scholarly journals Penyusunan Laporan Keuangan untuk Wajib Pajak UMKM Berbasis SAK EMKM Sebagai Dasar Pelaporan SPT Tahunan

2021 ◽  
Vol 4 (2) ◽  
pp. 199-208
Author(s):  
Nurul Aisyah Rachmawati ◽  
Rizka Ramayanti ◽  
Muyassaroh Muyassaroh ◽  
Sri Opti
Keyword(s):  
Community Service ◽  
Financial Reports ◽  
Teaching And Research ◽  
Training Activities ◽  
Tax Reporting ◽  
Very High

As a form of fulfilling the Tri Dharma Perguruan Tinggi, Department of Accounting Universitas Trilogi does not only focus on teaching and research, but also on community service. In collaboration with Kantor Wilayah DJP Jakarta Selatan 1, Department of Accounting Universitas Trilogi conducted training in preparing financial reports based on SAK EMKM for UMKM Taxpayers in the KPP Pancoran Jakarta as the basis for reporting their Annual Tax Return. This activity was held on Tuesday, February 25th, 2020. The knowledge of UMKM Taxpayers in the KPP Pancoran Jakarta about financial and tax reporting is still very limited. This is what underlies the Community Service Team to conduct training activities in preparing financial and tax reports. The training consisted of three sessions: 1) giving material on preparing financial reports; 2) providing material about preparing tax reports; and 3) discussion and Q&A with the training participants. Because of the enthusiasm of the participants was very high, the training activities were followed by a mentoring session on the preparation of financial and tax reports held at Universitas Trilogi. Thus, participants get a better understanding and can report Annual Tax Return on time.

scholarly journals PENDAMPINGAN PENINGKATAN KUALITAS PELAPORAN PERPAJAKAN DAN LAPORAN KEUANGAN PADA KOPERASI INSAN MANDIRI

DEDIKASI PKM ◽  
2020 ◽  
Vol 1 (1) ◽  
pp. 67
Author(s):  
Indah Pertiwi ◽  
Yulyanah Yulyanah ◽  
Rezi Eka Putra ◽  
Sukarno Sukarno ◽  
Hidayatul Mu’Arifin
Keyword(s):  
Community Service ◽  
Financial Statements ◽  
Cooperative Management ◽  
Financial Reports ◽  
Tax Reporting

The purpose of Community Service (PKM) is to find out how to understand cooperatives in independent human cooperatives and understand how to make financial reports in independent human cooperatives. From the results of community service that has been carried out in cooperatives of independent people to understand about cooperative tax for cooperative management, this has not been maximally related to the non-registration of all employees in NPWP. And in the process of payment and tax reporting on the cooperative. In addition, in the preparation of cooperative financial statements are still manual and not systematically so that it is not effective and efficient.Keywords: Cooperatives, Taxes, Financial Statements

scholarly journals Peningkatan Kapabilitas dan Performa UMKM melalui Monitoring dan Pendampingan

2020 ◽  
Vol 5 (4) ◽  
pp. 376-382
Author(s):  
Fidiana Fidiana ◽  
Widhi Ariestianti Rochdianingrum ◽  
Endang Dwi Retnani ◽  
Dini Widyawati
Keyword(s):  
Social Media ◽  
Community Service ◽  
Business Development ◽  
Financial Reports ◽  
Service Activity ◽  
Training Activities ◽  
Management Aspect

This community service activity is continuously carried out to develop the creativity of mothers in producing innovative and attractive products. This activity involves training and assistance in preparing financial and marketing reports. This activity was carried out in collaboration with the Sukolilo District and STIESIA Surabaya. MSMEs in Sukolilo District experienced several obstacles related to preparing financial reports, marketing that utilized social media, and other technical obstacles. After this mentoring activity, MSME managers gained several benefits, including having started compiling financial reports. Marketing training activities are carried out using Instagram social media as a means of producing products. In this activity, assistance was carried out to create an Instagram account, taking photos of products to be uploaded on Instagram, assisting in uploading product photos on Instagram accompanied by product descriptions so that they could attract consumers. This activity is carried out to improve the business carried out from the management aspect. The target to be achieved is that MSME players have financial reports that can be used to submit funds or capital to banks for business development, expand marketing networks, and increase sales.

scholarly journals Penguatan Kemampuan Manajerial Kelompok Tani Melalui Pelatihan Laporan Keuangan Usahatani di Sungai Beduk Kota Batam

2021 ◽  
Vol 3 (01) ◽  
pp. 32
Author(s):  
Sri Ariani Safitri
Keyword(s):  
Community Service ◽  
Financial Reports ◽  
Knowledge And Skills ◽  
Service Activities ◽  
Training Activities

