Claim Missing Document
Check
Articles

Found 5 Documents
Search

Implementasi Sistem Pelaporan Perpajakan bagi BUMDes dan Pelaku UMKM di Desa Tani Bhakti Kecamatan Loa Janan Kabupaten Kutai Kartanegara Fauziah, Fenty; Askiah , Askiah; Yamin, Bun
Jurnal Abdimas Mahakam Vol. 5 No. 2 (2021): JURNAL ABDIMAS MAHAKAM
Publisher : Institute for Research and Community Services (LPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/jam.v5i2.1412

Abstract

Membayar pajak adalah kewajiban setiap warga negara Indonesia yang harus dilaksanakan. Bentuk ketaatan warga Negara adalah memiliki nomor pokok wajib pajak dan melaporkan SPT Tahunan. Pengetahuan masyarakat tentang perpajakan yang masih minim menjadi dasar pengabdian ini dilakukan. Bentuk dari implementasi yang dilakukan adalah sosialisasi dan pelatihan, yang dilaksanakan bulan Februari 2021, yaitu sebelum tanggal terakhir pelaksanaan pelaporan Surat Pemberitahuan (SPT) tahunan. Tujuan dari pelatihan ini, khususnya bagi BUMDes dan pelaku UMKM adalah untuk meningkatan kemampuan, pengetahuan dan keterampilan pelaporan perpajakan melalui web DJP online dan aspek lain yang berhubungan dengan hal tersebut. Proses sosialisasi dan pelatihan dimulai dari persiapan dengan menganalisis kebutuhan sosialisasi dan pelatihan, merumuskan tujuan kegiatan, mempersiapkan materi dan melaksanakan sosialisasi dan pelatihan. Metode sosialisasi dilakukan dengan memberikan ceramah, diskusi, tanya jawab dan metode pelatihan dilakukan bagaimana penyajian laporan keuangan, memiliki e-fin serta pelaporan Surat Pemberitahuan (SPT) tahunan melalui e-filling. Pelatihan dilakukan menggunakan akun salah satu peserta yang sdh memiliki akun di secara daring melalui web https://djponline.pajak.go.id/. Hasil dari pelatihan ini diharapkan dapat meningkatkan pengetahuan teknis bagi BUMDes dan pelaku UMKM dalam menyusun laporan keuangan serta mengimplementasikan pengetahuannya tentang kewajiban perpajakannya yaitu cara pengisian dan pelaporan SPT tahunan bagi BUMDes dan pelaku UMKM sebagai orang pribadi maupun badan, sehingga pelaporan SPT tahunan dapat dilakukan tahun pajak 2020 dan pada masa tahun pajak yang akan datang.
The Influence of Transformational Leadership, Eployee Digital Competency, And Perceived Organizational Support on Eemployee Performance With Job Satisfaction as a Mediation Variable Yamin, Bun; Nur Fadilah, Mursidah
JMM17 : Jurnal Ilmu ekonomi dan manajemen Vol 11 No 2 (2024): September 2024
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jmm17.v11i2.11659

Abstract

Optimal employee performance can increase productivity and reduce the level of errors at work. So it is necessary to know what factors can influence employee performance which are mediated by employee job satisfaction in order to improve employee performance. In this research, the factors examined are Transformational Leadership, Employee Digital Competence, and Perceived Organizational Support. The research method used in this study is a quantitative approach, with a sample of 100 respondents. Data analysis was carried out using the Partial Least Square (PLS) method using SmartPLS version 3 software. The findings of this study are that Transformational Leadership has a significant effect on Employee Performance. Digital Competence does not have a significant influence, while Perceived Organizational Support contributes positively to Employee Performance. Job satisfaction was identified as a significant mediator between these variables, except for the influence of Digital Competence and Perceived Organizational Support on Employee Performance.
Enhancing Student Competence Through Visits to Karangmumus River School to Study Its Ecology Using the River Continuum Concept Mulyanto, Ahmad Shiddiq; Kaunang, Merinda Margaret; Fauziah, Fenty; Fitriansyah; Yamin, Bun; Rahmadi, Muhammad Harry
Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v6i1.2465

