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PELATIHAN KEWIRAUSAHAAN DAN PEMBUKUAN KEKINIAN DENGAN MENGGUNAKAN APLIKASI BUKU KAS Terenggana, Candra Astra; Kusmawati, Kusmawati; Rinamurti , Micheline; Putri, Weny; Khairunnisa, Khairunnisa
Jurnal Abdimas Musi Charitas Vol. 5 No. 2 (2021): Jurnal Abdimas Musi Charitas Vol. 5 No. 2, Desember 2021
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.439 KB)

Abstract

The aim of this community service activity is to provide assistance to partners, namely SMA Sjahkyakirti and other high school / vocational students in the city of Palembang as well as students with entrepreneurial Student Activity Units (UKM). The development of MSMEs in Indonesia provides opportunities for young people to be independent and develop their own businesses. However, this is not easy due to several factors such as the lack of knowledge about entrepreneurship and the difficulty of obtaining business capital. The assistance provided is in the form of training and providing insight into entrepreneurial motivation and knowledge related to making financial reports using the Cash Book application. Effective business records can create adequate financial reports and in the end are expected to gain the trust of debtors. The techniques used in this activity are virtual seminars, questions and answers, and discussions.
LESSON LEARNT DARI PROSES PELATIHAN PERENCANAAN KEUANGAN KELUARGA Hidayah, Nur; Kusmawati, Kusmawati; Rumasukun, Endang; Wahyuna, Wahyuna
Jurnal Abdimas Musi Charitas Vol. 7 No. 2 (2023): Jurnal Abdimas Musi Charitas Volume 7, Nomor 2, Desember 2023
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jamc.v7i2.1024

Abstract

The problem of households in Brongkendik village is financial difficulty because they do not have a life goal. Several factors influence this, such as marriage customs, baby birth customs, "tomborgmagh" culture and other needs. "Tomborgmagh" is a culture of putting wealth to help families in preparation for marriage. The aim of this community service activity was to assist in preparing a financial plan based on a priority scale for the purpose of family life and welfare. This activity was carried out in the form of training for mothers of nutmeg production. The participatory action research method was the training method used, starting from the stages of determining life goals, budgeting, to the Tower arrangement game. Colored paper was the material used in the life goal setting stage, pencils and paper for the budgeting stage, and mineral water glasses to be used in the tower game. The results of this training showed that the nutmeg production women can develop a financial plan and they have a commitment to save
Aspek Perpajakan UMKM Studi Kasus pada Penginapan XX Fakfak Papua Barat kusmawati, kusmawati; Hidayah, Nur; Mukarramah, Nurtisatul
Jurnal Informasi Akuntansi (JIA) Vol. 3 No. 2 (2024): Jurnal Informasi Akuntansi (JIA) Volume 3 Nomor 2 Tahun 2024
Publisher : Prodi Akuntasi, Fakultas Bisnis dan Akuntansi Unika Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jia.v3i2.1161

Abstract

Tujuan penelitian ini adalah untuk menganalisa bagaimana penerapan UU HPP atas pajak penghasilan penginapan di Fakfak Papua barat. Penelitian ini menggunakan metode penelitian kualitatif dan menggunakan analisa kualitatif deskriptif untuk analisa datanya. Jenis data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Data primer berasal dari hasil wawancara dengan pemilik usaha penginapan di Fakfak Papua Barat. Hasil dari penelitian ini adalah bahwa 1) Berdasarkan analisa pendapatan dan analisa aspek perpajakan maka penginapan XX di Fakfak termasuk kelompok UMKM yang berhak mendapat insentif pajak yaitu pembebasan membayar PPh final sesuai Undang-Undang PPH No 7 Tahun 2023. 2)Berdasarkan analisa kesiapan penyediaan informasi keuangan, maka disimpulkan bahwa pengianpan XX di Fakfak dapat memberikan informasi pendapatan secara benar akan tetapi untuk informasi selain pendapatan belum siap.