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PRAKTIK PENGISIAN SPT WAJIB PAJAK BADAN PADA SISWA-SISWI SMK KARYA BHAKTI KABUPATEN BREBES Ririh Sri Harjanti; Nurul Mahmudah; Ghea Dwi Rahmadiane; Musyafa alfarizi; Elisa Purwitasari
Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 2, No 1 (2019): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Tujuan Pengabdian Masyarakat ini adalah untuk menambah wawasan dan kompetensi di bidang perpajakan khususnya dalam memahami perhitungan dan pengisian SPT Wajib Pajak Badan, khalayak kegiatan pengabdian masyarakat ini adalah siswa-siswi SMK Karya Bhakti Kabupaten Brebes. Adanya bentuk-bentuk pelatihan berupa pengisian Form SPT Wajib Pajak Badan untuk meningkatkan kompetensi perpajakan bagi siswa-siswi SMK Karya Bhakti Kabupaten Brebes, yang beralamat di Jalan Taman Siswa, Saditan, Kecamatan Brebes Kabupaten Brebes Jawa Tengah. Jarak tempuh kampus dengan khalayak sasaran kurang lebih 5km yang dapat ditempuh menggunakan trasportasi mobil. Metode atau cara yang digunakan dalam Kegiatan Pengabdian pada Masyarakat ini adalah pertama dengan menggunakan metode survei, dimana tim melakukan survei langsung ke lokasi untuk pengumpulan data awal. Selain melakukan survei, tim juga melakukan observasi dan wawancara. Observasi dan wawancara ini dilakukan pada tahap awal dalam rangka mengumpulkan data dan mencari permasalahan sebelum memutuskan kegiatan pengabdian seperti apa yang sesuai dengan khalayak sasaran. Wawancara dilakukan dengan pihak guru dari SMK Karya Bhakti Kabupaten Brebes.Kata Kunci :Pajak, SPT, Wajib Pajak, Badan

Analisis Komparatif Pendekatan Perusahaan Dalam Merespon Isu Resesi Keuangan Di Berbagai Periode Widiarto, Ardian; Kusuma, Septian Yudha; Gunawan Putri, Alvianita; Alfarizi, Musyafa
Jurnal Equilibrium Nusantara Vol. 2 No. 2: Juni 2024
Publisher : PT. Bangun Harapan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56854/jeqn.v2i2.204

Perusahaan manufaktur merupakan tipe perusahaan yang paling sesnsitif terhadap isu dan pergerakan pasar. Hal ini dikarena perusahaan manufaktur lebih bersinggungan langsung dengan kebutuhan masyarakat sehari-hari. Kemampuan perusahaan dalam menangkap isu dan menjadikannya strategi yang tepat bagi perusahaan untuk terus bertahan hidup sangatlah krusial. Dunia pernah beberapa kali mengalami resesi keuangan yang berdampak hebat. Para ekonom selalu memberikan prediksi terkait resesi yang akan terjadi yang lebih dikenal dengan istilah isu resesi. Dengan laju informasi yang begitu cepat dan sejarah panjang ekonomi pada masa sebelumnya, perusahaan harus dapat menetapkan strategi yang diambil dengan tepat agar tidak merugikan stakeholder. Penelitian ini merupakan hasil kajian awal sebagai lompatan untuk kajian berikutnya jika resesi keuangan global terealisasi. Pada penelitian sederhana ini menggunakan angka aset sebagai gambaran nilai perusahaan dan Debt to Equity Ratio sebagai gambar kebijakan perusahaan dalam mengelola hutang. Perusahaan manufaktur di Indonesia mengambil sikap yang sama dalam menanggapi isu resesi keuangan global yang terjadi dengan cenderung menigkatkan set yang dimilikinya.

