Pengembangan Modul Ajar Akuntansi Perpajakan di Jurusan Akuntansi Politeknik Negeri Sriwijaya

Human resources in companies that understand accounting and tax become indispensable. The accounting department is a formal education provider of accounting services, this is the need to equip students to get a good understanding of tax accounting. The problem is learning in the accounting department, that are no tax or accounting courses accounting topics. In the current accounting curriculum, the curriculum is only the focus of finance generally and have not touched tax accounting. The team has implemented a service program in partnership with the accounting department in solving the problem. This program is aimed at increasing the competency and insight of students majoring in accounting, especially recording tax transactions. The training method was conducted face-to-face and frequently asked questions related to the technical recording of tax transactions. The training was attended by 53 participants from 3 invited classes. Overall this training has been performing well. From these activities that students can understand that a transaction tax is a part of the transaction recorded by the accounting department.

Pengembangan Modul Ajar Akuntansi Perpajakan di Jurusan Akuntansi Politeknik Negeri Sriwijaya

Di dalam UU No. 28 Tahun 2007 tentang ketentuan umum perpajakan diatur bahwa setiap wajib pajak diwajibkan untuk memiliki pencatatan dan atau pembukuan atas semua transaksi yang dilakukan oleh wajib pajak. Pembukuan adalah proses pencatatan transaksi keuangan yang mengandung pajak menjadi informasi atau laporan keuangan yang berguna bagi pengguna dalam hal ini pemerintah selaku regulator pajak. Untuk itu, kebutuhan sumber daya manusia di perusahaan yang memahami akuntansi dan pajak menjadi sangat diperlukan. Jurusan akuntansi selaku sebagai penyedia jasa pendidikan akuntansi secara formal perlu membekali mahasiswa akuntansi untuk mendapatkan pemahaman yang baik tentang akuntansi perpajakan. Permasalahannya adalah dalam pembelajaran di jurusan akuntansi belum adanya mata kuliah akuntansi perpajakan atau topik akuntansi perpajakan dalam mata kuliah akuntansi keuangan. Secara kurikulum akuntansi saat ini lebih fokus pada akuntansi keuangan secara umum dan belum menyentuh pada akuntansi perpajakan. Tim pengabdian sudah melaksanakan program pengabdian melalui kerjasama kemitraan dengan jurusan akuntansi guna mengatasi permasalah di atas. Program ini bertujuan untuk meningkatkan kompetensi dan wawasan mahasiswa jurusan akuntansi khususnya melakukan pencatatan transaksi perpajakan di dalamnya. Metode Pelaksanaan Pelatihan dilakukan dengan tatap muka dan Tanya jawab terkait teknis pencatatan transaksi perpajakan. Pelatihan diikuti peserta sebanyak 53 orang dari 3 kelas yang diundang. Secara keseluruhan pelatihan ini sudah berjalan dengan baik sesuai dengan tujuan pelaksanaan kegiatan. Mahasiswa sudah dapat memahami bahwa transaksi pajak merupakan bagian dari transaksi yang dicatat oleh bagian akuntansi.

Karakterisasi Minyak Jelantah Hasil Produksi Keripik Nenas Dengan Metode Vacuum Frying

Small and medium businesses (SMEs) have developed rapidly in Indonesia, especially for the food sector. One of the most productive UKM in Prabumulih city is UKM Melati which produces pineapple chips from pineapple which is a regional superior product from Prabumulih city. To get dried and tasty pineapple chips, frying is done by using a vacuum frying method that requires a lot of cooking oil. The results of vacuum drying frying will produce used browning frying oil or used cooking oil and cannot be reused if the characteristics of used cooking oil exceed the standard. For this reason, an analysis is needed to determine the characteristics of used cooking oil from the results of the production of pineapple chip vacuum vacuum frying methods. From the results of the analysis that has been carried out on filtered used cooking oil, the value of free fatty acid (FFA) is 4.9% (maximum requirement 0.3%) and peroxide value 1.8 Meq/kg. Thus, used cooking oil cannot be used anymore for frying.

