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All Journal IJBE (Integrated Journal of Business and Economics) NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Dinasti International Journal of Management Science International Journal of Business Studies JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Manajemen Ubhara Jurnal Ilmu Manajemen Terapan (JIMT) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Yumary: Jurnal Pengabdian kepada Masyarakat Journal of Sustainable Community Development (JSCD) Jurnal Pengabdian kepada Masyarakat Studi Ilmu Manajemen dan Organisasi JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Ekonomika dan Manajemen Jurnal Pengabdian Teratai Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Annals of Human Resource Management Research Reviu Akuntansi, Manajemen, dan Bisnis Studi Akuntansi, Keuangan, dan Manajemen Journal of Accounting and Finance Management (JAFM) JURNAL BISNIS ADMINISTRASI DAN MANAJEMEN SENTRI: Jurnal Riset Ilmiah International Journal of Advanced Multidisciplinary Jurnal Ekonomika Manajemen Dan Bisnis Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Jurnal Penelitian Ekonomi Manajemen dan Bisnis Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Nusantara Mengabdi Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Manajemen dan Ekonomi Sammajiva: Jurnal Penelitian Bisnis dan Manajemen International Journal of Economics, Management and Accounting Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Jurnal Penelitian dan Pengabdian Masyarakat Scientica: Jurnal Ilmiah Sains dan Teknologi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Pusat Publikasi Ilmu Manajemen Jurnal Ilmiah Ekonomi dan Manajemen International Journal of Sustainability in Research (IJSR) Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ilmiah Manajemen Surya Pasca Scientia MARAS : Jurnal Penelitian Multidisplin International Journal of Global Sustainable Research Jurnal Riset Ilmiah Jurnal Penelitian dan Pengkajian Ilmiah Indonesian Journal of Economics and Strategic Management Jurnal Manajemen Bisnis Era Digital Global Leadership Organizational Research in Management Amwaluna: Jurnal Ekonomi dan Keuangan Syariah LANCAH Jurnal Inovasi dan Tren JIMEK Efisiensi: Jurnal Penelitian dan Pengembangan Ilmu Manajemen Jurnal Manajemen Bisnis Krisnadwipayana Glosains: Jurnal Sains Global Indonesia Jurnal Riset dan Inovasi Manajemen Optimal: Jurnal Ekonomi dan Manajemen
Dewi Puspaningtyas Faeni
Universitas Dirgantara Marsekal Suryadarma
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Pengaruh Manajemen Talenta Terhadap Pengembangan Sumber Daya Manusia Di Era Digital Dewi Puspaningtyas Faeni; Jumawan Jumawan; Alicia Angela Yohanas; Dinda Adelia; Elsa Santika; Nur Putri Cahyaningsih; Rani Rahmadiani; Nabella Nur Afiyah
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 3 No. 3 (2023): NOVEMBER : JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v3i3.2467

Abstract

Currently, globalization has entered the digitalization era, where digitalization has become one of the most important factors in organizational life. In recent years, there has been a steady increase in the use of technology in HR strategy and planning. This article explains how to apply talent management to develop human resources in this digital era. The method used in writing this article is using the literature review method, which searches databases from various reference sources such as journals, books and necessary data related to talent management. Effective talent management includes not only managing traditional human resources, but also focusing efforts on developing digital skills, identifying talent that fits digital initiatives, and creating a culture of innovation. Flexibility, mobility and giving employees greater responsibility have become important elements in successful talent management in the digital era. The use of technology also plays a key role in talent management with tools and data analytics that support better decision making. Regular evaluation and employee engagement are important aspects in ensuring successful talent management. Effective talent management will help companies remain competitive and ready to face ongoing technological changes.
Optimizing Human Resources Management at PT. Sritex With Business Intelligence Faeni, Dewi Puspaningtyas; Rahma, Sofie Aura
LANCAH: Jurnal Inovasi dan Tren Vol. 2 No. 2 (2024): JUNI-NOVEMBER 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v2i2.2769

