ON THE ISSUE OF PRINCIPLES OF PUBLIC AND SERVICE ACTIVITY IN THE FISCAL SPHERE OF UKRAINE

Author(s):  
Volodymyr Kurylo ◽  
◽  
Tetyana Byrkovych ◽  
Sergij Ovcharuk ◽  
◽  
...  

The article analyzes the public service activities in the fiscal sphere of Ukraine and reveals its basic principles. It is established that modern social processes change the main purpose of the program of activity of subjects of public administration, which determine the service orientation of their functioning. A natural consequence of the development of public service activities is the reorientation of the system of subjects of public administration of the fiscal sphere, which is traditionally considered coercive. It is noted that public service activities in the fiscal sphere consist of a systematic, organized and interconnected mechanism that meets public and individual needs and creates a favorable environment for doing business, improving the development of small and medium enterprises, supporting export growth and simplifying international procedures. trade, increasing the efficiency of the labor market. It was found that the principles of modern public service activities in the fiscal sphere are the obligation to offer, optional use, elasticity of service, ease of service, technical adequacy of service, the principle of mandatory online registration of checks on the SFS server and more. It is concluded that the basis of public service activities and the doctrine of administrative services in the fiscal sphere is activities that will improve the investment climate and contribute to building a stable, transparent market economy of Ukraine. Ensure the creation of a "maximum distance" between the fiscal service and the payer, who must interact with available information products, and not with fiscal officials.

DEVOSI ◽  
2021 ◽  
Vol 2 (2) ◽  
pp. 12-16
Author(s):  
Nurul Huda ◽  
Sri Chusri Haryanti ◽  
Nova Rini ◽  
Rosmelani -

Micro, Small and Medium Enterprises in Indonesia are experiencing a negative impact from the COVID-19 pandemic. Thus, Micro, Small, and Medium Enterprises actors need an increase in entrepreneurship motivation to survive during the COVID-19 pandemic. The YARSI University Community Service Team and partners from Micro, Small and Medium Enterprises who are members of the YARSI University with the Warung Sejahtera Business Group conducted training on entrepreneurship motivation. The activity results show that there are still Micro, Small and Medium Enterprises actors who do not know about the COVID-19 pandemic and entrepreneurship motivation. After participating in the training, most MSME actors are interested in running a Micro, Small and Medium Enterprise business during the COVID-19 pandemic by innovating. The innovation that Micro, Small and Medium Enterprises will carry out is the most widely chosen by sharing info to the WA group. This community service activity concludes that there is an increase in Micro, Small and Medium Enterprises' entrepreneurship motivation to stay afloat during the covid 19 pandemic. Future community service activities can be in the form of training on the operationalization of the WhatsApp application in increasing sales of Micro, Small and Medium Enterprises.


2020 ◽  
pp. 76-79
Author(s):  
D. V. Krylov

The purpose of the article is to highlight the concepts and definitions of methods of public service activity in the implementation of state tax policy. Through the study of numerous theoretical sources, the definition of “methods of public service activities for the implementation of state tax policy” is defined. The peculiarities of the system of types of methods of public service activities for the implementation of the state tax policy are revealed, as well as the selection of the latter based on their own scientific concept. It is emphasized that the modern science today has no unanimity about the classification and a clear list of methods of public administration, both in general and in any sphere of public administration. In accordance with the most general theoretical approach, methods of coercion and persuasion are distinguished. It is determined that under the methods of public service activities for the implementation of the state tax policy should be understood as a set of organizational legal means, methods, procedures and operations, which are applied by authorized entities of the state tax sector for the purpose of enacting the state tax policy, and control to ensure its proper condition. In fact, through such a group of methods the power influence on public relations arising during the public-service activity of the authorities of the tax sector on realization of its tasks is realized. It has been found out that the peculiarity of public service tax methods for the implementation of state tax policy is that, in their totality, they form the systematic formation of which elements are completely independent, but are closely interrelated. That is, each method in this system is a separate instrument of state influence, but within the group they determine the content and breadth of public administration in the tax industry. It is concluded that to date, the methods of public service activities for the implementation of tax policy of the state include: coercion method, information method, method of interaction, methods of ensuring the goals of public service activity in the implementation of tax policy.


