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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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Pengaruh Return On Asset, Return On Equity dan Net Profit Margin Terhadap Pertumbuhan Laba pada Perusahaan Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Rafina Pebriani Sukardi; Tri Widyastuti; Maidani; Pratiwi Nila Sari; Endah Prawesti Ningrum
IJESM Indonesian Journal of Economics and Strategic Management Vol. 2 No. 1 (2024): Vol.2.,No.1.,2024 : March
Publisher : Draf Solusi Indonesia

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

Tujuan penelitian ini yaitu untuk menguji dan menganalisis pengaruh Return On Asset, Return On Equity dan Net Profit Margin terhadap pertumbuhan laba. Metode penelitian ini menggunakan metode penelitian kuantitatif dengan jenis dan sumber data yaitu data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Populasi dan sampel penelitian ini adalah laporan keuangan perusahaan sektor aneka industri yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Teknik pengambilan sampel yang digunakan yaitu teknik purposive sampling dan menghasilkan sebanyak 55 sampel data diolah yang telah memenuhi kriteria. Metode analisis yang digunakan adalah uji statistik deskriptif, uji asumsi klasik, uji regresi linear berganda dan uji hipotesis. Hasil penelitian ini membuktikan bahwa Return On Asset tidak berpengaruh terhadap pertumbuhan laba; Return On Equity tidak berpengaruh terhadap pertumbuhan laba; Net Profit Margin berpengaruh positif terhadap pertumbuhan laba; Return On Assset, Return On Equity dan Net Profit Margin secara simultan berpengaruh terhadap pertumbuhan laba.

PENGARUH TAX PLANNING DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN KEUANGAN SEKTOR ASURANSI Manafe, Joya; Widyastuti, Tri
Investama : Jurnal Ekonomi dan Bisnis Vol 11 No 2 (2025): Investama : Jurnal Ekonomi dan Bisnis
Publisher : Investama : Jurnal Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56997/investama.v11i2.2473

Taxes are the country's largest income, but tax entities are seen as obstacles. Tax planning and tax avoidance strategies are part of managerial decisionmaking that can affect investor perception and affect the market value of a company. This research aims to test the effect of tax planning and tax avoidance on the corporate value of the insurance sector listed on the Indonesia Stock Exchange (IDX) during the period 2021- 2024. This study uses a quantitative approach with associative research types. The data used is secondary data in the form of annual financial statements from nine insurance companies, obtained through the official website of the IDX and the website of each company. Tax planning (ETR), tax avoidance (BTD), and corporate value variables using Tobin's Q. Analysis of the data was conducted using a classical assumption test, multiple linear regression and hypothesis test with the help of SPSS software version 27. Research results showed that partial tax planning did not have a significant effect on corporate value, while tax avoidance had a significant effect. Simultaneously, the two variables did not have a significant effect on corporate value. This indicates that the tax efficiency strategy in the insurance sector is not strong enough to directly affect corporate value.

PENGARUH PROFITABILITAS, LEVERAGE, DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERTAMBANGAN Sari, Sonia Nanda; Widyastuti, Tri
Investama : Jurnal Ekonomi dan Bisnis Vol 11 No 2 (2025): Investama : Jurnal Ekonomi dan Bisnis
Publisher : Investama : Jurnal Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56997/investama.v11i2.2476

The decline in tax contributions from the mining sector indicates the potential for tax avoidance by companies in the sector. Tax avoidance is a concern because it can significantly affect state revenues. This study aims to examine the effect of profitability (Net Profit Margin), leverage (Debt to Equity), and capital intensity (Capital Intensity Ratio) on tax avoidance (Cash Effective Tax Rate) in mining companies listed on the Indonesia Stock Exchange in 2022-2024. This research is a type of quantitative research. The data used is secondary data obtained from financial reports on the official website of the Indonesia Stock Exchange. Data analysis was conducted using multiple linear regression to test the effect of each variable on tax avoidance, with data processing using the SPSS 27 program. The results of the study showed that profitability partially affected tax avoidance, while leverage and capital intensity did not affect tax avoidance. Profitability, leverage, and capital intensity simultaneously affected tax avoidance.

Analysis of Internal Control, Good Corporate Governance and Reporting System Against Fraud Ade Onny Siagian; Adler Haymans Manurung; Tri Widyastuti; Zahara Tussoleha Rony
International Journal of Management Research and Economics Vol. 1 No. 4 (2023): November : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v1i4.1402

The aim of this research is that fraud is still rampant in Islamic banks, both internal and external, to obtain empirical evidence regarding the influence of internal control, good corporate governance and Violation reporting system on fraud in Islamic banks registered with the Financial Services Authority (OJK) for the 2020-2022 period. This research is quantitative in nature using secondary data in the form of annual reports of sharia banking companies for 2020-2022. The samples taken using purposive sampling were 14 companies. Data analysis uses multiple linear regression analysis with SPSS version 26 software. The research results show that the good corporate governance variable has an effect on fraud. However, the internal control variable has no effect on fraud and the Violation reporting system variable has no effect on fraud. Good corporate governance, internal control, and a violation reporting system simultaneously influence fraud. The results of this research have implications for sharia banking management to further strengthen the implementation of GCG to reduce the level of fraud in sharia banking.