PEMBERDAYAAN NAPI PEREMPUAN LAPAS WAY HUI MELALUI KERAJINAN RAJUTAN DAN PERHITUNGAN PENENTUAN HARGA JUAL PRODUK

Female prisoners in these prisons become prisoners because they are entangled in various types of criminal law with various crimes committed by women such as due to many factors, leading to reasons for fulfilling the needs of those concerned. For this reason, there is a need for guidance for female prisoners as a form of self-empowerment to improve human resources in the form of life skills. Coaching skills provided by the Proposal Community Procurement team, namely training in the form of handicraft knitting. Knitted handicrafts that have been produced by inmates at the A Way Hui class II prisons include prayer hats, cellphone wallets, restleting wallets, and various kinds of brooches. Knitted products have a fairly high exclusivity value. These female prisoners are expected to succeed in making / producing creative and innovative knitted works seen from various aspects, namely aspects of material selection aspects, in addition the female prisoners are also given training to determine the cost of production and cost of goods sold from their knits.

Pemberdayaan Napi Perempuan Lapas Way Hui Melalui Kerajinan Rajutan Dan Perhitungan Penentuan Harga Jual Produk

Female prisoners in these prisons become prisoners because they are entangled in various types of criminal law with various crimes committed by women such as due to many factors, leading to reasons for fulfilling the needs of those concerned. For this reason, there is a need for guidance for female prisoners as a form of self-empowerment to improve human resources in the form of life skills. Coaching skills provided by the Proposal Community Procurement team, namely training in the form of handicraft knitting. Knitted handicrafts that have been produced by inmates at the A Way Hui class II prisons include prayer hats, cellphone wallets, restleting wallets, and various kinds of brooches. Knitted products have a fairly high exclusivity value. These female prisoners are expected to succeed in making / producing creative and innovative knitted works seen from various aspects, namely aspects of material selection aspects, in addition the female prisoners are also given training to determine the cost of production and cost of goods sold from their knits.

PEMANFAATAN KARET ALAM UNTUK PRODUK BARANG JADI DI DESA SUBAN JERIJI KECAMATAN RAMBANG DANGKU KABUPATEN MUARA ENIM

Besides the domestic consumption of natural rubber into rubber goods is still very small, Indonesia is also still dependent on the export of these commodities abroad. The new natural rubber producing countries which are quite troubling the world natural rubber market including Indonesia are also China, Vietnam and Cambodia. One of the main weaknesses of Indonesian farmers' natural rubber is dirty. This is a cause of low prices. The cost of cleaning the rubber is too high. Therefore it is indeed necessary to have a way to diversify rubber products or increase the consumption of natural rubber in the country is very important. In order for many people to produce rubber goods, this means that many people know that cleaning rubber is necessary and does not need to be polluted. In Palembang itself, there was PT. Sri Bina Havea and Intirub Tire Factory, but both are gone. Thus, the way to produce rubber goods of natural rubber needs to be socialized to the Indonesian people, especially in South Sumatetra. This certainly greatly influences the development of the local economy given that South Sumatetra is the largest producer of natural rubber in Indonesia and this result is mostly produced by farmers rather than large companies. For this reason, this service aims to provide information about the technology of processing natural rubber into rubber goods to the public. This service was carried out on the people of Suban Jeriji village, Rambang Dangku Sub-District, Muara Enim Regency, South Sumatra. The method used in this activity is a lecture and interactive discussion about the manufacture of natural rubber finished goods with the help of LCD and accompanied by providing samples of finished goods products from semi-finished natural rubber. The target to be achieved in this activity is the formation of insights into thinking that natural rubber goods are a way to overcome the ever-uncertain prices of natural rubber on the market. The long-term target of this activity is perhaps one day there are students or students who are interested in becoming entrepreneurs of natural rubber goods.

