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All Journal Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal ASET (Akuntansi Riset) Jurnal Ilmiah Wahana Akuntansi Jurnal Manajemen Strategi dan Aplikasi Bisnis ESENSI: Jurnal Manajemen Bisnis The International Journal of Business Review (The Jobs Review) AKURASI: Jurnal Riset Akuntansi dan Keuangan Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal STEI Ekonomi Jurnal Akuntansi Enrichment : Journal of Management BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat MAHESA : Malahayati Health Student Journal Indonesian Journal of Society Engagement (IJSE) Jurnal Ekonomi Jurnal Info Sains : Informatika dan Sains JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN RELEVAN : Jurnal Riset Akuntansi PROGRESIF Jurnal Keuangan dan Perbankan JRAP (Jurnal Riset Akuntansi dan Perpajakan) Prosiding Seminar Nasional Universitas Ma Chung Jurnal Ilmiah Akuntansi Pancasila (JIAP) Akurasi
Indah Masri
Universitas Pancasila
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Other

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Tax holiday: Akselerasi Indonesia menuju green mobility dan natural sustainability Susilawati, Susilawati; Masri, Indah; Sinaga, Lazarus; Siahaan, Friska Lasmaria Wulandari
Jurnal Manajemen Strategi dan Aplikasi Bisnis Vol 8 No 2 (2025)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/jmsab.v8i2.1314

Abstract

This study presents a comprehensive systematic literature review to integrate the literature on the effect of tax holidays on renewable energy investments, namely the electric vehicle industry (Green Mobility) and natural sustainability. By analyzing 10 final articles from the Scopus, Web of Science, and Google Scholar databases published between 2020 and 2025, this study aims to analyze tax holiday policies in the context of green mobility and natural sustainability, assess their impact on green investment, identify obstacles or challenges and recommendations for sustainable fiscal policies based on data in accelerating the adoption and development of electric vehicles in Indonesia as part of the national green economy agenda. The results of this study show that tax holidays affect green investments in the electric vehicle industry (Green Mobility) and natural sustainability, as well as fiscal strategies to address the challenges of the electric vehicle industry towards a natural, sustainable Indonesia.
Bauran pemasaran, kualitas pelayanan terhadap keputusan pembelian berdampak pada loyalitas konsumen Apotek Syahrin, Alfi; Sitanggang, Maura Linda; Masri, Indah; Oktrivina, Amelia
Jurnal STEI Ekonomi Vol. 32 No. 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v32i02.1317.recovery

Abstract

Changes in the pharmaceutical business paradigm, one of which is pharmacies, happened because of the Public Medical coverage program. Progressions might affect pharmacies, such as decreasing prescription acceptance, thereby potentially losing consumers. Data from Cipayung District, East Jakarta, for 2017-2022 shows 40 pharmacies, 28 pharmacies (70 percent) stayed standing, and 12 pharmacies (30 percent) closed. The research aims to determine the influence of the marketing mix and service quality on purchasing decisions and their impact on pharmacy consumer loyalty—Quantitative Research Methods. Sampling used a simple random sampling method; data was processed using Smart PLS. The sample determined using the Slovin formula was 100 respondents utilizing a survey. Research results show that marketing mix influences purchasing decisions. Service quality affects purchasing decisions. Marketing mix influences consumer loyalty. Service quality influences consumer loyalty. Purchasing decisions influence consumer loyalty. Marketing mix influences consumer loyalty through purchasing decisions. Service quality affects consumer loyalty through purchasing decisions. Note: This article serves as a restored version of the original content following a corruption incident. The Digital Object Identifier (DOI) has been successfully re-registered and reactivated to ensure continued accessibility and citation integrity. 
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

Abstract

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

Abstract

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.
Pengembangan Strategi Industri Kreatif Sangkar Burung di Kecamatan Bogor Barat Menghadapi Persaingan Global Amelia Oktrivina; Indah Masri; Iha Haryani Hatta; Yuana Rizky; Octaviani Mandagie; Mulyadi Mulyadi; Cotoro Mukri
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v5i3.930

Abstract

The birdcage industry in West Bogor Subdistrict has immense growth potential. However, it faces several challenges that need to be addressed. This study aims to create an effective strategy for addressing competition through SWOT analysis. A descriptive and qualitative approach was used to depict the industry's condition and analyze internal and external factors that impact its performance. The findings reveal that the birdcage industry possesses strengths in product quality and an experienced workforce but also faces weaknesses such as limited production tools and access to international markets. Opportunities include local market and government support, while threats mainly arise from international competition and fluctuating raw material prices.
Peningkatan Keahlian Pembukuan Usaha Bagi UMKM Pulau Pramuka Jakarta Lailah Fujianti; Basis Gumilarsih; Susilawati Susilawati; Indah Masri; Amelia Oktrivina
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol. 5 No. 3 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v5i3.1152

