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All Journal Muria Jurnal Layanan Masyarakat Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis
Ellyzabeth Putri Vizandra
Universitas Pembangunan Nasional Veteran Jawa Timur
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Evaluation of Fiscal Corrections on Operating Expenses and Other Income in the Annual Corporate Tax Return Reporting of CV XYZ Faizatul Qomariyah; Ellyzabeth Putri Vizandra
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 9 No 1 (2025): Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v9i1.177

Abstract

This study aims to evaluate the application of fiscal corrections to operating expenses and other income in the Annual Corporate Tax Return (SPT) reporting of CV XYZ. The background of this research is based on the differences in treatment between commercial financial statements prepared in accordance with Financial Accounting Standards (SAK) and tax regulations, which require fiscal corrections to determine the appropriate taxable income. The method used in this study is descriptive qualitative, with data analysis techniques in the form of narrative analysis of financial statements and applicable tax regulations. The results show that several accounts, such as internet expenses, Article 21 income tax, and interest income from bank deposits, need to be corrected, as they are not fully recognized under tax regulations. Therefore, fiscal corrections play a crucial role in ensuring tax compliance and the accuracy of the company’s fiscal financial statements.
Digitalisasi Tata Kelola Dana Lingkungan untuk Memperkuat Akuntabilitas dan Transparansi Sofie Yunida Putri; Nurul Fitriani; Ellyzabeth Putri Vizandra
Muria Jurnal Layanan Masyarakat Vol. 8 No. 2 (2026): September 2026
Publisher : LPPM Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/mjlm.v8i2.17823

Abstract

Community fund management by neighborhood associations (RT/RW) in Tambak Sumur Village still relied on manual cashbooks without standardized formats or digital backups. This community engagement program aimed to strengthen accountability and transparency through spreadsheet-based bookkeeping. It involved 13 RT/RW administrators and comprised a needs assessment, State-Defense Accounting socialization, Excel and Google Sheets training, guided practice, and performance evaluation. An observation checklist assessed four tasks: opening the template, entering cash receipts and disbursements, verifying the automatic balance, and saving and reopening the file. By the end of the session, all participants completed these tasks with varying assistance, and the partner received a standardized digital cashbook template. The governance gap was the absence of a shared bookkeeping format and data backup. The novelty lies in integrating responsibility, openness, and collective-interest values within a State-Defense Accounting framework for microsocial bookkeeping. Because the program did not use a pre-post test, audit cash turnover, or verify public access through WhatsApp, outcomes are reported as observed skills and instrument readiness rather than a percentage increase in literacy or public transparency. Practice-based assistance offers an initial step toward more orderly and sustainable community fund governance.
Co-Authors Faizatul Qomariyah Nurul Fitriani Sofie Yunida Putri