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Analysis Of The Implementation Of Work From Home Mechanism As A Strategy To Improve Work Productivity And Sales Effectiveness At PT. MAP Fitrianiar Amri; Sampurno A Chaliq; Indah Masri
Jurnal Ekonomi Vol. 13 No. 04 (2024): Edition October -December 2024
Publisher : SEAN Institute

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The COVID-19 pandemic has forced organizations to change their functional status quo, leading to the new norm of working from home (WFH). WFH has become an increasingly common practice and is an important dimension in the future of work. The implementation of the WFH model has raised issues, particularly in Indonesia, where the WFH culture has not yet become ingrained in organizations. Challenges related to the WFH model include productivity, effectiveness, and sales trends. The impact of implementing the Work From Home (WFH) policy at PT. MAP on work productivity and sales effectiveness has been examined. Despite some coordination and production challenges due to WFH, productivity at PT. MAP remains high. Quality Assurance (QA) analysis from 2020 to 2022 shows an increase in production each year. The implementation of WFH also affected the target and realization of Selling Out, which fluctuated from 2019 to 2022, but exceeded the target in 2022. WFH also influenced direct interactions with users such as doctors, nurses, midwives, and procurement departments in hospitals and pharmacies . Although there was initially a decrease in sales due to adaptation to WFH, sales subsequently increased due to the demand for medicines in the community, especially medicines like those sought for COVID-19 symptoms.External Factor Analysis (EFAS) indicates that the implementation of WFH has a significant potential (60.5%) to enhance work productivity and sales effectiveness, despite some weaknesses (39.5%). Therefore, the implementation of WFH at PT. MAP has a greater strength (73%) than weakness (27%) and still has the potential to become a routine work model, especially at the headquarters.

Implementasi ERP Odoo dengan Modul Akuntansi pada SMK PGRI 3 Bogor Masri, Indah; Oktrivina, Amelia; Astuti, Shinta Budi; Murni, Yetty; Musta'ani, Salis; Ambarwati, Sri; Terminanto, Agung; Rasyid, Diandra Kamila
PROGRESIF: Jurnal Pengabdian Komunitas Pendidikan Vol. 5 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/progresif.v5i1.70

Vocational education in Vocational High Schools (SMK) has an important role in preparing skilled human resources, especially in facing the era of the Industrial Revolution 4.0. This Community Service (PKM) activity aims to introduce and train students of SMK PGRI 3 Bogor in implementing the Enterprise Resource Planning (ERP) ODOO system, especially in the accounting module. The methods used in this activity include lectures, discussions, practices, and evaluations. The results of the activity showed that students experienced an increase in understanding of the concept of ERP and its application in accounting. The evaluation questionnaire showed that 83% of respondents agreed that the material presented was in accordance with their needs. It is hoped that this activity can continue and provide further benefits in information technology training in other schools. Through a better understanding of ERP, students are expected to be able to develop relevant skills and compete in an increasingly digital world of work.

Peran red flags terhadap pengaruh skeptisisme profesional, pengalaman kerja dan beban kerja auditor terhadap kemampuan auditor mendeteksi fraud Indah Masri; Yetty Murni; Amelia Oktrivina; Elsa Maura Adhianti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 1 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i1.649

This study aims to see the role of red flags as a moderating variable of professional skepticism, work experience, and workload on the auditor's ability to detect fraud on a survey conducted in several public accounting firms in Jakarta. This study uses primary data to analyze and evaluate the questionnaires distributed to 50 auditors as respondents. Data analysis using PLS-SEM proves that only work experience has a significant positive effect at the 5% level on the auditor's ability to detect fraud. Meanwhile, the red flag has a significant positive effect at the 5% level as a moderating variable to weaken the negative effect of workload on the auditor's ability to detect fraud. Implications and suggestions are explained in the article

Peranan security concern dalam kenyamanan transaksi perbankan secara online dan dampaknya terhadap kinerja perbankan Yuana Rizky Octaviani Mandagie; Indah Masri; Widyawati Widyawati; Fitri Angger Pangestu; Adinda Atmiard Sukma
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 1 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i1.650

This study aims to examine the role of security concerns in the convenience of online banking transactions, which consist of the convenience of access, the convenience of transactions, and convenience of benefits, as well as seeing the impact on banking performance. This study uses primary data by distributing questionnaires to respondents from the Academic Community of FEB Univ Pancasila who use online banking transactions. The analysis method uses Structural Equation Model (SEM) with smart PLS. The results showed that the convenience of access was proven to improve banking performance. On the other hand, transaction convenience has a significant negative effect on financial performance, which means that the speed and ease with which consumers can complete transactions reduces financial performance; this may be due to the imperfect mobile banking application or weak internet networks. Likewise, security concern also shows a significant negative effect on financial performance, which means that consumer attention to the safety and security of transaction data and the security of personal information shared through banking platforms is still low, so customers who still feel insecure in online transactions can have an impact on the decline in banking performance

