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All Journal Jurnal Riset Akuntansi dan Keuangan Jurnal Abdimas Mahakam PLAKAT : Jurnal Pelayanan Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Manajemen Obor: Oikonomia Borneo Warta LPM
Hutauruk, Martinus Robert
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Standarisasi Biaya Produksi Kue Pada Usaha Kecil dan Menengah Di Kabupaten Bantul Yogyakarta Hutauruk, Martinus Robert
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 4 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi September - Desembe
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i4.4436

Abstract

The Hapsari Jaya Small, and Medium Enterprise (SMEs) entity, located in Bantiul Regency, Yogyakarta, is growing rapidly in the home industry of various wet cakes. Hapsari Jaya has a superior product, the Macaroni Schotel cake, which dominates all types of damp cake production. As daily business operations continue, Hapsari Jaya still needs to have standardized production costs for its products, considering that it still uses a traditional management system, which has always been believed to be easier and faster. Hapsari Jaya experienced quite a lot of difficulty in standardizing the actual production costs for its wet cake products, so it also needed help in determining the cost of goods sold and a fair selling price to its customers and anticipating competition with competitors in the same business. This activity aims to assist in standardizing the production cost of Hapsari Jaya's superior wet cakes. The results of assistance in determining the cost of production in community service activities found a formula for standardizing production costs for Macroni Scouthel cake variants (raw material costs, direct labor, and factory overhead costs). So, it can be concluded that Hapsari Jaya has been able to determine the standardization of its production costs and the selling price level with the desired margin perception, making it easier to control its business in the future.
Peningkatan Pemahaman Perpajakan Orang Pribadi Di Kutai Kartanegara Kecamatan Sangasanga Firmansyah, Firmansyah; Hutauruk, Martinus Robert; Layli, Meutia; Aidil, Norliani Rissa; Patul, Nur
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 4 (2025): Edisi Oktober - Desember
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i4.6820

Abstract

Pajak adalah kontribusi wajib warga negara dan badan usaha kepada negara berdasarkan ketentuan perundang-undangan, yang digunakan untuk mendanai pembangunan dan kesejahteraan masyarakat tanpa imbalan langsung. Kegiatan pengabdian masyarakat ini bertujuan meningkatkan kesadaran wajib pajak orang pribadi di Kecamatan Sangasanga, Kutai Kartanegara, agar memahami kewajiban perpajakan secara komprehensif. Melalui sosialisasi, peserta diajarkan cara menghitung, membayar, dan melaporkan SPT Tahunan secara akurat dan tepat waktu sesuai ketentuan. Hasil kegiatan menunjukkan peningkatan pemahaman peserta tentang pentingnya kepatuhan pajak, dengan mayoritas telah mulai memenuhi kewajiban pelaporan mereka. Pemahaman yang baik tentang perpajakan tidak hanya mendorong kesadaran hukum, tetapi juga berkontribusi pada penerimaan negara yang berkelanjutan. Dengan demikian, kegiatan ini tidak hanya bermanfaat bagi wajib pajak secara individu, tetapi juga mendukung sistem perpajakan nasional yang sehat dan transparan. Diharapkan, upaya ini dapat terus dikembangkan untuk menjangkau lebih banyak masyarakat dan meningkatkan kepatuhan pajak di wilayah lainnya.
Co-Authors Aditya Rahman Agus Riyanto Aidil, Norliani Rissa Fachry Abda El Rahman Firmansyah Firmansyah Lisda Amara Dewi Lodzviana Saputri, Eka M. Astri Yulidar Abbas Meutia Layli Muhammad Hasyir Muqaffi Nadiya Yunan Pardede, Pantas Pangondian Patul, Nur Putri Indardaini Siti Maulina Siti Rohmah Sri Wahyuti Yunan, Nadya