Abstract

Small and Medium Enterprises (MSMEs) often need help maintaining proper bookkeeping practices. This crucial aspect can help them understand their financial health, keep track of their performance, and make informed decisions. However, many MSME owners need more bookkeeping skills or time to manage it effectively. As a result, they may need to realize the importance of keeping accurate records. The issue is particularly acute amongst MSMEs in Pulau Pramuka, where low levels of education contribute to the problem. To tackle this issue, a dedicated training and bookkeeping assistance service has been established to support MSME actors on the island. This initiative aims to enable MSMEs to maintain proper bookkeeping practices and make informed business decisions, which can improve their financial performance and long-term sustainability.
Meningkatkan Nilai Ekonomi Lokal melalui Keripik Ubi Jalar yang Inovatif Amelia Oktrivina Siregar; Indah Masri; Iha Haryani Hatta; Yuana Rizky Octaviani Mandagie; Mulyadi Mulyadi; Cotoro Mukri
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol. 6 No. 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v6i3.1349

Abstract

Sweet potatoes are a key agricultural product in Indonesia, particularly in five significant provinces: West Java, Central Java, East Java, Irian Jaya, and North Sumatra. One popular way to prepare sweet potatoes is by making them into delicious and nutritious chips. Chips are dry, crunchy snacks known for their durability, convenience, and ease of storage. Creating sweet potato chips could boost the economic value of fresh sweet potatoes. Given these points, introducing innovative sweet potato chips with enhanced nutritional value presents an enticing solution to address community nutritional needs and create new snack options. With a shortage of processed sweet potato products available, offering a variety of sweet potato chip flavors can also promote public health.
Co-Authors Abdul Rozak Assodiki Adinda Atmiard Sukma Aditia, Didit Pustian Adrian Muluk, Muhammad Afrini Saraswati Agung Terminanto Alfi Syahrin, Alfi Ameilia Damayanti Ameilia Damayanti Amelia Oktrivina Siregar Ayu Woro Angelina Bambang Suprayitno Bani Akbar Khatami Bantasyam, Sofyan Basis Gumilarsih Budi Kurniawan Cotoro Mukri Dimas Wardianto Djaddang, Syahril Dymitri Hani Puspita Sari Elsa Maura Adhianti Erlangga, Aldy Putra Fikha Amelia Rachim Fitri Angger Pangestu Fitrianiar Amri Frisca, Dinda Putri Fujianti, Lailah Herawati, Jovita Novi Iha Haryani Hatta Indra Satria Juwanto, Miranda Alifarahmah Kasim, Erlynda Kurnia Heriansyah Lailah Fujianti LAILAH FUJIANTI Lysandra, Shanti Maura Linda Sitanggang Melinda Majid Muchlis Muchlis Mulyadi Mulyadi Murni, Yetty Musta ‘Ani, Salis Musta'ani, Salis Nelyumna Rizal Ni Putu Eka Widiastuti Novi Yantih Noviyantih, Noviyantih Nur'aini Nur'aini Nuryati, Tutty Octaviani Mandagie Oktrivina, Amelia Pitaloka, Calya Sekar Arum Putri Utami Rafrini Amyulianthy Randy Kuswanto Rasyid, Diandra Kamila Ria Indah Rahmawati Riska Yustisiana Sailendra, Sailendra Salis Musta Ani SALIS MUSTA ANI Sampurno A Chaliq Saprudin Saprudin, Saprudin Sembiring, Rinawati Shanti Lysandra Shinta Budi Astuti Shirly Kumala Shirly Kumala Siahaan, Friska Lasmaria Wulandari Sinaga, Lazarus Sitanggang, Maura Linda Susilawati Susilawati Susilawati, Susilawati Syafira Gunawan Thyas Tri Agathya TRI ASTUTI Tryas Chas Biandani Tryas Chasbiandani Umairoh, Farah Rahmawati Vinne Shabrina Budiono Wida Feriningsih Widyaningsih Azizah Widyawati Widyawati Wiwi Idawati Yandriyani, Devilke Yetty Murni Yuana Mandagie Yuana Rizky Yuana Rizky Octaviani Mandagie