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Implementasi PMK Nomor 66 Tahun 2023, Core Tax Administration System, dan Pemberian Fasilitas PPh 21 Ditanggung Pemberi Kerja Badan Setiadi, Fahmi; Karunia, Asaprima Putra; Juliati, Juliati; Setyaningsih, Titik; Suranta, Sri
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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Abstract

The implementation of PMK Number 66 in the year 2023 and the Core Tax Administration System are tax reformations to avoid tax avoidance behavior. This tax reform changed the way of a company for giving the income tax PPh 21 compensation to the employee. After the implementation of this PMK, the company can’t use the net method for giving the income tax PPh 21 compensation. This research shows that the implementation of a gross-up method for giving the income tax PPh 21 compensation that is suitable by the implementation of the PMK Number 66 in the year 2023 gives a lower expense for the company than the net method, especially for the company that the majority of employee income tax tariff at 5% and 15% level. The gross-up method also gives a lower tax risk for the employee and company, especially for facing the implementation of the Core Tax Administration System
PENINGKATAN KESEJAHTERAAN MASYARAKAT DESA TANJUNG NERACA, ACEH TAMIANG MELALUI PELATIHAN KREATIF DAUR ULANG LIMBAH PLASTIK SACHET DETERJEN CAIR Juliati, Juliati; Ramadhani, Dini; Rita Mahyuny, Siska; Maulida, Ikrima; Ayudia, Inge
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 8, No 11 (2025): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v8i11.4302-4308

Abstract

Permasalahan limbah plastik sachet deterjen cair semakin mengkhawatirkan karena sulit terurai dan berpotensi mencemari tanah maupun air. Desa Tanjung Neraca, Kabupaten Aceh Tamiang, merupakan salah satu wilayah yang menghadapi tumpukan limbah plastik rumah tangga tanpa pengelolaan memadai. Kegiatan Pengabdian Kepada Masyarakat (PKM) ini bertujuan memberdayakan masyarakat melalui pelatihan kreatif daur ulang limbah plastik menjadi produk yang memiliki nilai guna sekaligus nilai ekonomi. Metode pelaksanaan meliputi sosialisasi, pelatihan teknik daur ulang, penerapan teknologi sederhana, pendampingan, dan pembentukan kelompok usaha kreatif. Peserta kegiatan berjumlah 30 anggota PKK desa. Hasil pelaksanaan menunjukkan peningkatan keterampilan masyarakat hingga 80% dalam pembuatan produk kerajinan, seperti tikar dan bunga hias, serta terbentuknya kelompok usaha berbasis daur ulang plastik. Luaran program mencakup publikasi artikel ilmiah, berita pada media massa, dan video dokumentasi kegiatan. Dampak kegiatan terlihat pada berkurangnya volume sampah plastik, meningkatnya kesadaran lingkungan, serta terbukanya peluang usaha yang dapat menambah pendapatan keluarga. Program ini mendukung pencapaian Sustainable Development Goals (SDGs) 11, 12, dan 13, serta Indikator Kinerja Utama (IKU) Perguruan Tinggi terkait keterlibatan dosen dan mahasiswa di masyarakat. Dengan demikian, pelatihan kreatif daur ulang limbah plastik terbukti efektif meningkatkan kesejahteraan dan kemandirian ekonomi masyarakat secara berkelanjutan.
IMPLEMENTASI SISTEM CONVEYOR APARTEMENT PADA PETERNAK BURUNG PUYUH DI DESA PAYA BUJOK TUNONG Yusman Persada, Andri; Juliati, Juliati; Yusna Harahap, Ainul; Purnama Febri, Suri; Aprilia Putri, Kartika; Putri Endah Sari, Herlina; Fadlon Haser, Teuku; Wahdaniah, Wahdaniah
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 1 (2024): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i1.342-347

