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All Journal Jurnal Minfo Polgan (JMP) Jurnal Ekonomika Manajemen Dan Bisnis Jurnal Pengabdian Bukit Pengharapan
SALIM, DENNY
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Computer Science & IT Economics, Econometrics & Finance Education Library & Information Science Mathematics Social Sciences Other

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PENDAMPINGAN PENYUSUNAN BUSINESS PLAN BAGI PELAKU UMKM DI KELURAHAN DURIAN KECAMATAN MEDAN TIMUR Winata, Clarrissa; Sitompul, Pretty Naomi; Salim, Denny
Jurnal Pengabdian Bukit Pengharapan Vol. 3 No. 2 (2023)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v4i1.197

Abstract

Bisnis di Indonesia sudah sangat banyak, dari perusahaan mikro sampai perusahaan besar sehingga persaingan bisnis semakin kompleks. Persaingan dalam menjual produk maupun jasa semakin banyak, sehingga banyak para pengusaha menawarkan produk maupun jasanya dengan berbagai macam cara agar konsumen tertarik untuk membeli produk atau jasa yang dijual, untuk itu sangatlah penting membuat perencanaan bisnis. Perencanaan bisnis merupakan pedoman untuk mempertajam rencana-rencana yang diharapkan, dan cara mencapai sasaran yang ingin dicapai. Pendampingan Penyusunan Business Plan Bagi Pelaku UMKM di Kelurahan Durian Kecamatan Medan Timur dilakukan karena masih banyak pelaku UMKM yang belum mengerti dan memahami tentang bagaimana penyusunan perencanaan bisnis yang baik untuk mengembangkan usahanya.
PELATIHAN PERENCANAAN KEUANGAN BAGI SISWA SMA DI SEKOLAH GAJAH MADA MEDAN Khairani, Khairani; Sitompul, Pretty Naomi; Salim, Denny; Winata, Clarrissa; Wijaya, Selvia Fransiska
Jurnal Pengabdian Bukit Pengharapan Vol. 4 No. 2 (2024): Spesial Issue
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v5i1.620

Abstract

The Community Service Program (PKM) titled "Financial Planning Training for Students at Gajah Mada High School Medan" aims to enhance financial literacy among high school students through lectures, interactive discussions, and practical simulations. This program successfully improved students' understanding of basic financial planning concepts, such as budgeting, the importance of saving, and wise expenditure management. However, some students still faced challenges in distinguishing between needs and wants and allocating budgets effectively. Parental involvement was also identified as a critical factor in fostering good financial habits among students. Overall, this program made a positive contribution to increasing students' financial literacy and instilling financial management skills beneficial for their future. Recommendations include conducting follow-up training sessions and enhancing sustained parental involvement.
Manajemen Pajak Terhadap Penghasilan Pajak Badan Berdasarkan UU Pajak Penghasilan di PT Melakim Inti Perkasa Stefvy, Stefvy; Salim, Denny; Afriani, Diana
Jurnal Minfo Polgan Vol. 14 No. 1 (2025): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v14i1.14874

Abstract

Self-assessment system can cause the possibility of overpayment or underpayment as well as the wrong report of taxes, therefore, tax review is required in order to check whether the tax obligations are already in compliance with the Tax Provisions to avoid tax penalties. This research is done in PT Melakim Inti Perkasa which is engaged in selling laboratory equipment & chemical and providing service repair the laboratory equipment. The purpose of this research is to know the implementation of Entity Income Tax obligation through tax review. Types of this research is descriptive research with case study in PT Melakim Inti Perkasa and the research object is tax review of entity’s income tax in PT Melakim Inti Perkasa for year 2023. Data which is collected is secondary data. Research result shows that based on the results of the analysis and evaluation conducted by the writer on the fiscal reconciliation is the company does not conduct fiscal reconciliation properly. The company does not conduct fiscal correction for some revenue and expenses in the amount Rp.99,841,990.00 which can increase the taxable income after tax review. Therefore, the company should pay additional income tax in amount Rp.17,392,943.00 to tax office with the fines in amount Rp.3,805,144.00.
PENGELOLAAN MANAJEMEN KEUANGAN YANG PROFESIONAL DALAM PENGEMBANGAN BISNIS PADA ERA DIGITALISASI DI KELURAHAN DURIAN, KECAMATAN MEDAN TIMUR Winata, Clarrissa; Salim, Denny; Sitompul, Pretty Naomi; Khairani, Khairani
Jurnal Pengabdian Bukit Pengharapan Vol. 4 No. 1 (2024)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v4i2.431

Abstract

The purpose of this community service activity (PkM) is to provide knowledge and information on how to manage finances effectively so that it can be applied in the businesses of the community in Kelurahan Durian, Medan Timur District. The business owners in Kelurahan Durian, Medan Timur District can understand and comprehend how to manage financial management properly. Furthermore, the business owners in Kelurahan Durian, Medan Timur District will be able to learn about how to manage finances in business effectively in the era of digitalization. Overall, the PkM activities received a positive and enthusiastic response from the residents. Continued assistance will be provided to the business owners in Kelurahan Durian, Medan Timur District to enhance their skills and understanding of financial management in business during the digitalization era.
Analisis Beban Penyusutan Aktiva Tetap Dan Pengaruhnya Terhadap Pajak Penghasilan Badan Pada PT Eka Plafindo Jaya Medan Afriani, Diana; Salim, Denny; Stefvy, Stefvy
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 1 (2025): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i1.2608

Abstract

The purpose of this research is to know the impact of implementation of fixed asset depreciation according to income tax provision to entity income tax in PT Eka Plafindo Jaya Medan. Types of this research is in form of descriptive research with case study in PT Eka Plafindo Jaya Medan. Data which is collected is secondary data include the the depreciation calculation, entity income tax calculation, presentation of financial statement in year 2023 and other information which is related with this research. The research result shows that fixed asset depreciaton method according to income tax provision has impact in increasing of entity’s income tax at PT Eka Plafindo Jaya Medan in year 2023. There is difference between commercial depreciation expense and fiscal depreciation expense because there is difference in using of depreciation method. The company implements straight line method in calculating depreciation expense. The group of fixed asset is not determined properly by the company. The company does not conduct fiscal correction on difference between commercial depreciation expense and fiscal depreciation expense. The company does not calculates the depreciation expense of building, vehicle and furniture properly according to income tax provision. There is improper depreciation rate of fixed asset on building, vehicle and furniture. The depreciation expense in the company is Rp 823,500,000.00. The depreciation expense based on income tax provision is Rp 572,375,000.00. The company should conduct fiscal correction in amount of Rp 251,125,000.00. The fiscal correction will increase the taxable income in amount of Rp 251,125,000.00. The entity income tax in company is Rp 698,748,750.00. After implementation of depreciation of fixed asset based on income tax provision, the entity income tax expense is Rp 761,530,000.00.
Co-Authors Diana Afriani Khairani Khairani Sitompul, Pretty Naomi Stefvy, Stefvy Wijaya, Selvia Fransiska Winata, Clarrissa