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All Journal Jurnal Akuntansi Kompetif Jurnal Pengabdian Kompetitif
Rinto Rahmad
Institut Az Zuhra
Economics, Econometrics & Finance Social Sciences

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Pendampingan Penyusunan Harga Pokok Penjualan (HPP) guna Meningkatkan Profitabilitas dan Persaingan Pasar pada UMKM Desa Pandau Jaya Nisa Alqorni; Nadia Triwahyuni; Desiyanti Rifayani; Nuraini Nuraini; Rinto Rahmad; Gazian Hazazi Nubli
Jurnal Pengabdian Kompetitif Vol. 5 No. 1 (2026): Jurnal Pengabdian Kompetitif (JPK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/pengabdiankompetif.v5i1.2887

Abstract

Usaha Mikro Kecil dan Menengah (UMKM) memiliki peran strategis dalam perekonomian nasional, namun sering kali menghadapi kendala dalam pencatatan keuangan, khususnya penentuan Harga Pokok Penjualan (HPP). Pengabdian ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku UMKM di Desa Pandau Jaya, Kecamatan Siak Hulu, dalam menyusun HPP secara akurat guna mendongkrak profitabilitas dan daya saing pasar. Metode pelaksanaan yang digunakan adalah sosialisasi edukatif, pemaparan materi, simulasi perhitungan mandiri, serta sesi diskusi interaktif. Hasil pengabdian menunjukkan peningkatan kesadaran dan kemampuan teknis peserta dalam mengidentifikasi komponen biaya produksi (biaya bahan baku, tenaga kerja langsung, dan overhead pabrik). Melalui pendampingan ini, pelaku usaha berhasil menggeser paradigma dari estimasi harga berbasis intuisi menjadi kalkulasi berbasis data akuntansi formal. Keberlanjutan program ini diharapkan dapat memperkuat manajemen keuangan internal UMKM demi pertumbuhan bisnis yang sehat
PAJAK DI ERA DIGITAL PENDEKATAN TAM (TECHNOLOGY ACCEPTANCE MODEL) PADA PELAPORAN SPT MENGGUNAKAN CORETAX DJP Rasmon Rasmon; Rinto Rahmad; Muhammad Yasid
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2845

Abstract

This study is a quantitative research project aimed at determining the acceptance and usage of Coretax DJP using the Technology Acceptance Model. Sampling was conducted using random sampling, with a sample size of 39 practitioners who are alumni of the LKP Sahabat Prestasi Tax Brevet A & B programmes and who are currently employed by companies across Indonesia. Hypothesis testing in this study was carried out using SPSS Version 26. The results of the testing indicate that (1) computer proficiency influences perceived usefulness, (2) computer proficiency influences perceived ease of use, (3) perceived ease of use influences perceived usefulness, (4) perceived usefulness influences user attitude, and (5) perceived ease of use influences user attitude. It is hoped that this study will help to raise awareness that the use of technology is vital in the current era, where tax regulations are becoming increasingly dynamic and complex, necessitating an integrated system to ensure that tax reporting becomes more efficient and user-friendly.
Co-Authors Desiyanti Rifayani Gazian Hazazi Nubli Muhammad Yasid Nadia Triwahyuni Nisa Alqorni Nuraini Nuraini Rasmon Rasmon