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All Journal El-Rusyd JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM)
Aegisia Sukmawati
Universitas Jambi, Indonesia
Religion Humanities Computer Science & IT Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Mathematics Public Health Social Sciences Other

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PELATIHAN PENCATATAN KEUANGAN DAN PEMAHAMAN PAJAK FINAL UMKM BAGI PELAKU USAHA MIKRO Wirmie Eka Putra; Dahlia; Scheilla Aprilia Murnidayanti; Heriyani Heriyani; Aegisia Sukmawati; Febby Nanda Utami
Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol 6 No 2 (2025): Jurnal Pengabdian Pendidikan Masyarakat (JPPM), Vol 6 No 2 (Oktober 2025)
Publisher : LPPM UNIVERSITAS MUHAMMADIYAH MUARA BUNGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/jppm.v6i2.3534

Abstract

This community service activity aims to enhance the understanding of Micro, Small, and Medium Enterprises (MSMEs) in Kumpeh Ulu District, Muaro Jambi Regency regarding basic financial recordkeeping and tax obligations, particularly the Final Income Tax (PPh Final). The lack of knowledge and skills in managing business finances often hinders MSME growth, including fulfilling tax obligations in accordance with regulations. The implementation method was carried out through face-to-face training, interactive discussions, and financial recording simulations using a simple format that can be directly applied. The results of the activity showed an 80% increase in participants’ understanding of financial recordkeeping and final tax obligations, based on pre-test and post-test assessments. This training is expected to help micro-entrepreneurs manage their finances more systematically and comply with tax regulations.
Strategi Digitalisasi Keuangan dan Kepatuhan Pajak Kelompok Usaha Peningkatan Pendapatan Keluarga Akseptor Kota Jambi Wirmie Eka Putera; Dahlia; Aegisia Sukmawati; Primadi Prasetio; Azolla Degita Azis
Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol 7 No 2 (2026): Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol.7 No 2 (Oktober 2026)
Publisher : LPPM UNIVERSITAS MUHAMMADIYAH MUARA BUNGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/jppm.v7i2.4648

Abstract

Kelompok Usaha Peningkatan Pendapatan Keluarga Akseptor (UPPKA) di Kota Jambi memiliki peran strategis dalam menopang perekonomian keluarga lokal. Namun, mayoritas pelaku usaha mikro ini menghadapi hambatan utama berupa tata kelola keuangan yang masih manual serta rendahnya pemahaman mengenai kewajiban perpajakan UMKM. Program pengabdian kepada masyarakat ini bertujuan untuk memperkuat kapasitas usaha kelompok UPPKA melalui pendampingan digitalisasi pembukuan sederhana dan edukasi kepatuhan pajak. Metode pelaksanaan kegiatan meliputi tiga tahapan utama: analisis kebutuhan awal, pelaksanaan workshop serta simulasi praktik aplikasi akuntansi digital berbasis smartphone, dan pendampingan pasca-pelatihan. Hasil kegiatan menunjukkan peningkatan signifikan pada pemahaman peserta terkait pembukuan digital dan kesadaran perpajakan. Sebanyak 85% peserta kini mampu melakukan pencatatan transaksi secara mandiri dan memahami perhitungan Pajak Penghasilan (PPh) Final UMKM. Digitalisasi ini mempermudah penyusunan laporan keuangan yang transparan sekaligus mendorong efisiensi kepatuhan perpajakan di era transformasi digital.
Reconstruction of Maqashid Sharia-Based Tax Accounting: The Integration of Tax and Zakat from an Islamic Economic Perspective Dahlia Dahlia; Arfah Arfah; Aegisia Sukmawati; Rizkya Nabila
El-Rusyd Vol. 11 No. 1 (2026): June
Publisher : Sekolah Tinggi Ilmu Tarbiyah (STIT) Ahlussunnah Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58485/elrusyd.v11i1.652

Abstract

This study aims to reconstruct the concept of tax accounting through the integration of taxes and zakat from the perspective of Islamic economics based on the maqashid al-sharia. To date, the tax and zakat systems have operated separately, resulting in suboptimal outcomes in terms of fiscal justice and public welfare. This study employs a qualitative method using a literature review approach, with data sources drawn from scientific journals, official government reports, and relevant and up-to-date Islamic economic literature. The data were analyzed using descriptive-qualitative techniques through a systematic process of data reduction, presentation, and conclusion-drawing. The results indicate that integrating taxes and zakat within the framework of maqashid syariah can enhance transparency, accountability, and taxpayer compliance, particularly among Muslim communities. Furthermore, this integration model has the potential to reduce the double burden of fiscal obligations and create a more equitable economic distribution system oriented toward the public good. The implications of this research suggest that the reconstruction of tax accounting based on Sharia values can serve as an alternative in the development of more inclusive and equitable fiscal policies in Indonesia.
Co-Authors Arfah Arfah Azolla Degita Azis Dahlia Dahlia Dahlia Febby Nanda Utami Heriyani Heriyani Primadi Prasetio Rizkya Nabila Scheilla Aprilia Murnidayanti Wirmie Eka Putera Wirmie Eka Putra