Analysis of Financial Distress Potential Using the Zmijewski Method in Coal Mining Subsector Companies Listed on the Indonesia Stock Exchange for the 2019-2023 Period Rosyada, Amalia Amrina Rosyada; Maria Theresia Heni Widyarti; Musyafa Alfarizi
Applied Accounting and Management Review (AAMAR) Vol. 4 No. 1 (2025): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v4i1.6345

Significant fluctuations in coal prices during the 2019-2023 period impacted the financial performance of coal mining subsector companies listed on the Indonesia Stock Exchange. This condition increased the risk of financial distress, which refers to financial difficulties that could potentially lead to bankruptcy if not properly addressed. This research aims to analyze, determine the accuracy level, and formulate strategies to address potential financial distress in 14 selected companies using the purposive sampling method. This descriptive quantitative research utilizes financial report data from 2019-2023, analyzed using the Zmijewski method, which involves the Return on Assets (ROA), Debt Ratio, and Current Ratio. The results indicate that, on average, companies remained in the non-financial distress category throughout the period. However, two companies, CNKO and DWGL, consistently experienced financial distress. Additionally, AIMS faced financial distress in 2023, BSML in 2019, and CBRE from 2019 to 2021. The accuracy rate of the Zmijewski X-Score method was 77%, with an error rate of 23%. Strategies for addressing financial distress include increasing ROA through operational efficiency, prudent debt management to reduce the Debt Ratio, and managing current liabilities, inventory, and receivables to improve the Current Ratio.

Analysis Of Determinants of Use Core Tax Administration System in 2025 Using the Unified Theory of Acceptance and Use of Technology 2 (Utaut2) Model Al Farizi, Musyafa; Zulaika Putri Rokhimah; Kusuma, Septian Yudha; Wahyuni, Mirasanti; Adhi, Nurseto
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 9 No. 1 (2026): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v9i1.y2026.p82-99

This study aims to analyze the success of the Core Tax Administration System (CTAS) information system from the taxpayer perspective using the UTAUT 2 model. The success of CTAS is crucial; if this tax service system is inadequate for taxpayers, it can reduce the system's adoption rate. The decline in CTAS use by taxpayers will have an impact on decreasing compliance levels, which will ultimately hinder state revenue receipts from the tax sector. The population in this study is the number of companies in Semarang City registered with the Semarang City Department of Industry and Trade (Disperindag) at the end of 2024, namely 845 companies. This study uses the Slovin sampling formula with a 5% error rate, resulting in a sample size of 271 companies. Therefore, the number of samples used in this study was 271 companies in Semarang City. Data were collected using questionnaires distributed to respondents through direct delivery and social media (Google Form). The results showed that Performance Expectancy, Social Influence, and Perceived Security have a positive and significant effect on Behavioral Intention. Furthermore, Facilitating Conditions and Behavioral Intention also had a positive and significant effect on Use Behavior. However, Effort Expectancy, Hedonic Motivation, and Price Value were not found to have a significant effect on Behavioral Intention.

Developing Strategies for Msmes in Semarang City Using Swot Analysis Handoyono, Rudi; Arbainah, Siti; Korawijayanti, Lardin; Pradana, Bagas Putra; Alfarizi, Musyafa
Moneta : Journal of Economics and Finance Vol. 4 No. 1 (2026): January 2026
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v4i1.1240

This study aims to formulate appropriate development strategies for Micro, Small, and Medium Enterprises (MSMEs) in Semarang City, with a focus on Tembalang, Pedurungan, and Banyumanik Districts. Using a descriptive quantitative approach, data were collected from 120 MSME respondents through structured questionnaires and analyzed using internal analysis, external analysis, and SWOT analysis. The findings show that MSMEs in Semarang City are positioned in Quadrant I of the SWOT matrix, indicating strong internal strengths and favorable external opportunities. The recommended strategy is an aggressive Strength-Opportunity (SO) approach, emphasizing the use of internal advantages—such as product quality and strategic location—to capture market opportunities. Practically, this study suggests that MSMEs should improve product quality, enhance brand visibility, build strong supplier relationships, and develop wider distribution channels. Future growth may also be supported through digital marketing and expansion along the supply chain. These insights can assist MSME actors and policymakers in designing more targeted and sustainable development efforts.