Abstract

Kegiatan pengabdian dilakukan kepada peternak puyuh di Desa Paya Bujok Tunong. Pengabdian ini bertujuan membantu mitra menyelesaikan masalah rutinitas pembersihan kotoran puyuh dan manajemen kandang. Kegiatan pengabdian terdiri dari beberapa kegiatan yaitu survey,  sosialisasi dan sharing session, pembuatan dan implementasi sistem conveyor apartement, serta evaluasi dan pendampingan. Manajemen kandang menjadi salah satu faktor yang mendukung keberhasilan beternak puyuh. Pembersihan kotoran puyuh dilakukan secara rutin agar tidak menimbulkan bau yang kurang sedap. Limbah kotoran puyuh memiliki bau yang lebih menyengat daripada kotoran sapi. Evaluasi dan pendampingan dilakukan secara rutin setiap dua minggu sekali selama 2 bulan semenjak kandang siap untuk digunakan. Setelah kegiatan ini selesai mitra memiliki pengetahuan dan keterampilan dalam implementasi sistem conveyor apartement. Rutinitas membersihkan kandang menjadi lebih cepat dan mudah. Selain itu, hasil produksi telur puyuh juga meningkat. Hasil tambahan dari penggunaan sistem conveyor apartement berupa pupuk kandang dari kotoran puyuh.
SEMINAR DAN PENDAMPINGAN PENGISIAN SPT TAHUNAN ORANG PRIBADI DI RS PKU MUHAMMADIYAH SURAKARTA Endiramurti, Saktiana Rizki; Karunia, Asaprima putra; Triatmoko, Hanung; Salim, Meka Sabilla; Chayati, Nur; Wulandari, Trisninik Ratih; Setiadi, Fahmi; Juliati, Juliati; Suranta, Sri
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

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Abstract

Kegiatan pengabdian ini dilakukan dengan menggandeng Kanwil DJP Jateng II, untuk melakukan seminar dan pendampingan pengisian SPT kepada karyawan RS PKU Muhammadiyah Surakarta. Kegiatan ini dilakukan karena masih ada karyawan yang dalam melakukan pengisian SPT hanya memindahkan angka dari bukti potong yang diterima, tanpa mengisi daftar harta dan penghasilan lain yang mungkin diterima. Pengisian SPT seperti ini tentu tidak sesuai dengan aturan perpajakan yang berlaku. Kegiatan pengabdian ini mampu mendampingi 27 orang karyawan dalam melakukan pengisian SPT, validasi NIK, dan pemadanan data pada situs DJP online. Kegiatan ini mampu mengatasi berbagai kendala yang munkin muncul ketika melakukan pengisian SPT di web DJP online.
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN PASIEN DI RSUD DR. RM. DJOELHAM BINJAI Delimayani, Delimayani; Aisyah, Aisyah; Juliati, Juliati; Nurlina, Nurlina
Jurnal Keperawatan Priority Vol. 6 No. 2 (2023)
Publisher : Universitas Prima Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jukep.v6i2.4000

Abstract

Service quality is a measure of how well the level of service provided is able to match customer expectations. Patient satisfaction is an evaluation or assessment after using a service, that the selected service at least meets or exceeds expectations. This type of research is a descriptive study using a cross sectional analytic study design. The research objective is to determine the effect of service quality on patient satisfaction at the Dr. General Hospital. RM. Djoelham Binjai. In this study, the sampling technique was carried out using a saturated sample technique of 75 people. The results of hypothesis testing to see the relationship between variable X and variable Y are with a significant level (α) = 5% (0.05) and df = 1, the results are p.value = 0.000 at df = 1 where sig < (0.000< 0.05) then H0 is rejected so it can be concluded that there is an effect of service quality on patient satisfaction at the Dr. RM. Djoelham Binjai in 2021. The results of this study are expected to provide input to the hospital management to further improve the quality of service in order to increase patient satisfaction.
The Relationship Between Breast Care and Breast Milk Production Among Postpartum Mothers Aisyah, Aisyah; Juliati, Juliati; Hasanah, Nur; Agustina, Dedek
Jurnal Keperawatan Priority Vol. 8 No. 2 (2025)
Publisher : Universitas Prima Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jukep.v8i2.7192

