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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat ProBisnis : Jurnal Manajemen Jurnal Abdi Masyarakat Multidisiplin Journal of Economics and Business (JECOMBI) Multidisciplinary Indonesian Center Journal
Dewi, Siti Ratna Sari
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Religion Humanities Chemistry Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Public Health Social Sciences Other

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 1 
Analysis of Revenue Receipt and Methods for Recording Service Income Dewi, Siti Ratna Sari; Rizkia, Nita Putri
ProBisnis : Jurnal Manajemen Vol. 14 No. 6 (2023): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v14i6.385

Abstract

This research uses a combined method of observation and interviews to analyze income receipts and methods for recording service income at PT. Auto Jaya Tekno during the 2016-2018 period. Observations were carried out directly on the research object by participating in interactions in the PT's natural environment. Auto Jaya Tekno. Interviews were conducted with op-erational division area managers related to the research to obtain in-depth in-formation regarding the revenue receipt process and methods for recording service revenue. Data collection instruments involve interview and observa-tion guidelines, as well as special formats in tables and forms.Data analysis uses descriptive techniques, utilizing the results of inter-views and observations. Data is constructed to provide an in-depth under-standing of the problem being studied; then, the results are compared with relevant theories. The research results show that PT. Auto Jaya Tekno has successfully implemented the SOP for recording income and costs with con-sistency using the accrual basis method in accordance with PSAK No. 23. Using the Limax system provides the advantage of automatic and simultaneous recording of transactions. The company also continues to implement a credit sales policy by paying attention to the risk of bad debts. Thus, this re-search provides an in-depth overview of revenue receipts and methods of recording service revenue at PT. Auto Jaya Tekno, which can be a founda-tion for companies for efficient and accountable financial management.
Analysis Of The Home Ownership Loan Procedure At Pt. Putri Grage Property Dewi, Siti Ratna Sari; Maisyah, Nur
Journal of Economics and Business (JECOMBI) Vol. 5 No. 01 (2024): Journal of Economics and Business (JECOMBI) : September 2024
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the procedure for granting Home Ownership Loans (KPR) at PT. Putri Grage Property. The procedure was identified through a case study using qualitative methods, with data obtained from interviews, documentation, and direct observation. PT. Putri Grage Property is a property company that independently manages the credit process without involving banks, providing greater flexibility for customers. The main procedures include document submission, data investigation, interviews, field observations, and credit realization.The results of the study indicate that while this procedure facilitates  customers, the absence of bank checks poses challenges in assessing the eligibility of prospective clients. Common issues include low customer interest, incomplete documents, and payment arrears. To address these issues, PT. Putri Grage Property prioritizes trust in customers, offers payment leniency of up to six months, and enhances marketing strategies.
SOSIALISASI ASPEK PERPAJAKAN BAGI YAYASAN YANG BERGERAK PADA BIDANG PENDIDIKAN Dewi, Siti Ratna Sari; Khotimah, Husnul; Umam, Danang Choirul
 Jurnal Abdi Masyarakat Multidisiplin Vol. 3 No. 3 (2024): Desember: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v3i3.1811

Abstract

This community service activity aims to enhance the understanding of foundation administrators regarding tax obligations, including types of taxes, reporting, and payment using technology such as e-filing. Through lectures, discussions, and hands-on simulations, participants gained theoretical knowledge and practical skills in managing tax obligations. Evaluation results showed a significant increase in participants' understanding, which positively impacted the efficiency and accountability of the foundation's governance. This program serves as a strategic model to support the professionalism of other educational foundations
PENYULUHAN DAN PENDAMPINGAN MASYARAKAT DALAM MENGHINDARI SANKSI ADMINISTRASI PAJAK Ngatimin, Ngatimin; Linawati, Linawati; Dewi, Siti Ratna Sari
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 1 No. 3 (2024): Vol. 1 No. 3 Edisi Juli 2024
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v1i3.149

Abstract

Community service activities aim to increase community tax awareness through counseling and mentoring activities regarding tax administration. Through a participatory and educational approach, the PKM team presents the latest information on tax obligations, how to fill out taxes, and the impact and sanctions of tax administration for the community. Participants in this activity were attended by MSME owners and staff. The participants who attended were 10 (ten) people. The service was carried out through the provision of socialization and counseling materials to business actors related to tax administration sanctions. The methods applied included lectures, practices, discussions, and questions and answers. The evaluation showed an increase in knowledge and understanding of MSME actors on tax administration after participating in this program. Participants showed great enthusiasm during the activity, as seen from active participation in question and answer sessions, discussions, and consultations. This shows that the program successfully attracted their interest and resulted in productive interactions between the resource persons and the participants. The output of this activity is expected to improve MSME tax literacy and create better awareness and compliance with tax regulations, thereby reducing the risk of tax administration sanctions and promoting sustainable growth of MSMEs.  
SOSIALISASI ASPEK KEUANGAN DAN PERPAJAKAN SERTA STRATEGI PENGEMBANGAN UMKM DI JAMPANG - BOGOR Dewi, Siti Ratna Sari; Zena, Zena; Faisal, Rahman
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Volume 5 No. 2 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i2.26949

Abstract

Indonesia menganut sistem pemungutan pajak yaitu self assessment system yang mana wajib pajak dipercaya oleh negara untuk mengelola pemenuhan kewajbannya sendiri. Selain itu, sebelum merambah ke bidang perpajakanya, pelaku usaha baik kalangan industri besar maupun kecil menengah wajib mengetahui pencatatan aspek keuangan dari usaha yang mereka lakukan. Berdasarkan pengamatan awal yang dilakukan tim pengabdi, pihak mitra masih terdapat transaksi yang belum sesuai pencatatan keuangannya serta pajaknya walaupun tidak terlalu signifikan namun nantinya akan berakibat fatal bila tidak diperbaiki sedini mungkin. Berdasarkan hasil kegiatan Pengabdian Kepada Masyarakat (PKM) yang diadakan pada UMKM Angkringan Jampang - Bogor, disimpulkan bahwa partisipan meliputi tidak hanya pemilik UMKM Angkringan Jampang - Bogor tetapi juga para pekerja yang bekerja di angkringan, serta antusiasme yang tinggi dari peserta, menunjukkan potensi yang signifikan untuk kegiatan berkelanjutan, hasil kegiatan menunjukkan bahwa metode pelatihan yang mencakup ceramah, tutorial, dan sesi tanya jawab berhasil memfasilitasi pemahaman yang baik terhadap materi serta latihan praktik. Peserta telah menunjukkan pemahaman yang memadai terkait pencatatan keuangan untuk pelaku UMKM, dengan catatan yang rapi dan lengkap, yang sebagian besar didorong oleh keingintahuan pemilik usaha terhadap pembukuan yang tepat.
Co-Authors AA Sudharmawan, AA Faisal, Rahman Linawati Linawati Maisyah, Nur NGATIMIN, NGATIMIN Rizkia, Nita Putri Umam, Danang Choirul Zena, Zena