The Sei Beduk Farmers Group of Batam City has not conducted simple farm records. Community service activities aim to improve farmers' knowledge and skills in conducting simple financial reports. The method used the form of training with material in the form of examples of making financial reports. Participants' participation was considered very good as indicated by the activeness of the farmers in conducting discussions. Training activities show that farmers have started to understand simple financial reports and will apply them in farming activities

scholarly journals PELAPORAN PAJAK PENGHASILAN PELAKU USAHA KECIL DAN MENENGAH DI DESA KARANGKUTEN KECAMATAN GONDANG KABUPATEN MOJOKERTO

2020 ◽  
Vol 6 (1) ◽  
pp. 28-31
Author(s):  
Aristha Purwanthari Sawitri ◽  
Rina Fariana ◽  
Bayu Adi Bayu Adi ◽  
Suhariyanto Suhariyanto ◽  
Martha Suhardiyah
Keyword(s):  
Community Service ◽  
Financial Reporting ◽  
Income Tax ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Self Assessment ◽  
Financial Reports ◽  
Service Activity ◽  
Tax Reporting

Guna mempermudah dalam melakukan penghitungan pajak dan pelaporannya secara self assesment maka pelaku UMKM perlu melakukan penyusunan pelaporan fiskal. Dalam penyusunan pelaporan fiskal didasarkan atas pelaporan keuangan komersial yang disesuaikan dengan peraturan perpajakan. Bagi pelaku UMKM dapat menggunakan dasar Standar Akuntansi Keuangan Untitas Tanpa Akuntabilitas Publik (SAK-ETAP) yang telah dibuat oleh Ikatan Akuntan Indonesia. Desa Karang Kuten Kecamatan Gondang Kabupaten Mojokerto merupakan desa yang memiliki banyak potensi dan UMKM. Pada desa ini ditemukan bahwa pelaku UMKM masih banyak yang belum memiliki pemahaman mengenai pajak terutama belum memahami perhitungan pajak yang harus dibayar serta belum memahami pembuatan pelaporan pajak. Berdasarkan permasalahan yang dihadapi oleh pelaku UMKM, maka tim dosen memberikan solusi atas permasalahan yang ditemukan antara lain  memberikan pelatihan penyusunan laporan keuangan sederhanan guna membantu pelaku UMKM.  Metode yang digunakan dalam kegiatan pengabdian ini pertama sosialisasi, kedua pelatihan dan ketiga pendampingan. Hasil kegiatan pengabdian kepada masyarakat adalah pelaku UMKM telah mampu untuk menyusun laporan keuangan untuk mengetahui jumlah omzet, pelaku UMKM telah mampu menghitung pajak penghasinal final dan menyusunan laoran fiskal sebagai dasar penghitungan pajak penghasilan kepada pengusaha UMKM di Desa Karang Kuten Kecamatan Gondang Kabupaten Mojokerto. Dengan pelaksanaan kegiatan pengabdian ini dapat meningkatkan kesadaran untuk menjalankan kewajibannya dalam membayar pajak.In order to make it easier to do tax calculation and self-assessment reporting, MSME actors need to prepare fiscal reporting. In the preparation of fiscal reporting based on commercial financial reporting adjusted to tax regulations. MSMEs can use the basis of the Financial Accounting Standards without Public Accountability (SAK-ETAP) that has been made by the Indonesian Institute of Accountants. Karang Kuten Village Gondang District Mojokerto Regency is a village that has a lot of potential and MSMEs. In this village, it was found that there were still many SMEs who did not have an understanding of taxes, especially not understanding the calculation of taxes to be paid and did not understand making tax reporting. Based on the problems faced by SMEs, the lecturer team provides solutions to the problems found, among others, providing training in preparing financial statements to help MSME entrepreneurs. The method used in this community service activity is firstly socializing, secondly training and thirdly mentoring. The results of community service activities are that MSMEs have been able to compile financial reports to find out the turnover, MSMEs have been able to calculate the final criminal tax and compile a fiscal report as a basis for calculating income tax for MSME entrepreneurs in Karang Kuten Village, Gondang District, Mojokerto Regency. By carrying out this service activity, it can increase awareness to carry out its obligations in paying taxes.

scholarly journals Penyuluhan dan Pedampingan Penyusunan Pengelolaan Keuangan Panti Asuhan "Darus - Shiddiqien NW" Mertak Paok, Desa Mekar Bersatu Kecamatan Batukliang Kabupaten Lombok Tengah