Pkm Bagi Guru Smp Yang Mengalami Kesulitan Menggunakan Software Geogebra Dalam Pembelajaran Matematika

One reason is that the process of learning mathematics related to geometry is not yet optimal, it is the difficulty of the teacher to visualize abstract geometrical objects. Geogebra software can be used as a tool to construct, demonstrate or visualize abstract problems in learning geometry material. The problem faced by partners in implementing the geometry learning process by using Geogebra's assistance as a learning medium is the low knowledge of teachers in the use of Geogebra software and the low skills of teachers in using Geogebra software in learning geometry material. In an effort to overcome partner problems, the solution offered was to provide training and assistance to the Geogebra application to junior high school mathematics teachers in Banyuasin III to assist them in the process of learning mathematics. This activity includes theory, practice, and exercises given to participants so that skilled participants use Geogebra. This activity has succeeded in increasing teacher skills in knowledge and skills using Geogebra software for Mathematics learning. Participants understand the use of this software and are also skilled at using it for learning geometry material. This activity has also produced several instructional materials for Geogebra software assisted geometry materials.

PKM BAGI GURU SMP YANG MENGALAMI KESULITAN MENGGUNAKAN SOFTWARE GEOGEBRA DALAM PEMBELAJARAN MATEMATIKA

One reason is that the process of learning mathematics related to geometry is not yet optimal, it is the difficulty of the teacher to visualize abstract geometrical objects. Geogebra software can be used as a tool to construct, demonstrate or visualize abstract problems in learning geometry material. The problem faced by partners in implementing the geometry learning process by using Geogebra's assistance as a learning medium is the low knowledge of teachers in the use of Geogebra software and the low skills of teachers in using Geogebra software in learning geometry material. In an effort to overcome partner problems, the solution offered was to provide training and assistance to the Geogebra application to junior high school mathematics teachers in Banyuasin III to assist them in the process of learning mathematics. This activity includes theory, practice, and exercises given to participants so that skilled participants use Geogebra. This activity has succeeded in increasing teacher skills in knowledge and skills using Geogebra software for Mathematics learning. Participants understand the use of this software and are also skilled at using it for learning geometry material. This activity has also produced several instructional materials for Geogebra software assisted geometry materials.

Pemanfaatan Karet Alam Untuk Produk Barang Jadi Di Desa Suban Jeriji Kecamatan Rambang Dangku Kabupaten Muara Enim

Besides the domestic consumption of natural rubber into rubber goods is still very small, Indonesia is also still dependent on the export of these commodities abroad. The new natural rubber producing countries which are quite troubling the world natural rubber market including Indonesia are also China, Vietnam and Cambodia. One of the main weaknesses of Indonesian farmers' natural rubber is dirty. This is a cause of low prices. The cost of cleaning the rubber is too high. Therefore it is indeed necessary to have a way to diversify rubber products or increase the consumption of natural rubber in the country is very important. In order for many people to produce rubber goods, this means that many people know that cleaning rubber is necessary and does not need to be polluted. In Palembang itself, there was PT. Sri Bina Havea and Intirub Tire Factory, but both are gone. Thus, the way to produce rubber goods of natural rubber needs to be socialized to the Indonesian people, especially in South Sumatetra. This certainly greatly influences the development of the local economy given that South Sumatetra is the largest producer of natural rubber in Indonesia and this result is mostly produced by farmers rather than large companies. For this reason, this service aims to provide information about the technology of processing natural rubber into rubber goods to the public. This service was carried out on the people of Suban Jeriji village, Rambang Dangku Sub-District, Muara Enim Regency, South Sumatra. The method used in this activity is a lecture and interactive discussion about the manufacture of natural rubber finished goods with the help of LCD and accompanied by providing samples of finished goods products from semi-finished natural rubber. The target to be achieved in this activity is the formation of insights into thinking that natural rubber goods are a way to overcome the ever-uncertain prices of natural rubber on the market. The long-term target of this activity is perhaps one day there are students or students who are interested in becoming entrepreneurs of natural rubber goods.