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All Journal Jurnal Pendidikan Akuntansi (JPAK) JPM (Jurnal Pemberdayaan Masyarakat) DIJB (Diponegoro International Journal of Business) KACANEGARA Jurnal Pengabdian pada Masyarakat YUME : Journal of Management JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Journal of Community Service and Empowerment JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) International Journal of Business, Law, and Education ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Ekonomi dan Kewirausahaan Kreatif International Journal of Islamic Business and Management Review Jurnal Akuntansi dan Keuangan Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Jurnal Manajemen Bisnis Kewirausahaan Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat J-CEKI Brilliant International Journal of Management and Tourism
ANISAUL HASANAH
Unknown Affiliation
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Nursing Social Sciences Other

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Evaluasi Perhitungan dan Pencatatan PPh Pasal 23 di Lembaga Nirlaba atau Organisasi Sosial yang Menggunakan Jasa Outsourcing Berkaitan dengan ISAK No 35 Dini Ayu Pramitasari; Anisaul Hasanah; Mochammad Syafii; Bustanul Ulum; Mutiara Cahyani
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6414

Abstract

This study aims to evaluate the calculation and recording of Income Tax (PPh) Article 23 in non-profit institutions or social organizations that use outsourcing services in relation to the implementation of ISAK No. 35. Using a descriptive qualitative research method, this study examines in depth the process of calculating Tax Article 23, the mechanisms of deduction, payment, and reporting, related accounting records, the level of compliance with ISAK No. 35 standards, as well as the problems and impacts of non-conformities that arise in practice. The results show that some non-profit institutions have calculated and deducted Tax Article 23 in accordance with the provisions, but there are still inaccuracies in the identification of tax objects, determination of rates, and administrative documentation. Accounting records show variations in compliance with ISAK No.35, especially related to transparency of disclosure and accountability of financial reports. In addition, there are obstacles such as limited understanding of human resources, lack of internal control systems, and minimal integration between the finance and tax departments. Inconsistencies in the management of Tax Article 23 have an impact on the potential for fiscal sanctions, decreased organizational credibility, and obstacles in presenting accurate financial reports. These findings are expected to contribute to improving tax and accounting governance in non-profit organizations so that they are more compliant with applicable tax regulations and financial reporting standards.
THE ROLE OF VILLAGE OWNED BUSINESS ENTITIES IN IMPROVING THE WELFARE OF VILLAGE COMMUNITIES Syafii, Mochamad; Ulum, Bustanul; Rusdiyanto, Rusdiyanto; Pramitasari, Dini Ayu; Hasanah, Anisaul
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 3 No 1 (2023): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/kreanova.v3i1.5493

Abstract

Devotion this analyze and evaluate mission development body effort owned by the village whose goal for move wheel village economy by optimizing village potential. If the village is able to optimize all its potential resources to drive the economy, then the development and strengthening management body effort owned by village expected able to develop business units and innovations that become new potentials in the village so that their mission body effort owned by village materialized , as driver of village life. Village owned body work put to use approach specifically intends to enhance the villagers' economic well-being through the growth of their business ventures. Village-owned formation body endeavor meant To use project programs run by the government and local governments mentioned in the previous sentence to push or accommodate economic activities that are submitted to be managed by the community as well as those that develop in accordance with local customs and culture in order to increase community income (1). The village-owned, on-budget base effort
Co-Authors A Maya Rupa Anjeli Adiba Fuad Syamlan Adiba Fuad Syamlan Agustin, Widat Amellia Putri Setianingrum Andanawarih, Parasdya Pandhu Arieyanto, Muhammad Asri Ady, Deni Riani, Bustanul Ulum Bustanul Ulum Dini Ayu Pramitasari Diniyah, Hikmatud Dwi Prameswari, Riski Farras Mufidah, Imtiyaz Firdaus Indrajaya Tuharea Hasti Suprihatin Heri Siswantoro Ilham, Rachmad Imtiyaz Farras Mufidah Lalu Yayan Ardiansyah Mila, Shofiatul Mochammad Syafii Mufidah, Imtiyaz Farras Muhammad Halifatur Rahman Mutiara Cahyani Nur Khamidah Parasdya Pandhu Andanawarih Pramitasari S.Ant S.Ak M.Ak, Dini Ayu Putra Hananto, Rifqi Ardiaztama Rachmad Ilham Rusdiyanto Rusdiyanto, Rusdiyanto Setyorini, Haryati Siti Fatimah Slamet Abdul Muslikh Suharto Suharto Sundari, Sri syafii, mochamad - tuharea, firdaus indrajaya Ulum, M Bustanul Umar Burhan, Umar