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All Journal Jurnal Surya Masyarakat Jurnal Surya Masyarakat Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Annusfy
Andri Widianto
Universitas Harkat Negeri
Religion Humanities Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Public Health Social Sciences Other

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Transformasi Pelaporan Keuangan Puskesmas Sarwodadi menuju BLUD Profesional dan Berkelanjutan Andri Widianto; Yeni Priatna Sari; Hetika Hetika; Destiana Artanti
Jurnal Surya Masyarakat Vol 8, No 1 (2025): November 2025
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/jsm.8.1.2025.129-136

Abstract

In their role as primary healthcare providers, community health centers (Puskesmas) face various challenges in their financial management. The transition to Regional Public Service Agency (BLUD) status offers significant financial flexibility but demands professionalism. This community service program aims to provide mentoring and capacity building to financial managers at the Sarwodadi Community Health Center (Puskesmas) in preparing professional and sustainable BLUD financial reports. The approach used was a coaching clinic, attended by 10 Sarwodadi Community Health Center employees. This approach provided intensive guidance and hands-on practice in preparing BLUD financial reports. The effectiveness of the activity was measured through a comparative analysis of results before and after the community service program. The results showed an increase in participants' understanding of financial reporting. The majority of participants who previously struggled were now able to produce accurate BLUD financial reports. In conclusion, this activity was highly effective in improving the capacity of Puskesmas financial managers, demonstrating that the coaching clinic is a relevant method in supporting the transformation of Puskesmas into transparent, accountable, and professional BLUDs.
Transformasi Pelaporan Keuangan Puskesmas Sarwodadi menuju BLUD Profesional dan Berkelanjutan Andri Widianto; Yeni Priatna Sari; Hetika Hetika; Destiana Artanti
Jurnal Surya Masyarakat Vol 8, No 1 (2025): November 2025
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/jsm.8.1.2025.129-136

Abstract

In their role as primary healthcare providers, community health centers (Puskesmas) face various challenges in their financial management. The transition to Regional Public Service Agency (BLUD) status offers significant financial flexibility but demands professionalism. This community service program aims to provide mentoring and capacity building to financial managers at the Sarwodadi Community Health Center (Puskesmas) in preparing professional and sustainable BLUD financial reports. The approach used was a coaching clinic, attended by 10 Sarwodadi Community Health Center employees. This approach provided intensive guidance and hands-on practice in preparing BLUD financial reports. The effectiveness of the activity was measured through a comparative analysis of results before and after the community service program. The results showed an increase in participants' understanding of financial reporting. The majority of participants who previously struggled were now able to produce accurate BLUD financial reports. In conclusion, this activity was highly effective in improving the capacity of Puskesmas financial managers, demonstrating that the coaching clinic is a relevant method in supporting the transformation of Puskesmas into transparent, accountable, and professional BLUDs.
Peningkatan Pemahaman Tentang Pengelolaan Dan Penyusunan Laporan Keuangan Desa Pada Siswa Siswi SMK Muhammadiyah Larangan Kabupaten Brebes Nurul Mahmudah; Yusri Anis Faidah; Erni Unggul Sedya Utami; Andri Widianto
Annusfy : Journal of Multidisciplinary Research Vol. 1 No. 5 (2026): January 2026 , Annusfy
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/jn2jyh06

Abstract

The community service activity aims to enable students of Muhammadiyah Larangan Vocational School, Brebes Regency to improve their understanding of village financial management and reporting. This community service was attended by 30 12th grade students. The methods used in this community service activity include lectures and discussions, as well as a community service team conducting surveys and direct observations at the location to collect initial data. The results of this community service activity are that students are able to understand both theoretically and in the field (village) about village financial management obtained from the results of discussions and questions and answers.about village financial management obtained from the results of discussions and questions and answers.
KETEPATAN PELAPORAN SPT TAHUNAN PPH WAJIB PAJAK ORANG PRIBADI UMKM MELALUI CORETAX: STUDI KASUS PADA UMKM PERDAGANGAN Rosi Puspitasari; Ririh Sri Harjanti; Andri Widianto
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 4 No. 1 (2026): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v4i1.4516

Abstract

Penelitian ini bertujuan untuk menganalisis kesesuaian pelaporan SPT Tahunan PPh Wajib Pajak Orang Pribadi UMKM melalui Coretax berdasarkan PER-11/PJ/2025, mengidentifikasi bagian pengisian yang belum sesuai, serta menganalisis kendala yang muncul dalam proses pelaporan. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan deskriptif dan desain studi kasus eksploratif mendalam pada Toko Bahan Bangunan Perintis Jaya di Kabupaten Tegal. Data diperoleh melalui observasi, dokumentasi, dan studi kepustakaan, kemudian dianalisis dengan membandingkan informasi yang diinput wajib pajak pada formulir SPT dengan kondisi kegiatan usaha dan ketentuan perpajakan yang berlaku. Hasil penelitian menunjukkan bahwa pelaporan SPT Tahun Pajak 2025 telah berhasil dilakukan melalui Coretax hingga tahap penyampaian elektronik pada 12 Februari 2026, tetapi masih ditemukan enam bagian pengisian yang belum sesuai, meliputi klasifikasi penghasilan dari pekerjaan, penghasilan neto, penghasilan neto setelah pengurang, pengurang PPh terutang, PPh yang telah dipotong atau dipungut pihak lain, dan penghasilan final. Ketidaksesuaian tersebut terutama disebabkan oleh kesalahan klasifikasi penghasilan, ketidaktepatan informasi, ketidaklengkapan pengisian, serta kendala antarmuka dan pemahaman substansi perpajakan. Simpulan penelitian menunjukkan bahwa keberhasilan penggunaan Coretax sampai tahap penyampaian SPT tidak serta-merta menjamin ketepatan informasi yang dilaporkan, sehingga evaluasi implementasi sistem perpajakan digital perlu memperhatikan tidak hanya kemampuan wajib pajak dalam mengoperasikan sistem, tetapi juga ketepatan data yang dihasilkan melalui penggunaannya.
Co-Authors Destiana Artanti Erni Unggul Sedya Utami Faidah, Yusri Anis Hetika Hetika Nurul Mahmudah Ririh Sri Harjanti Rosi Puspitasari Yeni Priatna Sari