PATRIA ◽  
2019 ◽  
Vol 1 (2) ◽  
pp. 125
Author(s):  
Endi Sarwoko ◽  
Iva Nurdiana Nurfarida ◽  
Ninik Indawati ◽  
Moh. Ahsan

Abstrak — Kegiatan pengabdian pada masyarakat dilaksanakan di Desa Petungsewu Kecamatan Wagir Kabupaten Malang sebagai Desa Mitra, dengan fokus pada pemberdayaan usaha mikro kecil dan menengah (UMKM) dupa. Masalah yang dihadapi pengrajin dupa di desa Mitra adalah masih menghasilkan dupa mentah, kesulitan pemasaran sehingga pendapatan usaha masih rendah. Tujuan program adalah untuk meningkatkan pendapatan masyarakat pengrajin dupa melalui diversifikasi produk yaitu menghasilkan produk dupa wangi kemasan, dan penerapan strategi pemasaran produk dengan pola kemitraan. Metode yang diterapkan adalah pelatihan dan pendampingan produksi dupa wangi kemasan, penciptaan merek dagang, dan merintis kemitraan dengan pelaku usaha dupa yang sudah berhasil. Pelatihan dan pendampingan dilaksanakan sebagai bagian dari pengembangan hasil produksi atau diversifikasi produk, sehingga tidak hanya memproduksi dupa setengah jadi, tetapi mampu menghasilkan produk jadi dikemas dan siap dijual. Pola kemitraan yang dilakukan dengan cara perdagangan umum dalam bentuk kerjasama pemasaran, produk dari pengrajin dupa dari desa mitra disetorkan kepada pelaku usaha mitra untuk dijual. Hasil kegiatan pengrajin dupa sudah mampu menghasilkan dupa wangi kemasan dengan merk Gunung Katu sebagai produk unggulan, produk dupa wangi Gunung Katu mulai dikenal pasar, dan memperoleh nilai tambah usaha berupa peningkatan pendapatan.Abstract — Community service activities are carried out in Petungsewu Village, Wagir District, Malang Regency as Mitra Village, with a focus on empowering incense micro, small and medium enterprises (MSMEs). The problem faced by incense craftsmen in Mitra village is that it still produces raw incense, marketing difficulties so that business income is still low. The aim of the program is to increase the income of the community of incense craftsmen through product diversification, namely producing fragrant incense packaging products, and implementing a product marketing strategy with a partnership pattern. The method applied is training and mentoring the production of fragrant incense packaging, creating trademarks, and initiating partnerships with successful incense businesses. Training and assistance are carried out as part of the development of production or product diversification, so that not only producing semi-finished incense, but able to produce finished products that are packaged and ready for sale. The partnership pattern is carried out by means of general trading in the form of marketing cooperation, products from incense craftsmen from partner villages are deposited to partner business actors for sale. The results of the incense craftsman activity has been able to produce incense fragrance packaging with the Gunung Katu brand as a superior product, Gunung