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.

The Effect of Social Norms and Perceived Justice Through Personal Norms and Government Trust on Voluntary Tax Compliance With Patriotism and Tax Morale as Moderating Variables MARFIANA, Andri; WIDYASTUTI, Tri; DARMANSYAH, Darmansyah
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) -
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i2.1669

Voluntary tax compliance serves as a fundamental pillar in supporting fiscal sustainability and national development. However, the suboptimal level of compliance indicates the presence of non-technical determinants that have not been fully identified. This dissertation aims to analyze the influence of social norms, personal norms, perceptions of fairness, and trust in government on voluntary tax compliance, while also considering the moderating roles of patriotism and tax morale. This study integrates the Theory of Planned Behavior (TPB) and the Slippery Slope Framework (SSF) to construct a behavioral model of compliance based on values and authoritative relations. Data were collected from 211 individual non-employee taxpayers in the Greater Jakarta area (Jabodetabek) using a quantitative approach with Structural Equation Modeling–Partial Least Squares (SEM-PLS). Additionally, the analysis was strengthened by qualitative data obtained from open-ended questions, which were processed using NVivo. The results indicate that all main variables significantly influence voluntary tax compliance. Tax morale was found to moderate the relationships between norms, trust, and tax compliance, whereas patriotism did not exhibit a significant moderating effect. The qualitative findings support the quantitative results, particularly regarding issues of perceived unfairness and low public trust due to corruption and a lack of fiscal transparency. This study makes a theoretical contribution by expanding value- and social-based compliance models and provides practical recommendations for the formulation of fairer, more inclusive, and trust-based tax policies.

Pelatihan dan Pemanfaatan Minuman Herbal Teh Hijau sebagai Upaya Meningkatkan Imunitas Tubuh di Desa Sindangsari dan Talagasari Kecamatan Ciamis: Training and Utilization of Green Tea Herbal Beverage as an Effort to Enhance Body Immunity in Sindangsari and Talagasari Villages, Ciamis Subdistrict Kusmiyati, Mimin; Sudaryat, Yayat; Herdiana, Irfan; Widyastuti, Tri; Fatimah, Cucu
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 9 No. 8 (2024): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v9i8.7052

Green tea contains polyphenol and flavonoid compounds which have many benefits such as antioxidants, anti-inflammatory and antibacterial. Even though it is known that tea has various benefits, the level of public knowledge regarding this is still low. So this training aims to increase public awareness about the benefits of green tea. The training and evaluation methods used were post-test and pre-test by providing training on making and using green tea herbal drinks. Based on the results of the training, there was an increase in public knowledge of 15% after the training, which shows the effectiveness of training as an effective tool in increasing public understanding and knowledge regarding the benefits of green tea herbal drinks.

PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KINERJA UMKM DI KECAMATAN TAMBUN SELATAN Putri, Nella Ameliana; Widyastuti, Tri; Maidani, Maidani; Nilasari, Pratiwi
SENTRI: Jurnal Riset Ilmiah Vol. 3 No. 2 (2024): SENTRI : Jurnal Riset Ilmiah, February 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v3i2.2323

Tujuan penelitian ini yaitu menguji dan menganalisis Pengaruh Penerapan Sistem Informasi Akuntansi dan Pemanfaatan Teknologi Informasi Terhadap Kinerja UMKM di Kecamatan Tambun Selatan. Penelitian ini menggunakan pendekatan penelitian kuantitatif dan data primer dengan menggunakan kuesioner yang disebarkan ke 100 responden. Populasi dalam penelitian ini adalah para pelaku UMKM di Kecamatan Tambun Selatan. Kemudian didapatkan sampel sebanyak 100 responden yang memenuhi kriteria. Teknik sampling yang digunakan dalam penelitian ini adalah menggunakan accidental sampling. Analisis data dalam penelitian ini dilakukan secara kuantitatif, dengan menggunakan alat pengelolaan SPSS 26.0 for windows dimana mewakilkan hasil serta hipotesis penelitian. Hasil penelitian ini mejelaskan bahwa penerapan sistem informasi akuntansi berpengaruh positif dan signifikan terhadap kinerja UMKM di Kecamatan Tambun Selatan. Untuk pemanfaatan teknologi informasi berpengaruh negatif dan signifikan terhadap kinerja UMKM di Kecamatan Tambun Selatan. Secara bersama-sama penerapan sistem informasi akuntansi dan pemanfaatan teknologi informasi berpengaruh positif dan signifikan terhadap Kinerja UMKM di Kecamatan Tambun Selatan.