Strengthening BUMDes Nawangwulan Financial Governance through Accounting Training, Mentoring, and Google Sheets-Based Digital Recording: Penguatan Tata Kelola Keuangan BUMDes Nawangwulan melalui Pelatihan Akuntansi, Pendampingan, dan Pencatatan Digital Berbasis Google Sheets Andriyan Eka Sapta; Sam’ani; Ida Nurhayati; Tutik Dwi Karyanti; Rudi Handoyono; Lilis Mardiana Anugrahwati; Musyafa Alfarizi; Retno Winarti Handayani; Indra Sukma Subagio
Room of Civil Society Development Vol. 5 No. 3 (2026): Room of Civil Society Development
Publisher : Lembaga Riset dan Inovasi Masyarakat Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/rcsd.949

Village-Owned Enterprises (BUMDes) play a strategic role in improving rural community welfare through the management of local economic potential. However, many BUMDes, including BUMDes Nawangwulan in Kendal Regency, still face challenges in financial governance, such as manual and unsystematic recording, limited use of standardized bookkeeping formats, and low adoption of digital recording tools. This community service activity aimed to strengthen the financial governance of BUMDes Nawangwulan through accounting training, mentoring, and the introduction of a Google Worksheet-based financial recording template. The activity applied a Participatory Rural Appraisal (PRA) approach consisting of four stages: socialization, technical workshop, coaching clinic, and monitoring and evaluation. The program involved 12 BUMDes managers from three business units: Pom Mini Desa, Pasar Desa, and Jembatan Penghubung Antar Kecamatan. The results indicate that the activity provided initial support for improving participants’ understanding of transaction recording, separation of personal and business finances, and the use of simple bookkeeping templates. The program also introduced a digital recording template that can be accessed through smartphones as a practical alternative to manual bookkeeping. The evaluation was conducted qualitatively through observation during one-on-one mentoring; therefore, the findings should be understood as an initial indication of improved awareness and administrative readiness rather than a quantitatively measured increase in competence. This activity contributes to strengthening basic financial administration and supporting more transparent and accountable BUMDes governance.

Strengthening BUMDes Nawangwulan Financial Governance through Accounting Training, Mentoring, and Google Sheets-Based Digital Recording: Penguatan Tata Kelola Keuangan BUMDes Nawangwulan melalui Pelatihan Akuntansi, Pendampingan, dan Pencatatan Digital Berbasis Google Sheets Andriyan Eka Sapta; Sam’ani; Ida Nurhayati; Tutik Dwi Karyanti; Rudi Handoyono; Lilis Mardiana Anugrahwati; Musyafa Alfarizi; Retno Winarti Handayani; Indra Sukma Subagio
Room of Civil Society Development Vol. 5 No. 3 (2026): Room of Civil Society Development
Publisher : Lembaga Riset dan Inovasi Masyarakat Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/rcsd.949

Village-Owned Enterprises (BUMDes) play a strategic role in improving rural community welfare through the management of local economic potential. However, many BUMDes, including BUMDes Nawangwulan in Kendal Regency, still face challenges in financial governance, such as manual and unsystematic recording, limited use of standardized bookkeeping formats, and low adoption of digital recording tools. This community service activity aimed to strengthen the financial governance of BUMDes Nawangwulan through accounting training, mentoring, and the introduction of a Google Worksheet-based financial recording template. The activity applied a Participatory Rural Appraisal (PRA) approach consisting of four stages: socialization, technical workshop, coaching clinic, and monitoring and evaluation. The program involved 12 BUMDes managers from three business units: Pom Mini Desa, Pasar Desa, and Jembatan Penghubung Antar Kecamatan. The results indicate that the activity provided initial support for improving participants’ understanding of transaction recording, separation of personal and business finances, and the use of simple bookkeeping templates. The program also introduced a digital recording template that can be accessed through smartphones as a practical alternative to manual bookkeeping. The evaluation was conducted qualitatively through observation during one-on-one mentoring; therefore, the findings should be understood as an initial indication of improved awareness and administrative readiness rather than a quantitatively measured increase in competence. This activity contributes to strengthening basic financial administration and supporting more transparent and accountable BUMDes governance.

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