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All Journal Jurnal Aplikasi Akuntansi Jurnal Ilmiah Akuntansi dan Bisnis Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi International Journal of Environmental, Sustainability, and Social Science Postgraduated Community Service Journal Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Governors Community Services Journal (CSJ)
Yoga, I Gusti Agung Prama
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Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Postgraduated Community Service Journal

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Pendampingan Gerakan Wanita Sejahtera Taat Pajak dan Upaya Peningkatan Usaha Berbasis Ekowisata Yoga, I Gusti Agung Prama; Adyatma, I Wayan Chandra; Wiraharja, I Putu Gede Satria
Postgraduated Community Service Journal Vol. 5 No. 1 (2024)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/pcsj.5.1.2024.1-8

Abstract

Indonesia has 3 tax systems, including the Self Assessment System, the Official Assessment System and the Withholding Assessment System. Self assessment is a tax collection system that gives trust and responsibility to taxpayers to take the initiative in registering themselves to obtain a Taxpayer Identification Number (NPWP) and take care of all their tax affairs independently. Starting from calculating, paying and reporting the annual tax return (SPT) itself. Annual personal income tax return (PPh OP) reporting must be carried out every year by taxpayers who have met the objective and subjective requirements no later than (report the OP tax return) at the end of March. Tax Return reporting has been mandated in the Law on General Provisions and Tax Procedures (KUP) article 3, where every taxpayer is required to fill out the tax return correctly, clearly and completely, and for the annual Income Tax Return OP must be submitted no later than 3 months after the tax year ends (WP OP) or no later than 4 months after the tax year ends (Corporate WP). The Prosperous Women's Movement is one of the non-political women's organizations that has a vision of improving women's empowerment. Taxes are mandatory contributions by taxpayers for state development. Women must now be sensitive to the times, educated and willing to learn. The theme of this PkM is smart women who obey taxes. The method used is to socialize taxation and ecotourism business opportunities, discussions, and mentoring. The assistance provided includes the preparation of NIK and NPWP as well as personal tax reporting. Women must have intelligence, because the world is too harsh if it is only devoted to beauty. Our taxes, for us. Wisely fulfilling tax obligations, then the development of the country will continue to develop. Warmadewa University advances the country from education and implements the tri dharma of higher education to prepare quality human resources, ecotourism insights, and global competitiveness.
Pendampingan Akuntansi Dalam Menentukan Harga dan Pengelolaan Persediaan Untuk Memajukan Usaha Masyarakat Desa Bangbang, Bangli Nida, Desak Rurik Pradnya Paramitha; Yoga, I Gusti Agung Prama; Prabawa, I Nyoman Angga
Postgraduated Community Service Journal Vol. 5 No. 1 (2024)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/pcsj.5.1.2024.40-49

Abstract

Financial statements play an important role in providing information for making business decisions or policies. Financial statements are the end result of the accounting process. However, there are still many stigmas in society that consider accounting to be difficult. In fact, if done consistently and orderly, the information obtained will greatly impact the sustainability of the business both as a source of information and a control tool. The most basic thing, in basic accounting that needs to be understood is the process of how financial statements are made. Starting from collecting transaction evidence, grouping, recording, analyzing and presenting accounting information. The first stage is collecting evidence. This initial stage is still widely ignored in recording. Even though transaction evidence is needed to prove the validity of transaction occurrences and measurements in transaction recognition. In collaboration with the Bangbang Village BUPDA, the service team conducted assistance involving the Tembuku Bangbang Bali Village community, namely traders, BUPDA (Baga Utsaha Padruwen Desa Adat) administrators and local LPD (Village Credit Institution) administrators in early June 2024 to get assistance and training on the role of accounting in advancing business, basic accounting, inventory methods, how to make transaction evidence by utilizing technology. The methods used were socialization and discussion groups. The obstacle so far that has been felt is the difficulty of compiling reports due to forgetting or not taking notes. Not everything is "well recorded" because they still use manual records. Shopkeepers do double duty serving customers, as well as cashiers and record keepers. So very often experience constraints lack of time to record, so there are some transactions that are missed recorded. This affects the relevance of transaction data. The service team helps provide assistance as well as tools and systems used to facilitate the creation of simple proof of transactions and cash flow using technology. So there is no need to write per-item transactions manually, but using software, inputting transactions, then printing notes automatically using a thermal printer. At the end of the period, you can draw a summary of transactions in the form of cash flow. It is hoped that this PKM can have a positive impact on the progress of the Village, especially the traders, the community and BUPDA. With the records of transactions, MSME players or organizations can get economic information related to business.
Co-Authors Arini, Ni Komang Cokorda Krisna Yudha Datrini, Luh Kade Dewi, Putu Eka Dianita Marvilianti I Gusti Ayu Ratih Permata Dewi I Wayan Chandra Adyatma Kawisana, Putu Gede Wisnu Permana LEDA, Thereza Gradeno Ni Luh Nyoman Sherina Devi Nida, Desak Rurik Pradnya Paramita Nida, Desak Rurik Pradnya Paramitha Prabawa, I Nyoman Angga Rini, I Gusti Ayu Intan Saputra Sastri, Ida I Dewa Ayu Manik Sastri, Ida I Dewa Ayu Mas Manik Selamet, I Ketut Sudemen, I Wayan Ujianti, Ni Made Puspasutari Wiraharja, I Putu Gede Satria Wiranata, Agung Adi Yuliana, Ni Made Mita