PENGARUH KINERJA KEUANGAN DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Dewi, Ananda Pravista; Widyastuti, Tri; Maidani, Maidani; Nilasari, Pratiwi
SENTRI: Jurnal Riset Ilmiah Vol. 3 No. 2 (2024): SENTRI : Jurnal Riset Ilmiah, February 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v3i2.2325

Penelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan dan mekanisme good corporate governance yaitu dewan direksi, komite audit, dan dewan komisaris independen terhadap pengungkapan sustainability report pada perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia. Periode pengamatan dalam penelitian ini selama 3 tahun yaitu dari tahun 2020-2022. Jumlah sampel dalam penelitian ini adalah sebanyak 57 perusahaan. Teknik pengambilan sampel penelitian ini menggunakan metode purposive sampling. Pengujian hipotesis dalam penelitian ini menggunakan metode analisis regresi linear berganda dengan menggunakan program SPSS 26.0. Hasil penelitian ini menunjukkan bahwa kinerja keuangan berpengaruh terhadap pengungkapan sustainability report. Untuk mekanisme good corporate governance pada dewan direksi tidak memiliki pengaruh terhadap pengungkapan sustainability report. Untuk mekanisme good corporate governance pada komite audit memiliki pengaruh negatif terhadap pengungkapan sustainability report. Untuk mekanisme good corporate governance pada dewan komisaris independen memiliki pengaruh positif terhadap pengungkapan sustainability report. Secara bersama-sama, kinerja keuangan dan mekanisme good corporate governance, seperti dewan direksi, komite audit, dan dewan komisaris independen, berpengaruh terhadap pengungkapan sustainability report.

PENGARUH STRUKTUR MODAL DAN KESEMPATAN BERTUMBUH TERHADAP EARNING RESPONSE COEFFICIENT PADA PERUSAHAAN SEKTOR PERBANKAN Linda, Dewi Alfa; Widyastuti, Tri; Sari, Pratiwi Nila
SENTRI: Jurnal Riset Ilmiah Vol. 3 No. 2 (2024): SENTRI : Jurnal Riset Ilmiah, February 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v3i2.2326

Tujuan penelitian ini yaitu menguji dan menganalisis pengaruh Struktur Modal dan Kesempatan Bertumbuh terhadap Earning Response Coefficient. Metode penelitian ini menggunakan metode penelitian kuantitatif, dengan jenis dan sumber data yaitu data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Populasi dan sampel penelitian ini adalah laporan keuangan perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Teknik pegambilan sampel yang digunakan yaitu teknik purposive sampling dan menghasilkan sebanyak 132 sampel data diolah yang telah memenuhi kriteria. Metode analisis yang digunakan adalah uji statistik deskriptif, uji asumsi klasik, uji regresi dengan regresi linear berganda, serta uji hipotesis. Hasil penelitian ini menunjukkan struktur modal berpengaruh terhadap earning response coefficient, kesempatan bertumbuh berpengaruh terhadap earning response coefficient, dan secara simultan struktur modal dan kesempatan bertumbuh berpengaruh terhadap earning response coefficient

Co-Authors Ade Onny Siagian Adi Muhajirin Adi Suryani Adler Haymans Manurung Afianti, Nundung Ari Agatha Maharani Yulaeli Ahmad, Mauledy Aisyah Aisyah Alfiandi, Abi Amalia Mustika Aryafu'adi Amelia Rahmi Ananta Vidada, Irwin Ananto Krisna Wardhana Andjani, karina Anggara, Fauzan Apollo Daito 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 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 Endah Prawesti Ningrum 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 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 Marcelino, Ragil Marfiana, Andri Maulida, Nadilla Nurul Mawadah, Afrida Nita Mawardi Saleh Megananda Hiranya Putri Merawati , Endang Etty Mimin Kusmiyati, Mimin Munir, Ningky Sasanti Nabilah Rafifah Khairunnisa Nariswari PD1, Avisa Nathasya, Stella Neneng Nurjanah Ni Nyoman Sawitri Nilasari, Pratiwi Ningrum, Nining Novani, Elvi Tri Noviapratami, Nikky Nugroho Pratomo, Wahyu Nurfadhillah, Septy Nurkamila, Mia 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 Purnama Indah, Dwi Purwo Haryono Putra, Christophorus Indra Wahyu Putra, Elpri Darta Putri, Nanda Hanifah Putri, Nella Ameliana Putri, Winda Gusnizar 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 Sugiharti Sugiharti Suhardi Suhardi Sumarno , Sumarno Supriyadi Supriyadi Supriyanto, Irwan 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 Yayat Sudaryat Yosef Abdul Ghani Yudha Febri Al Paksi Yulaeli, Tri Zaeni Dahlan Zahara Tussoleha Rony Zalfa, Alifia Rizky Zul Asman Zulkifli Zulkifli Zulkifli

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