Internal Information Quality’s Role in Tax Avoidance and Earnings Disclosure Transparency Indah Masri; Amelia Oktrivina; Tryas Chasbiandani
Jurnal Akuntansi Vol. 29 No. 3 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i3.3231

This research investigates how Internal Information Quality (IIQ) moderates the link between aggressive tax avoidance and earnings disclosure transparency in consumer goods manufacturing firms from 2022 to 2024. Employing a quantitative method with financial statement data, the study finds that aggressive tax strategies significantly raise discretionary revenue, reducing transparency. IIQ acts as a moderating factor, where delays in financial reporting suggest potential earnings manipulation aimed at presenting a favourable image to stakeholders. Such delays may reduce the informative value of disclosures. The findings highlight the need for stronger corporate governance and the adoption of real-time financial reporting systems to minimise information asymmetry. This study enhances tax accounting literature by showing that IIQ impacts operational decisions and influences the reliability of financial disclosures.

INTRODUCTION TO WARUNG APPLICATION-BASED DIGITAL ACCOUNTING FOR IMPROVING THE EFFICIENCY OF FINANCIAL RECORD-KEEPING OF MSMES IN CURUG BOGOR VILLAGE Fujianti, Lailah; Masri, Indah; Kasim, Erlynda; Aditia, Didit Pustian
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 9 No. 3 (2025): SEPTEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v9i3.2893

Efficient financial recording is a major challenge for many Micro, Small, and Medium Enterprises (MSMEs), especially in rural areas. In Curug Village, Bogor, most MSME actors still rely on manual bookkeeping which is prone to errors and difficulties in accessing financing. Therefore, this service aims to introduce digital accounting through the Warung Application, which is designed to simplify the financial recording process. The training was given to 30 MSME actors in Curug Village with the aim of improving digital financial literacy and financial recording efficiency. The methods used include providing material on the basics of accounting and the use of the application, introduction of the Warung Application in accounting recording. The results of the evaluation showed a significant increase in participants' understanding of the importance of good bookkeeping. Nonetheless, ongoing mentoring is necessary to ensure the app is used effectively in the long run. This service is expected to provide direct benefits in the financial management of MSMEs and can be expanded to other regions with similar characteristics to increase the competitiveness and sustainability of MSME businesses in Indonesia.

THE EFFECT OF IMPROVING THE QUALITY OF PHARMACEUTICAL SERVICES ON OUTPATIENT SATISFACTION AND TRUST AT PT X BEKASI HOSPITAL Herawati, Jovita Novi; Yantih, Novi; Masri, Indah
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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PT X Bekasi Hospital is very aware of the importance of service quality for customer satisfaction. The survey results for the January-October 2021 period, out of 1631 total complaints against pharmaceutical services at PT X Bekasi Hospital, there were 45 complaints. Survey results and prescription coverage data show that there is still a gap between expectations and reality. This study aims to determine and explain the effect of improving the quality of pharmaceutical services on the satisfaction and trust of independent outpatients at PT X Bekasi Hospital. The research method uses a quasi-experimental method (Quasi Experiment Methode) with a control group pre-test and post-test approach. The results showed that the value of service quality was still below the score before the intervention. There is an influence of efforts to improve the quality of pharmaceutical services on the satisfaction and trust of independent outpatients at PT X Bekasi Hospital, with an influence of 62.3%. Service quality can make patient expectations of the quality of services provided in the form of quality employee performance and professional competence. Efforts to improve the quality of pharmaceutical services have an impact on the trust of independent outpatients at PT X Bekasi Hospital, with an influence of 46.8%. This means a quality management system that makes employees or employees increase their professional competence, thus making customers assess the company and its employees to be trustworthy and reliable entities.

PENGARUH PEMAHAMAN PERPAJAKAN TERHADAP JUMLAH PAJAK YANG DISETOR DENGAN KEPATUHAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Wajib Pajak E-Commerce) Umairoh, Farah Rahmawati; Masri, Indah; Lysandra, Shanti
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 4 No. 2 (2024): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v4i2.5623