Abstract

The postpartum period plays a critical role in establishing successful breastfeeding. Adequate breast milk production is essential to meet the nutritional needs of infants, particularly during the first 1,000 Days of Life (HPK), a window that significantly impacts a child's growth and development. Among the various factors that influence lactation, consistent and proper breast care practices by postpartum mothers are believed to support milk production. This study employed an analytical observational design using a cross-sectional approach. A total of 32 postpartum mothers at Klinik Pratama Hugo Hasena were selected through a total sampling technique. Data on breast care practices and breast milk production were collected using structured questionnaires and analyzed using the chi-square statistical test. The findings revealed that the majority of mothers (81.3%) performed breast care routinely, and the same proportion (81.3%) reported sufficient breast milk production. Statistical analysis showed a significant relationship between breast care and breast milk production (p = 0.000). The study concludes that breast care has a significant association with breast milk production among postpartum mothers. These results highlight the importance of educating and empowering mothers on proper breast care techniques as part of postnatal support to promote successful breastfeeding. Healthcare providers are encouraged to enhance postpartum education programs, particularly focusing on the role of breast care in supporting optimal lactation and infant health during the critical early stages of life.
PENGEMBANGAN KUE TRADISIONAL KHAS ACEH SEBAGAI PRODUK UNGGULAN DESA PEUKAN LANGSA KOTA Usman, Usman; Syardiansyah, Syardiansyah; Juliati, Juliati
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 4 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i4.1377-1392

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Kue Bhoi dan Keukarah bagian dari kue tradisional khas Aceh adalah sajian kuliner dari adat istiadat masyakat Aceh tempo dulu, dan biasa dijadikan seserahan yang diberikan oleh mempelai pria kepada mempelai wanita pada saat pernikahan dan acara sosial lainnya. Kedua macam kue tradisional khas Aceh baik kue bhoi maupun keukarah mengandung rahasia aneka kreasi dan variasi olahan resepi kue bhoi dan keukarah dan istimewanya untuk sajian sedap lengkap dengan cara bikin sendiri dirumah atau ala rumahan (homemade) lengkap dengan step by step nya yang anti gagal, bisa dikonsumsi sendiri ataupun di buat usaha aneka bisnis kue bhoi dan keukarah dengan harga ekonomis murah meriah. Kue bhoi dan keukarah tidak hanya peminatnya Aceh tetapi Medan, Jakarta bahkan mancanegara. Metode pengabdiannya yaitu; pendekatan normatif, empiris dan menggunakan data-data primer dan skunder, serta diolah secara deskriptif kualitatif. Pelaksanaan pengabdiannya dari bulan Juni sampai November 2021. Pengabdian ini dilaksanakan di Jalan Rel Kereta Api Pajak Ikan, Desa Gampong Blang (Peukan Langsa Kota). Mitra Binaan pengabdian adalah Pedagang Kaki Lima atau pedagang asongan dijalan Rel Kereta Api Gampong Blang Peuka Langsa Kota. Adapun langkah pembuatan kue tradisional khas Aceh (kue bhoi dan keukarah) yaitu, dengan persiapan bahan baku/tepung terigu, telur ayam/bebek, 250 gr tepung beras, 500 gr gula pasir, (3), ½ air serta, loyang terbuat dari batok, dan oven serta minyak goreng secukupnya. Hasil penelitian bahwa kedua kue tradisional khas Aceh sangat digemari dan laris di pemasaran; Medan, Jakarta dan mancanegara. Saranya semoga kue tradisional khas Aceh ini dapat dijadikan promosi sebagai modal awal dibawah bimbingan pihak Universitas Samudra
PELATIHAN PEMBUATAN MASKER BERBAHAN POLYPROPELENE YANG WATER REPELENT BAGI IBU PKK DI DESA ALUE IE PUTEH KABUPATEN ACEH TAMIANG Juliati, Juliati; Sukirno, Sukirno; Putra, Alpidsyah; Elfrida, Elfrida
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 4, No 2 (2021): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v4i2.474-479

