Anwar Cris Kuntadi Dahlan, Zaeni Daito, Apollo Damayanti, Rida DANIAL THAIB Darmansyah DARMANSYAH . Denden Ridwan Chaerudin Desta Octovialyna, Clara Devy Octaviana Dewi, Ananda Pravista Dharmanto, Agus Dicki Bakhtiar Purkon Didin Sjarifudin, Didin Djaddang, Syahril DODY KURNIAWAN Dwi Astiani Dwinanda, Jessica Sukma Eduard, Magdalena Belinda Edy Supriyadi Efendi, Herlina Ekawati, Mida Erdian, Ahmad Edo Faizal Hamzah Fatimah, Cucu Fe, Didi Febrianty, Fitria Firdani, Fanni Fitri Indri Yani Fitrina Afrianti, Fitrina Fitriyeni Fitriyeni Fitriyeni, Fitriyeni Gerry Juan Carlos Hadi Wibowo Handayani, Ratna Dwi Hapzi Ali Harnovinsah Harnovinsah Hasanah, Ajeng Yusriah Hasanuddin Hasanuddin Heni Pujiastuti Herdiana, Irfan Heriyanto, Yonan Herlin Widasiwi Setianingrum Hersulastuti, Hersulastuti Hieronimus Erwin Indrawan Hillman Mushaddiq Suaidy Hoerunisa, Siti Nisa Ibrahim, Rizal Indah Puspita Sari Inni Ayati Irvan Herdiana Irvandi Gustari Isa Insanuddin Istianingsih Sastrodiharjo, Istianingsih Jawade Hafidz Junianti, Emmy Kartika Dewi Khaira Refika Koesoemah, Hetty Anggrawati Kristiani, Wina Kristy, Fiona Kusumawardani, Angelica Sasha Laut, Deru Marah Lestari, Anggia Ayu Lestari, Puspita Hanggit Linawati Linawati Linda, Dewi Alfa M. Mahdi Alatas Mahmud Syarif Maidani, Maidani Manafe, Joya Mangkupradja, Didi Rochyadi Manurung, Gerson Marcelino, Ragil Marfiana, Andri Maulida, Nadilla Nurul Mawadah, Afrida Nita Mawardi Saleh Megananda Hiranya Putri Merawati , Endang Etty Mimin Kusmiyati, Mimin Mulyadi Mulyadi Munir, Ningky Sasanti Nabilah Rafifah Khairunnisa Nariswari PD1, Avisa Nathasya, Stella Neneng Nurjanah Ni Nyoman Sawitri Nilasari, Pratiwi Ningrum, Endah Prawesti Ningrum, Nining Novani, Elvi Tri Noviapratami, Nikky Nugroho Pratomo, Wahyu Nurfadhillah, Septy Nurkamila, Mia Nurmala Ahmar Nurul Fatikhah, Nurul Nuryati, Tutty Octavianingrum, Sekar Intan Pangaribuan, Dessy Kristanti Pasaribu, Cindy Aryanti Perwitasari, Nurdiyanti Pitoyo, Bayu Seno Prabowo, Wahyudi Praptiwi, Yenni Hendriani Pratama, Teddy Fatrianda Pratiwi Nila Sari Primadi Candra Susanto Primandita Fitriandi Purnama Indah, Dwi Purwo Haryono Putra, Christophorus Indra Wahyu Putra, Elpri Darta Putri, Nanda Hanifah Putri, Nella Ameliana Putri, Winda Gusnizar R Wisnu Prio Pamungkas Rachman, Faizal Rachmat Pramukty Raden Parianom Rafina Pebriani Sukardi Rahman, Ifal Rahmat Akbar Kurniawan Rahmawati Indah Lestari Ramdani, Safier Rely, Gilbert Renwarin, Joseph MJ Restanto, Didik Pudji Restuning, Sekar Rianto, Muhammad Richo Risma Adelina Simanjuntak Rito, Rito Rizka Amalia, Jihan Rizqi, M. Aris Rudyansyah Fadil Al Zuhra Ryad, Ahmad Muhammad S, Sufyati H Sabila, Roudhotus Safrezi Fitra Salim , Fahruddin Salsabilla, Trina Deswita Sari, Eka Lala Sari, Gema Ika Sari, Novita Syahidah Sari, Pratiwi Nila Sari, Sonia Nanda Sasanti, Ningki Septianingsih, Dewi Setiyariski, Ramdani Sevina Ghina Nafila Shabrina Nurunnisa Sholeh Avivi Silviana, Adella Simatupang, Darbin Siswadhi, Ferry SITI FATIMAH Siti Fatimah Sri Mulyanti Sugeng Suroso SUGENG SUROSO, SUGENG Sugiharti Sugiharti Suhardi Suhardi Sumarno , Sumarno Supriyadi Supriyadi Supriyanto, Irwan Suratno Suratno Sya'diyah, Rainanda Nabilatu Syahrani, Alifia Syamsul Bahri Triyani Ismayadi tutty nurhayati Ulfah Utami Ulfah Utami Wahono, Sri Wahyu Hidayat, Wastam Wastam Wahyu Hidayat Widasiwi , Herlin Widi J H, Erwin Wina Endra Nitha Wiruma Titian Adi Yanti, Annisa Ardhana Yasir Yasir Yayat Sudaryat Yosef Abdul Ghani Yudha Febri Al Paksi Yulaeli, Tri Zahara Tussoleha Rony Zalfa, Alifia Rizky Zul Asman Zulkifli Zulkifli Zulkifli

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