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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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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

Abstract

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

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

Abstract

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

Abstract

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
Edukasi Teknologi Akuntansi: Penerapan ERP Odoo dalam Pengembangan Kompetensi Lanjutan Pada Siswa di SMK BOASH 1 Bogor Oktrivina, Amelia; Masri, Indah; Murni, Yetty; Musta ‘Ani, Salis; Lysandra, Shanti; Sailendra, Sailendra; Terminanto, Agung; Pitaloka, Calya Sekar Arum; Juwanto, Miranda Alifarahmah
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.
Peranan green capability atas pengaruh tax avoidance dan corporate social responsibility terhadap sustainable firm performance Masri, Indah; Astuti, Tri; Satria, Indra; 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 Masri, Indah; Astuti, Tri; Satria, Indra; 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.
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.
Co-Authors Abdul Rozak Assodiki Adinda Atmiard Sukma Aditia, Didit Pustian Adrian Muluk, Muhammad Afrini Saraswati Alfi Syahrin, Alfi Ameilia Damayanti Ameilia Damayanti Ayu Woro Angelina Bambang Suprayitno Bani Akbar Khatami Bantasyam, Sofyan 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 Gumilarsih, Basis Handari, Annisa Tri Herawati, Jovita Novi Iha Haryani Hatta Indra Satria Juwanto, Miranda Alifarahmah Kasim, Erlynda Kurnia Heriansyah LAILAH FUJIANTI Lysandra, Shanti Mandagie, Octaviani Mandagie, Yuana Rizky Octaviani Maura Linda Sitanggang Melinda Majid Muchlis Muchlis Mulyadi Mulyadi Murni, Yetty Musta ‘Ani, Salis Musta'ani, Salis Nabila, Salsa Nelyumna Rizal Ni Putu Eka Widiastuti Novi Yantih Noviyantih, Noviyantih Nur'aini, Nur'aini Nuryati, Tutty Oktrivina, Amelia Pitaloka, Calya Sekar Arum Putri Utami Rafifah, Dina Rafrini Amyulianthy Randy Kuswanto Rasyid, Diandra Kamila Ria Indah Rahmawati Riska Yustisiana Rizky, Yuana 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 Siswono, Safitri Sitanggang, Maura Linda Stevent, Antonius Susilawati, Susilawati Syafira Gunawan Syauqy, Rizky Terminanto, Agung 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 Zahraeni, Devina