Abstract

The corona virus (Covid-19) is a very dangerous virus at this time which can cause death. This corona virus has symptoms including fever, dry cough, fatigue, difficulty breathing, chest pain, and loss of the ability to speak or move. According to experts, this symptom will appear in 5-6 days, but it can also occur for 14 days after exposure to the corona virus. Therefore, efforts that can be made to help the people of Alue Ie Puteh Village in preventing exposure to the corona virus are by wearing a polypropylene mask. In addition, it can increase the role and function of universities in making masks made of polypropylene to help decide the spread of the corona virus. The method applied is a direct approach which includes location surveys, socialization, lectures and practices. This approach method is used to collect data on problems faced by the community. The lecture method is carried out by providing information to the public, to find out about the benefits of making masks made of polypropylene which are useful for protecting against exposure to the corona virus. The practical method is carried out by providing training in making masks. The results achieved were the increased understanding and skills of PKK women in Alue Ie Puteh Village regarding the manufacture of masks made from polypropylene that can prevent and prevent exposure to the corona virus.
Pembuatan kompos dari daun lamtoro dan serbuk kayu di Green House Universitas Sulawesi Barat sebagai media pembelajaran bagi mahasiswa Maldrian, Maldrian; Munira, Munira; Mardini, Eki; Hasanah, Agna Khaeratul; Ferdi, Ferdi; Haidir, Haidir; Nurham, Nurham; Sinta, Sinta; Aulia, Husnul; Audy, Audy; Diat, Diat; Juliati, Juliati; Nurmasita, Nurmasita
Jurnal Tarreang: Tren Pengabdian Masyarakat Agrokompleks Vol 2 No 2 (2025): Jurnal Tarreang
Publisher : Agriculture and Forestry Faculty, Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jtarreang.v2i2.5884

Abstract

Using inorganic fertilizers can increase crop productivity, but excessive and continuous use can degrade soil and cause environmental pollution. To overcome this problem, compost from lamtoro (Leucaena leucocephala) leaves can be an environmentally friendly alternative solution. This activity aims to explain the process of making lamtoro leaf compost and its impact on soil fertility and plant growth. Through this activity, organic fertilizer has been produced in the form of compost from lamtoro leaves and wood dust, which is suitable for use as fertilizer. The manufacturing process includes collection, chopping, mixing with an organic activator, and fermentation until the compost is mature. From this activity, students can gain a direct understanding of compost production and the importance of using local organic materials for sustainable agriculture.
Peningkatan Kualitas SDM Melalui Pelatihan Bahasa Asing Untuk Kampung Biru Arema Malang, Jawa Timur Juliati, Juliati; Budi, Sri Utami; Goeyardi , Wanda; Widyaningsih, Galih Edy Nur; Rahayuningtyas , Putri
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 3 No 2 (2020): Volume 3 Nomor 2 Tahun 2020
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v3i2.13819