Abstrak Penelitian ini bertujuan untuk menguji pengaruh pamahaman perpajakan wajib pajak E-Commerce terhadap jumlah pajak yang disetor dengan kepatuhan wajib pajak sebagai variabel intervening. Analisis ini menggunakan Smart Partial Least Square (SmartPLS). Sampel penelitian ini berjumlah 52 responden E-Commerce yang telah terdaftar dan memiliki NPWP. Pengujian hipotesis dilakukan dengan menggunakan metode resampling bootstrap dengan bantuan software Smart Partial Least Square (SmartPLS). Metodologi penelitian dilakukan dengan deskriptif kuantitatif. Pengujian validitas data dengan outer loading dan pengujian reabilitas dengan reabilitas komposit. Uji hipotesis dilihat dari P value yang dihasilkan dari Path Coefficient. Hasil penelitian ini membuktikan adanya pengaruh langsung atas pemahaman perpajakan terhadap jumlah pajak yang disetor, pemahaman perpajakan terhadap kepatuhan wajib pajak dan kepatuhan wajib pajak terhadap jumlah pajak yang disetor. Selain itu penelitian ini menunjukkan adanya pengaruh tidak langsung atas pemahaman perpajakan terhadap jumlah pajak yang disetor dengan melalui kepatuhan wajib pajak. Kata kunci : Pemahaman Perpajakan, Jumlah Pajak Yang Disetor, Kepatuhan Wajib Pajak. Abstract This study aims to examine the effect of understanding tax e-commerce taxpayers on the amount of tax paid with taxpayer compliance as an intervening variable. This analysis uses Smart Partial Least Square (SmartPLS). The sample of this research is 52 E-Commerce respondents who have registered and have NPWP. Hypothesis testing is done using the bootstrap resampling method with the help of Smart Partial Least Square (SmartPLS) software. The research methodology is quantitative descriptive. Testing the validity of the data with outer loading and reliability testing with composite reliability. Hypothesis testing is seen from the P value generated from the Path Coefficient. The results of this study prove there is a direct influence on understanding taxation on the amount of tax paid, understanding taxation on taxpayer compliance and taxpayer compliance on the amount of tax paid. In addition, this study shows that there is an indirect effect on understanding taxation on the amount of tax paid through taxpayer compliance. Keywords: Taxation Understanding, Amount of Tax Paid, Taxpayer Compliance

Peranan green capability atas pengaruh tax avoidance dan corporate social responsibility terhadap sustainable firm performance Indah Masri; Tri Astuti; Indra Satria; Nur'aini Nur'aini
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 3 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i3.1757

This study investigates the moderating role of green capability in the relationship between tax avoidance, corporate social responsibility, and sustainable firm performance among small and medium enterprises (SMEs) in the food and beverage sector in Depok City, Indonesia. Using primary data collected via Likert-scale questionnaires from 100 respondents, the findings reveal that only the first hypothesis is supported: tax avoidance positively influences sustainable firm performance, suggesting that tax-efficiency strategies can enhance business sustainability. Conversely, CSR shows no significant impact on SFP, suggesting that social initiatives have yet to meaningfully contribute to business sustainability in SMEs. Furthermore, green capability neither directly affects SFP nor moderates the relationships between tax avoidance, CSR, and SFP. Instead, it weakens the CSR–SFP link, highlighting limited environmental capability, resource constraints, and short-term profit orientation among SMEs. The results emphasize the need for stronger organizational structures and integrated strategies to enhance sustainable performance. Public interest statements This study highlights how small and medium enterprises (SMEs) can achieve sustainable business performance through effective tax efficiency strategies. While green capability and corporate social responsibility have not yet had a strong impact, the findings reveal the importance of strengthening environmental awareness, resource management, and organizational support. For policymakers and business practitioners, the results emphasize the need for targeted programs that help SMEs integrate green practices and social responsibility into their business models to enhance long-term competitiveness and sustainability.

Peranan green capability atas pengaruh tax avoidance dan corporate social responsibility terhadap sustainable firm performance Indah Masri; Tri Astuti; Indra Satria; Nur'aini Nur'aini
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 3 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i3.1757

This study investigates the moderating role of green capability in the relationship between tax avoidance, corporate social responsibility, and sustainable firm performance among small and medium enterprises (SMEs) in the food and beverage sector in Depok City, Indonesia. Using primary data collected via Likert-scale questionnaires from 100 respondents, the findings reveal that only the first hypothesis is supported: tax avoidance positively influences sustainable firm performance, suggesting that tax-efficiency strategies can enhance business sustainability. Conversely, CSR shows no significant impact on SFP, suggesting that social initiatives have yet to meaningfully contribute to business sustainability in SMEs. Furthermore, green capability neither directly affects SFP nor moderates the relationships between tax avoidance, CSR, and SFP. Instead, it weakens the CSR–SFP link, highlighting limited environmental capability, resource constraints, and short-term profit orientation among SMEs. The results emphasize the need for stronger organizational structures and integrated strategies to enhance sustainable performance. Public interest statements This study highlights how small and medium enterprises (SMEs) can achieve sustainable business performance through effective tax efficiency strategies. While green capability and corporate social responsibility have not yet had a strong impact, the findings reveal the importance of strengthening environmental awareness, resource management, and organizational support. For policymakers and business practitioners, the results emphasize the need for targeted programs that help SMEs integrate green practices and social responsibility into their business models to enhance long-term competitiveness and sustainability.

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