2021 ◽  
Vol 66 ◽  
pp. 147-153
Author(s):  
V.O. Kozhevnikov

The article considers the issues of administrative services provided by the bodies of the Antimonopoly Committee of Ukraine and other bodies of public administration in the field of application of the legislation on protection of economic competition. The range of subjects of public services in the field of application of the legislation on protection of economic competition to which it is offered to carry bodies of the Antimonopoly committee of Ukraine, the Cabinet of Ministers of Ukraine and the Ministry of Economy of Ukraine is defined. The list of services provided by the Antimonopoly Committee of Ukraine is determined. These include: 1) granting permission for concentration; 2) granting permission to coordinate actions; 3) issuance of additional copies of certified copies of decisions on issues provided for in part two of Article 34 of the Law of Ukraine "On Protection of Economic Competition"; 4) preliminary conclusions on the qualification of actions (Article 14 of the Law of Ukraine "On Protection of Economic Competition"); 5) preliminary conclusions on concentration, concerted actions. It is proposed to extend the provisions of the Law of Ukraine "On Administrative Services" to services provided by the Antimonopoly Committee of Ukraine insofar as it does not contradict the legislation on protection of economic competition. Proposals have been developed to amend the Regulations on the procedure for submitting applications to the Antimonopoly Committee of Ukraine for prior obtaining a permit for concentration of economic entities in terms of clarifying the subjects of application for a concentration permit. Administrative services of the Antimonopoly Committee of Ukraine are service activities of the Antimonopoly Committee of Ukraine defined by normative legal acts aimed at meeting the private needs (interests) of business entities in the field of legal relations arising in connection with the application of legislation on protection of economic competition. related to the protection of their legitimate rights and interests). The administrative service of the bodies of the Antimonopoly Committee of Ukraine is provided exclusively on the basis of the application of the relevant business entity. Based on the results of the administrative service, the Antimonopoly Committee of Ukraine provides the subject of the application with an administrative act (permit) or a document.


2021 ◽  
Vol 1 (1) ◽  
pp. 63
Author(s):  
Muhammad Nuryatno Amin ◽  
Deliza Henny ◽  
Windhy Puspitasari

<p align="center"><strong>ABSTRAK</strong></p><p>Tujuan kegiatan pengabdian kepada masyarakan ini adalah agar setelah mengikuti kegiatan para peserta yakni pelaku Usaha Mikro Kecil dan Menengah (UMKM) memiliki kemampuan untuk memahami dan menyusun laporan keuangan dasar yang terdiri dari laporan laba-rugi, laporan posisi keuangan, dan laporan perubahan modal. </p><p>Metode yang digunakan adalah pelatihan yang meliputi ceramah, diskusi dan tanya jawab, serta latihan soal-soal. Materi pelatihan berupa modul penyusunan laporan keuangan dasar. Peserta pelatihan adalah para pelaku UMKM Jakarta Selatan. Analisis terhadap kegiatan dilakukan dengan memberikan skor terhadap latihan soal-soal yang diberikan kepada para peserta. </p><p>Hasil kegiatan ini menunjukan bahwa pelatihan telah berjalan efektif. Peserta mampu memahami dan menyusun laporan keuangan dasar yang terdiri dari laporan laba-rugi, laporan posisi keuangan, dan laporan perubahan modal secara cukup memadai. </p><p><strong>Kata Kunci</strong>: Laporan Keuangan, Laporan Laba-Rugi, Laporan Posisi Keuangan, Laporan Perubahan Modal</p><p> </p><p align="center"><strong><em>ABSTRACT</em></strong></p><p><em>The aims of this community service activity are that after its completion the participants consisting of the entrepreneurs of Micro, Small and Medium Enterprises (MSME) should be able to understand and prepare basic financial statements that consist of profit and loss statement, statement of financial position, and statement of changes in equity.  </em></p><p><em>The method used was training that consist of lecturing, discussion and Q-A, and exercises. Training materials were a module of the preparation of basic financial statement. The participants of this training were the entrepreneurs of MSME of South Jakarta. The activity was analyzed by scoring the exercises delivered to the participants. </em></p><p><em>The results shows that the training is effective. Participants are able to understand and prepare basic financial statements that consist of profit and loss statement, statement of financial position, and statement of changes in equity in sufficient matter. </em></p><p><strong><em>Keywords</em></strong><em>: Financial Statements, Profit and Loss Statement, Statement of Financial Position, Statement of Changes in Equity</em><strong><em></em></strong></p><p><em><br /></em></p>


2021 ◽  
Vol 3 (1) ◽  
pp. 93-102
Author(s):  
Hazimah Hazimah ◽  
Zefri Azharman