Abstract

Kampung Biru Arema is one of thematic tourist villages in the city of Malang which provides economic benefits to the residents. The potential development of Kampung Biru is also supported by its strategic location. However, people have difficulty in communicating with foreign tourists due to their limited English speaking competence. Related to this problem, the community service is aimed at improving the quality of human resources by providing foreign language training (English and Chinese). The training was given for two months (June - July 2019). The results showed an improvement in the trainees’ skills and confidence in communicating in English. In addition, the team also have completed writing a booklet that can be used as a reference whenever the residents have difficulties in communication practices with foreign tourists visiting Kampung Biru Arema Malang.
Co-Authors A.A, Musfirah A.I, Ida A.N.P.Z, Isma Abdha, Puteri Ramadhana Adella, Adinda Adinda, Andi Agustina, Dedek Aisyah Aisyah Akbar, Muh. Rijalul Alisya, Nurul Ambar, Andi Fidah Rara Batara Andi Tira, Andi Anggriani, Andi Ansyar, Ayub Al Apri Damai Sagita Krissandi Aprilia Putri, Kartika aprilia, rapita Arlani, Pinkan Atika, Nadhira Audy Audy Aulia, Husnul Azzahra, Nisita Bambang Sutopo Basri Oner Budi, Sri Utami Daud, Muslem Delimayani, Delimayani Demina, Rini Deri, Mildani Wulan Dewi, Intan Purnama Diat, Diat Eko Arief Sudaryono, Eko Arief Eko Arif Sudaryono, Eko Arif Elfrida, Elfrida Endiramurti, Saktiana Rizki Eta Farmacelia Nurulhady Fadlon Haser, Teuku Faturullah, Amar Ferdi Ferdi, Ferdi Firda yanti, Firda Firdausy, Muhammad Riyadh Firdayanti, HSM Fitriani Fitriani Fitriani, Rita Fitrianingsih, Cahyati Fransyaigu, Ronald Goeyardi , Wanda Haidir, Haidir Hambali Hambali Hamid, Abd. Haris Hanung Triatmoko Harsya, Putro Nyak Hasanah, Agna Khaeratul Hasibuan, Nuradha Hasibuan, Wirda Febriani Hermawansyah, Hermawansyah HR, Yuliani Indah Permata Sari Inge Ayudia Isabella, Chentia Misse Ismida, Yulina Jamiludin, H. Kahfi, Gunawan kamsilaniah, Kamsilaniah Karunia, Asaprima Putra Kenedi, Ary Kiswanto Lembang, Andrio Rante Lestari, Ida Puji Lily, Astina Maldrian, Maldrian Mardini, Eki Masyitah Masyitah Maulida, Ikrima Maulidiska, Maulidiska Maulidza, Maulidza Meka Sabilla Salim Mohamad Firman, Mohamad Mt, Erdiansyah Putra Muhammad Rivai Muhammad Syafiqurrahman Mulyadin, Mulyadin Mulyahati, Bunga Munira Munira, Munira Mutia, Cut Nana Nasution, Salsabila Putri H. Ningsi, Nurna Nur Chayati Nur Hasanah Nurham, Nurham Nurlina Nurlina Nurmasita, Nurmasita Nurul Hairunnis, Mirham Pakulla, Appriantho Pasaribu, Dea Pebrina, Dahlia Persada, Andri Yusman Pramana, Cipta Prastiwi, Rieke Pratiwi, Adinda Purnama Febri, Suri Putra, Alpidsyah Putri Endah sari, Herlina Putri, Alpidsyah Putri, Rika Helmalia Rafli, Muhammad Febri Rahayuningtyas , Putri Ramadhani, Dini Rita Mahyuny, Siska Riyani, Mufti Rusli, Salsabilla Alya S, Puspita Sahila, Rashika Ardafa Sahudra, Tengku Muhammad Sakhkhar, Muhammad Nur Salsabila, Syifa Saragih, Adelia Sarjani, Tri Mustika Setiadi, Fahmi Setiawan Edi Wibowo Setyaningsih, Titik Sidiq, Fadhil Sigalinging, Amelia Rosani Sinta, Sinta Sitanggang, Marisi siti zubaedah Sri Suranta, Sri Sukirno Sukirno Sulfahmi, Sulfahmi Supartinah Supartinah Syardiansyah, Syardiansyah Tamba, Betaria Tri, Hartono Trisninik Ratih Wulandari, Trisninik Ratih Tusita, Arcci Usman Usman Veryawan, Veryawan Wahdaniah Wahyudi Wahyu Widarjo, Wahyu Wahyuni, Reni Waspada, Waspada Wawan Hermawan Widoarjo, Wahyu WIDYANINGSIH, GALIH EDY NUR Yulia Yulia Yusman Persada, Andri Yusna Harahap, Ainul Zahra, Mar'atu