Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jurnal STEI Ekonomi BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat
Indah Masri
Universitas Pancasila, Jakarta, Indonesia
Humanities Economics, Econometrics & Finance Education Public Health Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Edukasi Teknologi Akuntansi: Penerapan ERP Odoo dalam Pengembangan Kompetensi Lanjutan Pada Siswa di SMK BOASH 1 Bogor Amelia Oktrivina; Indah Masri; Yetty Murni; Salis Musta ‘Ani; Shanti Lysandra; Sailendra Sailendra; Agung Terminanto; Calya Sekar Arum Pitaloka; Miranda Alifarahmah Juwanto
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol. 8 No. 1 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v8i1.1752

Abstract

This Community Service (PKM) activity aims to provide accounting technology education through the implementation of the Odoo Enterprise Resource Planning (ERP) system to improve the advanced competencies of students at SMK Boash 1 (SMK Taruna Terpadu 1) Bogor. The training was held on August 26, 2025, for three hours, involving 31 12th-grade students and two accompanying teachers. The implementation method included an introduction to the accounting module in Odoo, practical simulations, and evaluation through a participant satisfaction survey. The results of the activity demonstrated an increased understanding of the ERP system and its application in digital accounting. This activity also produced outputs in the form of IPR (Intellectual Property Rights) number 000986082 and activity documentation. Thus, this training successfully contributed to preparing competent human resources ready to face the challenges of the Industry 4.0 era.
Toward a conceptual framework of tax sustainability reporting in SMEs and e-commerce: A systematic literature review and future research agenda Indah Masri; Nelyumna; Petiana Indriati; Syafira Nurhaliza; Muhammad Syarif
Jurnal STEI Ekonomi Vol. 35 No. 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v35i2.497

Abstract

This study aims to develop a conceptual framework of tax sustainability reporting (TSR) for small and medium enterprises (SMEs) and e-commerce by synthesizing literature on sustainability reporting, taxation, digital transformation, and organizational management.  A systematic literature review (SLR) was conducted using the PRISMA protocol and the Theory, Context, Characteristics, and Methodology (TCCM) framework to identify key themes, theoretical foundations, research gaps, and future research directions.  TSR is identified as a multidimensional organizational capability influenced by organizational culture, technological capability, e-commerce adoption, governance, institutional pressures, and stakeholder expectations. Beyond compliance, TSR can enhance transparency, accountability, and sustainable value creation.  This study proposes an integrated framework linking TSR with sustainability accounting, taxation, ESG, digital transformation, and SME management. The framework integrates Stakeholder Theory, Legitimacy Theory, Institutional Theory, and the Resource-Based View and provides a research agenda for future theoretical and empirical studies.
Co-Authors Agung Terminanto Calya Sekar Arum Pitaloka Miranda Alifarahmah Juwanto Muhammad Syarif Nelyumna Oktrivina, Amelia Petiana Indriati Sailendra Sailendra SALIS MUSTA ANI Shanti Lysandra Syafira Nurhaliza Yetty Murni