UKM (small and medium enterprises) in the Tembesi Tower, Tembesi sub-district, are not developing well. This is indicated by the low turnover obtained by each UKM (small and medium enterprise) in 1 month. customer expectations. New products must be made so that these small and medium businesses can survive and continue to exist. The new product must have a distinctive and good quality so that the product positioning is clearer and able to compete with other products on the market. This service activity aims to provide a solution to this by creating a new product in the form of a dab soap that is safe for health and environmentally friendly. Some soaps circulating in the market only prioritize cleaning power, but the chemical content in the soap is harmful to health and the environment. The impact of conventional soap on health is irritation of the skin which, if left for a long time, the irritation will turn into eczema. In addition, conventional soap also harms the environment because the raw material for soap comes from petroleum which is difficult to be broken down by bacteria. Community service activities are carried out in the form of coaching. The service team expects to increase the income and advantages of UKM (small and medium businesses) in the Tembesi Tower and to be able to create jobs or open a business with a revolutionary cream soap product design.


2020 ◽  
Vol 4 (2) ◽  
Author(s):  
Soraya Soraya ◽  
Yani Riyani ◽  
Kartawati Mardiah ◽  
Susan Andriana ◽  
Rika Irawati ◽  
...  

In the digital era as it is today, information technology has a significant impact on the process of accounting records in a company. However, the human resource factor is an obstacle for SMEs to develop and be able to compete with large companies. Moreover, if it is associated with the importance of presenting financial statements that are accountable and in accordance with standards, it requires MSMEs to be responsive to technological changes that occur. The existence of these demands, made the Ministry of Cooperatives and Small and Medium Enterprises (SMEs) in October 2017 launch an online-based application that is the Micro Business Accounting Report (Lamikro) application. The purpose of this Community Service activity is to provide knowledge about the preparation of financial statements with the application of Lamikro to MSMEs that are found in the Office of Cooperatives, Micro Business and Trade of Pontianak City. The participants who attended were 34 MSMEs. The methods applied are lecture, tutorial and discussion methods. Before giving a lecture, participants are given pre-test questions first. The pre-test results showed that 80% of participants did not understand the preparation of financial reports both manually and online. At the end of the activity a post test was conducted, which showed that 82.79% of participants had understood the preparation of financial reports both manually and online. This means, there is an increase in the knowledge and understanding of participants from before training and after training.  Keywords: MSME, Financial Statements, Lamikro


2021 ◽  
Vol 2 (1) ◽  
pp. 21-30
Author(s):  
Rizal Ula Ananta Fauzi ◽  
Dian Citaningtyas Ari Kadi ◽  
Galuh Kristyangga Setyo Ernanda ◽  
Permai Triwidya ◽  
Silvy Adhelia

Abstract This study aims to fulfill duties in community service activities in order to help the community in solving problems related to MSMEs (Micro, Small and Medium Enterprises). The place for community service activities is in the Ekawira UMKM Gallery which provides various regional souvenirs from Kare Village, Kare District, Madiun Regency, East Java. Ekawira UMKM Gallery is chaired by Mrs. Hesti Purwanti. One of the products produced at the Ekawira UMKM Gallery is typical curry pia. This product is neatly packaged and already has a brand, but the marketing is only sold in the area around the Kare area, not yet out of town or through existing social media. This is a problem faced by these MSMEs. Therefore, the purpose of holding this community service is to help the Ekawira UMKM Gallery in marketing its products, by providing several sales/promotion media solutions to make it easier in terms of marketing. The marketing solution provided is by doing digital marketing, how to promote it through social media such as Instagram, creating a page on Facebook and creating a product website for the Ekawira UMKM Gallery which aims to make this product known by many people and more consumers who buy it.Abstrak: Penelitian ini bertujuan untuk memenuhi tugas dalam kegiatan pengabdian kepada masyarakat agar bisa membantu masyarakat dalam memecahkan masalah-masalah yang berkaitan dengan UMKM (Usaha Mikro, Kecil dan Menengah). Tempat kegiatan pengabdian masyarakat ini berada di Galeri UMKM Ekawira yang menyediakan aneka oleh-oleh daerah khas Desa Kare, Kecamatan Kare, Kabupaten Madiun, Jawa Timur. Galeri UMKM Ekawira diketuai oleh ibu Hesti Purwanti. Salah satu produk yang di hasilkan di Galeri UMKM Ekawira adalah pia khas Kare. Produk ini sudah di kemas dengan rapi dan sudah memiliki merek, namun  pemasarannya hanya dijual di daerah sekitar daerah Kare saja, belum sampai keluar kota maupun melalui media sosial yang ada. Hal ini menjadi masalah yang dihadapi oleh UMKM tersebut. Karena itu, tujuan diadakan pengabdian masyarakat ini untuk membantu Galeri UMKM Ekawira dalam memasarkan produknya, dengan memberikan beberapa solusi media penjualan/promosi untuk mempermudah dalam hal pemasaran. Solusi pemasaran yang diberikan yaitu,dengan melakukan digital marketing caranya mempromosikan melalui media sosial seperti instagram, pembuatan laman pada facebook dan pembuatan laman web produk Galeri UMKM Ekawira yang bertujuan agar produk ini di ketahui oleh banyak orang  dan lebih banyak lagi konsumen yang membelinya.