Abstract

PT Sri Rejeki Isman Tbk (Sritex), one of Indonesia's largest textile companies, is facing significant Human Resource Management (HRM) challenges. To address these challenges, Sritex has started utilizing Business Intelligence (BI) technology to optimize their HRM practices and improve operational efficiency, productivity, and employee satisfaction. This study aims to explore the application of BI in HRM at Sritex and identify the positive impacts it brings. BI is a technology that collects, integrates, analyzes, and presents business data to support decision-making. With BI, Sritex can manage employee data more efficiently, conduct in-depth performance analysis, and make accurate workforce planning. The research findings show that implementing BI at Sritex has several benefits. It enhances recruitment efficiency, allows for more targeted employee development, enables accurate performance assessments, and facilitates competitive compensation. Additionally, BI helps in real-time monitoring and evaluation of employee performance, allowing management to take prompt actions to improve productivity and efficiency. However, there are challenges such as resistance to change and significant investment requirements that arise during the implementation process. This research provides valuable insights for Sritex and other textile companies facing similar HRM challenges. By applying BI technology, these companies can enhance their competitiveness in the global market through more effective and efficient HRM practices.
The Role of Management Information Systems in the E-Commerce Industry on the Shopee Application Program Faeni, Dewi Puspaningtyas; Carolina, Anggraini Putri Otorus
LANCAH: Jurnal Inovasi dan Tren Vol. 2 No. 2 (2024): JUNI-NOVEMBER 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v2i2.2770

Abstract

This study examines how Management Information Systems (MIS) can enhance the efficacy and efficiency of e-commerce operations, with a specific emphasis on the Shopee app. SIM has become an essential tool for supporting business strategy, operational management, and customer interaction as a result of the information technology industry's rapid development. One of the top e-commerce sites in Southeast Asia, Shopee, has combined a number of SIM components, including supply chain management, market analysis, and customer data management, to optimize user experience and business performance. The study's findings indicate that managing the dynamics of the competitive e-commerce market and fostering Shopee's long-term growth and innovation depend heavily on the successful deployment of SIMs. The research's practical implications include suggestions for additional SIM development in e-commerce applications, with a focus on improving user experience and data security.
Pengaruh Intangible Asset dan Profitabilitas terhadap Tax Avoidance dengan Transfer Pricing sebagai Variabel Moderasi Bagus Aditya, Ade; Nuryati, Tutty; Rossa, Elia; Puspaningtyas Faeni, Dewi; Manrejo, Sumarno
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1570

Abstract

The aim of this research is to analyze theories explaining intangible assets, profitability, and transfer pricing in relation to tax avoidance. This study employs a quantitative approach through a literature review method. It presents the theoretical foundation, other explanatory variables, and findings from previous research. The research is grounded in agency theory and stakeholder theory. The supporting variables influencing tax avoidance consist of intangible assets and profitability, with transfer pricing serving as a moderating variable. The results indicate the influence of intangible assets and profitability on tax avoidance, as well as the moderating effect of transfer pricing on the relationship between intangible assets, profitability, and tax avoidance. This study aims to provide insights into understanding the observed phenomena.
Pengaruh Capital Intensity, Profitabilitas terhadap Tax Avoidance dengan Kepemilikan Institusional sebagai Variabel Moderasi: Studi Kasus Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia Tahun 2018-2022 Kinasih, Estu; Nuryati, Tutty; Rosa, Elia; Puspaningtyas Faeni, Dewi; Manrejo, Sumarno
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1574

Abstract

The aim of this research is to determine the relationship between variables through hypothesis testing, in order to obtain research results. This type of research is causal or the relationship of cause and effect with a quantitative approach. The sampling technique in this research used purposive sampling. The results of this research show that capital intensity and profitability have a positive effect on tax avoidance. Institutional ownership as a moderating variable is able to moderate capital intensity and profitability on tax avoidance.
Pengaruh Mekanisme Bonus dan Intangible Assets terhadap Transfer Pricing dengan Tax Avoidance sebagai Variabel Moderasi Putri Anggraeni, Selvia; Nuryati, Tutty; Rossa, Elia; Puspaningtyas Faeni, Dewi; Manrejo, Sumarno
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1575

