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All Journal GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Jurnal Pengabdian Masyarakat dan Lingkungan
Aprilia, Imelda
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Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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OPTIMALISASI PENDAPATAN DAERAH MELALUI PEMBAYARAN PAJAK AIR PERMUKAAN PADA UPT PENGELOLAAN PENDAPATAN DAERAH PROVINSI JAWA TIMUR JEMBER Mauliyah, Nur Ika; Maulida, Siti Lailatul; Mubarok, Alfa Syah Barra Afsil; Aprilia, Imelda
Jurnal Pengabdian Masyarakat dan Lingkungan Vol 2 No 2 (2024): Jurnal Pengabdian Masyarakat dan Lingkungan (JPML)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpml.v2i2.6661

Abstract

This community service activity is aimed at officials/high-ranking officials and the community who use and utilize water as a business. The method for implementing this activity is by conducting outreach and counseling to related companies. And this activity will be carried out on September 7-November 20 2023 at the East Java regional revenue management unit. The result of this service activity is that there are still many companies that are not compliant and do not report to the authorities that they have used water as a business because they do not know the registration procedures. By holding socialization regarding surface water tax compliance, participants can fully understand the regulations that have been established by existing laws.
PENERAPAN PENYUSUNAN LAPORAN KEUANGAN UMKM BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) PADA USAHA KERIPIK 3 BINTANG Aprilia, Imelda; Damanik, Destari Nurlaila; Panggabean, Fitri Yani
GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Vol. 11 No. 1 (2024): 2024 September
Publisher : Lembaga Kajian Ilmu Sosial dan Politik (LKISPOL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56015/gjikplp.v11i1.302

Abstract

This research is titled “The Application of Financial Statement Preparation for MSMEs Based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the 3 Bintang Chips Business.” The objectives of this research are (1) to analyze the financial information prepared by the 3 Bintang Chips MSMEs located on Jalan Yus Sudarso, and (2) to apply SAK EMKM in presenting the financial information for this MSMEs. This research uses a qualitative descriptive method with data collection techniques including literature review, interviews, observations, and documentation. The data used consists of both primary and secondary data. The research results indicate that: (1) The 3 Bintang Chips MSMEs has not yet prepared financial statements according to SAK EMKM because the business owner lacks understanding of the standards, and (2) there are several obstacles in implementing SAK EMKM, including: a. The owner and employees of the 3 Bintang Chips MSMEs have only a primary school education and no accounting background. b. The business believes that presenting financial information based on SAK EMKM is not beneficial for their operations. c. There is a lack of knowledge about SAK EMKM. d. There is no staff member who understands how to prepare financial statements according to SAK EMKM. There has been no outreach from relevant institutions to explain the importance of implementing SAK EMKM, so the business owners do not yet understand this.
Co-Authors Destari Nurlaila Damanik Fitri Yani Panggabean Maulida, Siti Lailatul Mauliyah, Nur Ika Mubarok, Alfa Syah Barra Afsil