2011 ◽  
Vol 14 (2) ◽  
pp. 73-79
Author(s):  
Hoang Duy Cao ◽  
Hau Nguyen Le

This study developes and tests a model of quality in the field of public administration services. Survey data includes 314 individuals and organizations who have used five types of public service in Dalat city. SEM analysis indicates that the quality of public administrative services include four components: staff quality, facilities, accessibility and service processes. In particular, staff quality (professional skills and service attitude) has the strongest effect on people satisfaction. Implications for managers are drawn from the results of this study.


Al-Khidmat ◽  
2021 ◽  
Vol 4 (1) ◽  
pp. 58-66
Author(s):  
Anandita Zulia Putri ◽  
Ningrum Pramudiati ◽  
Lulu Amalia Nusron ◽  
Deden Prasetyo

Abstrak Perkembangan Usaha Mikro Kecil Menengah di Indonesia saat ini memiliki perkembangan yang sangat pesat. Terlebih lagi dengan adanya perkembangan teknologi maka akan membawa angin segar bagi UMKM dalam meningkatkan eksistensinya di masyarakat. Tujuan pelaksanaan kegiatan ini adalah untuk membantu UMKM Al Barik yang terdapat di desa Sidomulyo Kabupaten Bantul dalam menjalankan usahanya di masa pendemi Covid-19 serta menghadapi perkembangan teknologi. Tim pengabdi lakukan berbagaii strategi untuk mendorong UMKM agar bisa melalui masa sulit selama pandemi Covid-19. Program kerja yang kelompok pengabdi lakukan antara lain adalah membantu UMKM dalam membuat profil dan visi misi, membantu modal awal, pembukuan, pemasaran melalui e-commerce, foto dan video produk, desain kemasan, dan pengelolaan akun usaha. Kegiatan yang tim pengabdi lakukan selama pengabdian berhasil terlaksana dan sukses. Hasil ini dapat dilihat adanya peningkatan penjualan online dari market place, peningkatan keterampilan dalam pembukuan, serta kemampuan dalam melakukan branding produk.Kata Kunci:  Covid-19, UMKM, Strategi, ModernAbstractMicro, Small, and Medium Enterprises (MSMEs) in Indonesia are currently developing very rapidly. Moreover, the development of technology brings fresh air for MSMEs in increasing their existence in society. The work plan that we are carrying out is a strategy to encourage MSMEs to go through difficult times during the Covid-19 pandemic. The purpose of implementing this activity is to help “Al Barik MSME” in Sidomulyo Village Bantul district Yogyakarta in carrying out their business during the Covid-19 pandemic and responding to technological developments. Our work programs include assisting Al Barik MSME in creating the business profile these are vision and mission, assisting initial capital, bookkeeping, marketing through e-commerce, product photos and videos, packaging design, managing business accounts, and improving signboard. Our service activities were carried out well and successfully. These results can be seen in an increase in online sales from the marketplace, increased skills in bookkeeping, and the ability to do product branding.


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