Abstract

The purpose of this research is to analyze theories explaining the influence of bonus mechanisms and intangible assets on transfer pricing, with tax avoidance as a moderating variable. This study employs a quantitative approach through a literature review method. The research presents theoretical foundations, other explanatory variables, and findings from previous studies. The study is grounded in agency theory and signaling theory. Supportive variables influencing transfer pricing consist of bonus mechanisms and intangible assets, moderated by tax avoidance. The results indicate different relationships between bonus mechanisms and intangible assets concerning transfer pricing, as well as the relationship between tax avoidance in moderating bonus mechanisms and intangible assets concerning transfer pricing. This study aims to provide an overview to explain the occurring phenomenon.
Pengaruh Profitabilitas, Ukuran Perusahaan dan Leverage Pada Perusahaan Manufaktur Sektor Makanan & Minuman Terhadap Tax Avoidance Putri, Melansa; Nuryati, Tutty; Rossa, Elia; Puspaningtyas Faeni, Dewi; Manrejo, Sumarno
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1576

Abstract

The purpose of this study is to find dan analyze theories regarding the effect of profitability, company size, dan leverage on tax avoidance. This research uses the literature review method. In this study, researchers analyzed dan explained variables from other literature findings. The theories used in this study are agency theory dan behavioral theory (TPB). The results stated that profitability, company size, dan leverage in food dan beverage sector manufacturing companies have a positive effect on tax avoidance.
Pengaruh Pemanfaatan Teknologi Informasi, Pengetahuan Perpajakan dan Tarif Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi Pengguna E-Commerce di Bekasi Cahya Kamila, Aulia; Nuryati, Tutty; Rossa, Elia; Puspaningtyas Faeni, Dewi; Manrejo, Sumarno
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1577

Abstract

Taxes are a coercive contribution from society to the state that is required by laws and regulations and is used to finance government expenditure for the benefit of the people, but the results cannot be measured directly. The aim of this research is to determine the effect of information technology utilization, tax knowledge and tax rates on individual taxpayer compliance. The theory behind this research is attribution theory. This research uses the literature review method. The researcher presents reasons, other explanatory variables, and findings from previous literature. The results of this research are that information technology utilization, tax knowledge and tax rates has a effect of individual taxpayer compliance.
Pengaruh Intangible Asset dan Tunneling Incentive terhadap Tax Avoidance dengan Profitabilitas sebagai Variabel Moderasi Refi Fadilla, Meisya; Nuryati, Tutty; Rossa, Elia; Puspaningtyas Faeni, Dewi; Manrejo, Sumarno
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1578

Abstract

The purpose of this study was to determine the effect of intangible assets and tunneling incentive on tax avoidance and to determine whether profitability can moderate intangible assets and tunneling incentive on tax avoidance in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2022. The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2022. The research population is also included in the scale of multinational companies. Sampling in this study was conducted using a nonprobability sampling approach. The technique used to determine the sample in this study was purposive sampling. The type of data required in this study is secondary data in the form of financial statements. These results show different relationships between intangible assets and tunneling incentive on tax avoidance, as well as the relationship between profitability in moderating intangible assets and tunneling incentive on tax avoidance.
Pengaruh Penerapan Sistem E-Filing, Pengetahuan Perpajakan Dan Peran Relawan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi di Bekasi Novianti, Anita; Nuryati, Tutty; Rossa, Elia; Puspaningtyas, Dewi; Manrejo, Sumarno
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1579

