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All Journal Advances in Management & Financial Reporting Advances in Community Services Research
Chelsya Chelsya
Universitas Tarumanagara, Indonesia
Economics, Econometrics & Finance Other

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The Importance of Cash and Bank Management and Inspection: An Education Chelsya Chelsya
Advances in Community Services Research Vol. 4 No. 1 (2026): September - Februari
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v4i1.641

Abstract

Purpose: The main objective of this PKM is to educate students at Ricci I High School in Jakarta on the importance of effective, secure, and efficient cash and bank management. This activity is designed to give students a deep understanding of how to identify, record, classify, and report cash and bank transactions, including the cash and bank audit process. Research Design and Methodology: The PKM implementation method consists of three stages, namely planning, implementation, and dissemination of activity results. In the implementation stage, an educational approach is used through the delivery of materials, case-study-based training, and post-test learning evaluation. The training participants are high school students from Ricci 1 Jakarta, Indonesia, selected for their interest in accounting and financial management. Findings and Discussion: The results of the activity show that this PKM successfully increased students' knowledge of cash and banking concepts and basic auditing practices, including auditing techniques, transaction documentation, cash calculation reports, bank reconciliation, and balance confirmation. Based on the post-test results, participants' understanding reached 92%, indicating the effectiveness of the interactive learning method used. Implications: This activity can improve students' financial literacy and awareness of accountability. In practical terms, this PKM fosters positive synergy between universities and partner schools and serves as a model for practice-based learning that can be applied in secondary education to develop superior, integrity-driven human resources.
Persepsi Mahasiswa Akuntansi tentang Dampak Penerapan Pajak Atas Seller E-Commerce Berdasarkan PMK Nomor 37 Tahun 2025 Chelsya Chelsya
Advances in Management & Financial Reporting Vol. 4 No. 1 (2026): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i1.642

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis dampak penerapan pajak atas seller E-Commerce berdasarkan Peraturan Menteri Keuangan (PMK) No. 37 Tahun 2025 dari sudut pandang mahasiswa akuntansi. Studi ini berfokus pada persepsi akademisi muda terhadap efektivitas kebijakan perpajakan digital dalam meningkatkan kepatuhan pajak pelaku usaha daring. Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan teknik pengumpulan data melalui survei menggunakan kuesioner daring (Google Form). Responden penelitian terdiri dari 107 mahasiswa akuntansi yang telah menempuh mata kuliah perpajakan. Data yang diperoleh dianalisis secara deskriptif untuk memetakan persepsi mahasiswa terhadap penerapan PMK No. 37 Tahun 2025 dan dampaknya terhadap perilaku kepatuhan pajak di sektor E-Commerce. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa mahasiswa akuntansi menilai penerapan PMK No. 37 Tahun 2025 berdampak positif terhadap peningkatan kepatuhan pajak seller E-Commerce. Efektivitas kebijakan ini dinilai bergantung pada sosialisasi yang tepat, kejelasan regulasi, serta transparansi pemerintah dalam penggunaan penerimaan pajak. Implikasi: Penelitian ini menekankan pentingnya peran pemerintah dalam memperkuat sosialisasi, memperbaiki sistem administrasi digital, dan menyediakan fasilitas pelaporan pajak yang sederhana bagi pelaku E-Commerce. Kebijakan yang adaptif terhadap perkembangan teknologi diharapkan dapat meningkatkan kesadaran dan kepatuhan pajak secara berkelanjutan.
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