2020 ◽  
Vol 2 (3) ◽  
pp. 285-292
Author(s):  
Endar Pituringsih ◽  
Rr Titiek Herwanti ◽  
Lilik Handajani
Keyword(s):  
Human Resources ◽  
Community Service ◽  
Financial Management ◽  
Boarding School ◽  
Financial Reports ◽  
Training Activity ◽  
Service Activities ◽  
Training Activities ◽  
And Training

The counseling and training activities on the preparation of financial management at the DarusShiddiqien NW Mertak Paok Reformatory in Central Lombok Regency aim to provide understanding and training to orphanage administrators in Central Lombok Regency. In addition, this training was conducted to provide knowledge to orphanage administrators about the importance of making financial reports, so that funds from donors can be managed properly. In the end, this activity is expected to produce human resources capable of making bookkeeping and financial management. This training activity will be aimed at administrators of the DarusShiddiqien NW Mertak Paok Islamic Boarding School in Central Lombok Regency. The implementation of the activity is carried out with the approach of presenting material relevant to the needs of the orphanage administrators according to PSAK 45. Another hope of this activity can be a means of carrying out community service activities, in particular providing counseling and training in preparing financial reports.

SOSIALISASI PENDAFTARAN NPWP BAGI PRIBADI DAN PEMILIK UMKM DI DESA KANGKUNG, KECAMATAN MRANGGEN KABUPATEN DEMAK

2020 ◽  
Vol 3 (2) ◽  
Author(s):  
Maya Aresteria ◽  
Apip Apip ◽  
Deddy Sulestiyono ◽  
Rosdayah Fairuz Hitsotsu
Keyword(s):  
Community Service ◽  
Small And Medium Enterprises ◽  
Small And Medium Enterprise ◽  
Medium Enterprise ◽  
Training Activities ◽  
Medium Enterprises ◽  
Service Location ◽  
And Training

ABSTRACT -  Small and Medium Enterprise (SME) also known as UMKM is growing rapidly and has become one of many sectors to support the Indonesian Economy. The lack of ability to have NPWP has been a problem for UMKM and also people. The same problem also found at UMKM in Kangkung Village. The purpose of this community service is to train the entrepreneurs about preparing and register oneself to get a NPWP. This community service is consist of four steps which started by survey of service location then collecting data on village potentials and the role of the community , Preparation for the implementation of assistance and training and training activities. After participating in the training, the entrepreneurs become more understanding and can register NPWP. This community service is expected to be held continuously for the UMKM in Kangkung village Keywords: Small and Medium Enterprises, UMKM, NPWP

scholarly journals Pelatihan Manajemen Keuangan bagi UMKM "Kelompok Binaan Handayani Catering" di Tengah Covid 19

2021 ◽  
Vol 4 (1) ◽  
pp. 60
Author(s):  
Ahmad Rudi Yulianto ◽  
Wahyu Setiawan
Keyword(s):  
Capacity Building ◽  
Community Service ◽  
Cash Flow ◽  
Financial Management ◽  
Financial Risk ◽  
Food Sector ◽  
Financial Reports ◽  
Business Sustainability ◽  
Building Activities ◽  
Financial Aspect

MSMEs are an economic driving sector that can contribute greatly to the Indonesian economy. One of the weaknesses of MSMEs is that they still lack knowledge and understanding of financial management, especially when coupled with the Covid-19 epidemic, MSMEs are experiencing various problems, so there needs to be strengthening of MSMEs through various skills so that MSMEs can survive during pandemics and post-pandemics. One of the business groups that is quite affected by Covid-19, is MSMEs engaged in the culinary or food sector, which are indicated to still have weaknesses in the financial aspect. Our MSME partners in community service are handayani catering assisted groups. The PKM team makes efforts to assist the assisted catering groups through mentoring, empowerment and capacity building activities in financial management, starting with providing financial records and bookkeeping as well as various ways to mitigate financial risk. The result of this activity was that the participants began to prepare financial reports and began to implement financial management, especially cash flow, which was previously less of a concern. Participants were greatly helped by the preparation of financial reports as an indicator of business sustainability and health.

scholarly journals Pembuatan Produk Permen Agar-agar Buah

2019 ◽  
Vol 8 (1) ◽  
Author(s):  
Mamik Ponco Rahayu ◽  
Nuraini Harmastuti ◽  
Endang Sri Rejeki ◽  
Taufik Turahman
Keyword(s):  
Community Service ◽  
Low Income ◽  
Family Income ◽  
Factory Workers ◽  
Income Levels ◽  
Home Based ◽  
Service Activity ◽  
Training Activities ◽  
Family Home