Abstract

Taxes play a critical role in Indonesia's development. According to statistics provided by the Central Bureau, taxes contributed an average of 79% to 82% of total state revenue between 2019 and 2023. However, there remains a discrepancy between the number of taxpayers reporting their obligations and the set target. To enhance compliance, innovations such as the e-filing system and tax volunteer program are utilized. This study employs a quantitative methodology utilizing surveys as a data collection technique through individual taxpayer questionnaires in Bekasi. The population and sample were determined using a simple random sampling methodology. Primary data were gathered from the questionnaires, while secondary data were collected from the literature, forming the basis of the research. The study's findings suggest that the utilization of the e-filing system, possession of tax knowledge, and availability of tax volunteers significantly contribute to the compliance of individual taxpayers in Bekasi.
Co-Authors ACHMAD FAUZI Achnihadian, Janjan Adelia Vita Arzety Adelia Vita Arzety Adi Wibowo Noor Fikri Adisya Poeja Kehista Agus Mulyana Agustian Zen Agustiningsih, Indriani Ahmad Faisal Ajijah Jumani Akbar, Kurnia Rizza Alatthur, Yuza’ Alawiyah, Savira Alfarizky, M Ferdy Agus Ali , Ananda Salaisha Alicia Angela Yohanas Alicia Angela Yohanas Amelia Putri Amelia, Husnaya Angga Ian Saputra Anna Wijayanti Annuri, Dina Fitria Antariksa, Susilo Negoro Dony Antoni, Hendro Arbeka Feriza Rapfalensia Ardiansyah, Felix Ari Bryllianto Falih Hidayat Aribowo, Galih Satrio Aspani, Rony Auliya, Natzwah Azkavia Rosmayusi Azkavia Rosmayusi Azril Hikmal Arsya Bagus Aditya, Ade Bahagia Juwanda Surbakti Bambang Gunawan Bayu Sayeti, Arya Bayu Seno Pitoyo Cahya Kamila, Aulia Cahyadi Husada Carolina, Anggraini Putri Otorus Danita, Jeni Rahayu Dara Dela Syeikholbi Dela Syeikholbi Desi Dendi Anggi Gumilang Denny Boy Sitanggang Denny Boy Sitanggang Dewi Sri Wulandari Dharmanto, Agus Diana Aulia Diana Prameswari, Diana Dinda Adelia Dinda Adelia Djasda, Djasda Djuni Thamrin Dwi Hafifah Perdiyanti Dwi Putri Aprillia Edward Efendi Silalahi El Kafafi, Siham El-Kafafi, Siham Elena Syafa Chamilla Elisa Nabila Putri Elisa Nabila Putri Elna Rosdiana Putri Elsa Santika Elsa Santika Enjelina, Widhya Nur Erfin Amiruddin Ermiyani, Nayla Pungky Fadhila, Muhammad Rasyid Fadila Kurniasih Fadilah , Nayla Nur Faeni, Ratih Farizqi, Muhammad Rayhan Farrasi, M. Hanif Rafi Fatah Al Munawar Fathia Rizqi Ananda Fathir Achmad Sabiilah Fauziah, Nurul Afni Fauzianti, Prita Prameswari Fazriah Putri Ramadina Fikri , Adi Wibowo Noor Fiqria Nur Ramadhan Ghaly, Raihan Athallah Gifara Ismatun Naili Gunawan, Bella Ananda H M Kemalsyah Hadita Hadita Hadita, Hadita Halimatusa’diah Halimatusa’diah Halimatussaadah, Halimatussaadah Handayani, Milda Hani Yulianti Hapzi Ali Hardiansyah, M. Fajar Rizky Hasanudin Hasanudin Hattu, Shendy Heni Pujiati Hermansyah, Mauren Putri Herni Pujiati Hidayat, Ravindra Safitra Himawan, Vahistha Al Wafiqa Huwaida, Najla I Dewa Ketut Kerta Widana I Dewa Ketut Widana Ika Wijayanti Ike Fitriani Imam Supangat Imelda, Imelda Indah Rizki Maulia Indah Rizki Maulia Indra Satriyono ISNAWATI Iswandir Iswandir