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All Journal Jurnal Ilmiah Akuntansi dan Bisnis International Journal of Environmental, Sustainability, and Social Science Postgraduated Community Service Journal Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Governance, Taxation, and Auditing Journal of Business on Hospitality and Tourism
Nida, Desak Rurik Pradnya Paramitha
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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 Pelaporan SPT PPH Orang Pribadi dan Sosialisasi PMK Nomor 168 Tahun 2023 Edwindra, Riza; Nida, Desak Rurik Pradnya Paramitha; Dwikiarta, I Made Sastra
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.5.1.2024.15-21

Abstract

before the end of March. Tax return reporting is 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, it must be submitted no later than 3 months after the tax year ends (March). Tax return reporting can be done online, using e-form or e-filling. However, there are still many people who still do not understand the reporting process using e-filling. The people in the Renon area are very homogeneous. The Renon area is considered very promising, until now it is still an "elite area" in the city of Denpasar. It is very strategically located, close to the center of the city government, even the province. There are many government and private offices, restaurants, restaurants, shops, and even the center of Beauty Clinics in Bali. The population of Renon in 2016 was 20,774 people, consisting of 10,331 men and 10,443 women. Very few residents in this area are unemployed, having an income means that many taxpayers are scattered in this area. The method used in this service is to provide direct assistance to the community. Includes assistance and consultation regarding the rights and obligations of taxpayers, matching NIK and NPWP and reporting Personal Tax using e-filling. The series of activities will be carried out continuously from February to March 2024. This activity was very welcomed by the community. However, the level of public awareness in fulfilling tax obligations is still quite lacking. This may happen due to the lack of public trust in the management of state finances due to the impact of corruption reporting by state apparatus. In addition to socialization, an important thing that must be fixed is the eradication of KKN to increase public trust.
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 Dwikiarta, I Made Sastra Edwindra, Riza Eni Indriani I Wayan Chandra Adyatma Ida Ayu Ratih Manuari LEDA, Thereza Gradeno Prabawa, I Nyoman Angga Sastri, Ida I Dewa Ayu Mas Manik Wiraharja, I Putu Gede Satria Yoga, I Gusti Agung Prama