Abstract

Purpose: This study aims to enhance student's environmental awareness, particularly regarding river ecology, through an experiential learning approach. The primary activity in this research is a field visit by students to the Karangmumus River School, allowing them to compare theoretical knowledge learned in class with real-world conditions. Method: The study employs a qualitative method with a descriptive approach. Data was collected through observations, interviews, and student reflections after the field visit. Practical Application: The findings reveal that the visit significantly improved students' understanding of river conservation and the impact of human activities on river ecosystems. Furthermore, the activity motivated students to contribute to environmental preservation efforts. Thus, integrating classroom theory with field experiences effectively fostered environmental awareness among students. Conclusion: This study shows that experiential learning through field visits to the Karangmumus River School significantly increases students' awareness of river ecology and environmental conservation.
SOSIALISASI PELAPORAN PERPAJAKAN BAGI BUMDES DAN PELAKU UMKM BERBASIS IT DI DESA LOA DURI ULU Fauziah, Fenty; Yamin, Bun; Arbansyah, Arbansyah; Askiah, Askiah; Hadiyanti, Sofia Ulfa Eka
RESONA : Jurnal Ilmiah Pengabdian Masyarakat Vol 8, No 1 (2024): June
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/resona.v8i1.1016

Abstract

Untuk meningkatkan kemampuan pengusaha mikro kecil dan menegah di Desa Loa Duri Ulu, BUMDES dan pelaku UMKM diberi sosialisasi dan pelatihan keterampilan sistem pelaporan perpajakan pada tanggal 18 Maret 2022, sebelum tanggal terakhir pelaporan perpajakan. Dosen di tim pengabdi memiliki pengetahuan, keahlian, dan pengalaman dalam perpajakan. Tujuan pelatihan ini, khusus untuk BUMDes dan pelaku UMKM, adalah untuk meningkatkan kemampuan mereka untuk melaksanakan kewajiban perpajakan melalui web DJP online dan elemen lain yang terkait. Kegiatan dimulai dari persiapan dengan menganalisis kebutuhan pelatihan, merumuskan tujuan pelatihan, mempersiapkan materi dan melaksanakan pelatihan. Pelatihan ini mencakup ceramah, diskusi, tanya jawab, dan pelatihan tentang pelaporan perpajakan, khususnya pelaporan SPT tahunan. Hasil dari pelatihan ini adalah untuk memberi BUMDes dan pelaku UMKM pengetahuan teknis yang diperlukan untuk memenuhi kewajiban perpajakannya, terutama pajak penghasilan, termasuk cara mengisi SPT tahunan baik sebagai badan maupun individu.  Abstract. To improve the capabilities of micro, small and medium entrepreneurs in Loa Duri Ulu Village, BUMDES and MSME actors were given socialization and training on tax reporting system skills on March 18 2022, before the last date for tax reporting. Lecturers in the service team have knowledge, expertise and experience in taxation. The aim of this training, specifically for BUMDes and MSMEs, is to improve their ability to carry out tax obligations via the online DJP website and other related elements. Activities start from preparation by analyzing training needs, formulating training objectives, preparing materials and implementing training. This training includes lectures, discussions, questions and answers, and training on tax reporting, especially annual SPT reporting. The result of this training is to provide BUMDes and MSME actors with the technical knowledge needed to fulfill their tax obligations, especially income tax, including how to fill out annual tax returns for both bodies and individuals.
The Influence of Digital Personal Branding Strategy and Supporting Political Party Reputation on the Electability of DPR-RI Legislative Candidates Mediated by Public Trust Yamin, Bun; Nurfadilah, Mursidah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5064

Abstract

This study aims to determine the effect of Digital Personal Branding Strategy and the Reputation of Supporting Political Parties on the Electability of DPR-RI Candidates, mediated by Public Trust. The research adopts a quantitative approach with an associative design to examine the relationship between the Digital Personal Branding Strategy (X1), Political Party Reputation (X2), Electability (Y), and Public Trust (Z) as a mediating variable. The purpose of this research is to develop hypotheses that can be used to predict, explain, and manage specific conditions. A quantitative approach is used to obtain numerical data from the measurement of the study's variables. The sample for this study consisted of 100 respondents who had exercised their voting rights in the election of DPR-RI candidates in Malang. The data analysis stage involves identifying the relationships between the variables under study and evaluating their influence, with a focus on the effects of the Digital Personal Branding Strategy and Political Party Reputation on Candidate Electability, as mediated by Public Trust. The results of this study provide a better understanding of the factors that influence the electability of legislative candidates, highlighting the importance of public trust and digital personal branding strategies in the political context.