Iswatun Hasanah Joni Mardiansyah Jumawan Jumawan, Jumawan Kamilah, Nur Aulia Kania Rifdah Gunawan Kanizah Kanizah Kehista, Adisya Poeja Kezia Eveline Silaen Khairunisa Munyati Khairunnisa Khairunnisa Khoironi, Ihza Bima Kinasih, Estu Kusumawardani, Salwa Nabilah Liswinda, Ultra Lufiana Anggrainie Manrejo, Sumarno Marsono Marsono Marundha, Amor Maulana, Irgi Pengesta Maya Tika Zulkarnain Meri Henni Goretti Sitohang Mewarni Siregar Mira Anggaina Mira Anggaina Mohammad Fahrizal Muhammad Farhan Raziq Muhammad Fico Firdaus Muhammad Naufal, Muhammad Muhammad Nursyeha Muhammad Ridho Munyati, Khairunisa Mutiara Salsabilla Zonia Mutiara Shalsabilla Nabella Nur Afiyah Nabella Nur Afiyah Nabila Zahra Octaviany Naili, Gifara Ismatun NARYANTO, NARYANTO Nasrullah, Arsahlan Nawang Dwi Anjani Nazifa Fitri Nazifa Fitri Nazwa Dea Devilia Neng Siti Komariah Ni Nyoman Sawitri Noerlina Anggraeni Novi Aisyah Novianti, Anita Novita Wahyu Setyawati Nur Endah Sabarini Nur Putri Cahyaningsih Nur Putri Cahyaningsih Nuraini, Alya Nurgiono, Riski Nurhaeni Nursalim, Muhammad Zanuar Nurul Afni Fauziah Nurul Cahyani Nurul Huda Nuryati, Tutty Nyuhardian Nyuhardian Pasaribu, Petty Herawati Pitoyo, Bayu Seno Pradana, Wendy Mahendra Pramudita, Angelica Prananingrum, Enggar Oktarina Prasetyo, Sunu Herdi Purba, Frans Tamba Raja Putri Anggraeni, Selvia Putri Mutiara Putri, Amelia Aditya Putri, Firda Nasywa Putri, Melansa Qoirawan, Fahri Yahya Rachmat Pramukty Rahayu, Raihan Aditia Rahma, Sofie Aura Rahmawati , Putri Salsabilla Rahmawati, Firli Rala, Taufan Ramadhan, Dimas Ramadhani, Danendra Ramadhani, Qaila Nesia Ramdhan Wibisana Rani Rahmadiani Rani Rahmadiani Ratih Puspaningtias Faeni Ratih Puspitaningtias Faeni Ratih Puspitaningtyas Ratih Puspitaningtyas Faeni Ratih Puspitaningtyas Faeni Ratna Maulati Rahayu Ravindra Safitra Hidayat Refi Fadilla, Meisya Retno Fuji Oktaviani Rieki Indra Bratamanggala Riki Nur Allpiah Rina Astuti Rinny Mediyustiani Rinny Meidiyustiani Riskita, Adinda Riyan kusuma Ardhan Rony, Zahara Tussoleha Rosa, Elia Rossa, Elia Royan Roidi Royan Roidi Rusydi, Thoriqul Sabrina Fitria Novianty Sabrina Luna Rahellea Sagita, Adilah Nisrina Ayu Salsabila Taqwaning Afifi Salsabila, Sofi Nadia Salsabilla, Naura Samosir, Azarya Bounty Saputra, Brian Winata Adi Sefianggraini , Diah Ayu Seno Pitoyo, Bayu Septyad, Farhan Putra Setiawan, Jodi Setyanto, Achmad Setyawan, Irvan Arif Shalsabilla, Mutiara Sianturi, Gustini Silaen, Kezia Eveline Silvia Andriani Siregar, Petrus Kabul Swastadi Siti Komariah, Neng Siti Wahdaniyah Putri Siti Wahdaniyah Putri Sondra, William Alex SUGENG SUROSO, SUGENG Sugianto, Ananda Riby Sukmadiana, Muhammad Yusup Sulung Anom Prayogo Sumarno Manrejo Suratmono, Gabriela Chintya Syamsudin Syamsudin Syamsunasir, Syamsunasir Syukur Iman Lase Thamrin, Djuni Theresia Oktavia Sadpung Tony Teguh Ardijanto Ubaidillah, Ibnu Ulkhusna, Dewi Cantika Hikmah uswatun khasanah Wahid, Nur Rizal Abdul Waskito, Meindro Wayan Gede Endra Bratha Wibowo, Diah Ayu Retnowati Wibowo, Rais Hakim Wibowo, Titin Anawiyah Wibowo, Wuryanto Widhya Nur Enjelina Widjanarko, Wirawan Wijayanti , Ika Wijayanti, Murti Wuryanto Wibowo Yayan Hendayana Yayan Hendayana Yohanes Ferry Cahaya Yosepha, Sri Yanthy Yulaeli, Tri