<p align="center"><strong>ABSTRACT</strong></p><p align="center"> </p><p>          The Ngampon people in Mojosongo Village, Jebres, Surakarta City face diverse livelihood problems, most of which are factory workers with low income levels and the role of mothers as housewives. Therefore, it is necessary to have training activities to make agar agar fruit products as an alternative home-based home industry to increase family income.</p><p>          This community service activity was designed by conducting training on making fruit jelly candy products.</p><p>          The target of the above activities is that the community will get additional skills in making agar-agar candy fruit that can be done easily and small capital so that it can be an alternative family home industry.</p><p> </p><p>Keywords: Fruit, jelly candy, home industry</p><p align="center"><strong> </strong></p><em></em>

scholarly journals Workshop Pembuatan Laporan Keuangan Dasar Organisasi Nirlaba untuk Santri Lembaga Kesejahteraan Sosial Anak (LKSA) Nurul Iman

2021 ◽  
Vol 2 (2) ◽  
pp. 108-116
Author(s):  
Dede Mustomi ◽  
Asep Dony Suhendra ◽  
Khoirul Ulum ◽  
Maria Lapriska Dian Ela Revita
Keyword(s):  
Community Service ◽  
Financial Reporting ◽  
Positive Impact ◽  
Main Theme ◽  
Study Program ◽  
Financial Reports ◽  
Non Profit ◽  
Financial Report ◽  
Non Profit Organizations ◽  
Welfare Institution

ABSTRACT Financial reports for an organization are very fundamental. This is a form of transparency for the finances of an organization, especially for non-profit organizations such as the Child Social Welfare Institution (LKSA Nurul Iman) which is a community service partner this time. We from the Business Administration Study Program, Faculty of Economics and Business, Bina Sarana Informatika University held a community service with the main theme being a Workshop on Making Basic Financial Reports for Non-Profit Organizations for Students of the Child Welfare Institution (LKSA Nurul Iman). The main problem why we raised this theme is because LKSA Nurul Iman touches more on programs that are religious in nature, even though the challenges ahead are more difficult and global so that teenagers who are currently studying must be given general knowledge, one of which is understanding financial reporting. Departing from these problems, we provide a solution in the form of a financial report preparation workshop, where we will describe the steps for making financial reports that are easily understood by their age. The method we use in community service this time is in the form of a workshop by providing examples of how to make basic financial reports and immediately put them into practice so that participants can absorb the material provided. The implementation of community service this time is still online using the Zoom application. The use of the Zoom application is due to the pandemic that has not ended and is still PPKM level 2. The output achieved in this community service is in the form of a Press Release which will be published in online media. Hopefully this activity will have a positive impact where the skills gained can be used in the future for the benefit of the Foundation and become provisions when they apply for jobs or establish an organization.

scholarly journals MONITORING OF THE ELDERLY CHOLESTEROL LEVELS OF SUMBERSONO VILLAGE, MOJOKERTO REGENCY, EAST JAVA PROVINCE, INDONESIA

2021 ◽  
Vol 1 (1) ◽  
pp. 11-16
Author(s):  
Endah Prayekti ◽  
Ary Andini
Keyword(s):  
Health Service ◽  
Community Service ◽  
Middle Age ◽  
The Elderly ◽  
Health Examination ◽  
Health Complaints ◽  
High Cholesterol ◽  
Cholesterol Levels ◽  
District Government ◽  
Very High

Parties who become partners in community service activities are the village community of Sumbersono, Mojokerto Regency. Based on the 2017 health profile in Mojokerto District, there are 117,309 elderly people. The Mojokerto district government has a health program for the elderly, namely the Elderly Health Service (Usila). Usila is a health service according to the standards in the elderly guidelines in a health facility in one work area and time period. Examination of the elderly programmed by the Mojokerto district government has been carried out at the Puskesmas that serves the elderly, but the elderly need more routine checks to monitor cholesterol levels. Another thing that is a problem is the relatively expensive cholesterol examination so that there are limitations in the self-examination by the community. Cholesterol examination methods for community service were using POCT and interviews related to health complaints from community service participants. There were 44 community service participants, not only from the elderly but from middle age. Of the 27 elderly, 10 elderly have normal cholesterol levels while 17 elderly have high and very high of cholesterol levels. Of the 17 middle age participants, 7 of them had normal cholesterol levels and 10 people had high and very high cholesterol levels. The interviews showed that almost all participants had health complaints that resembled complaints due to high cholesterol level. It is recommended to perform other health examination and not be limited to the elderly.

Sign in / Sign up

Export Citation Format

Share Document