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All Journal EKONOMIS : Journal of Economics and Business Jurnal Abdimas Mandiri Sricommerce: Journal of Sriwijaya Community Services
Budiman, Anton Indra
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Arts Humanities Economics, Econometrics & Finance Education Social Sciences

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Socialization and Training of Value-added Tax (PPN) in Kerinjing Village, Ogan Ilir Regency Ermadiani, Ermadiani; Tjandrakirana, Rina; Daud, Rochmawati; Budiman, Anton Indra
Sricommerce: Journal of Sriwijaya Community Services Vol. 3 No. 1 (2022): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v3i1.44

Abstract

Kerinjing Village is one of 241 villages in Ogan Ilir Regency and one of 19 villages in Tanjung Raja District, which is 7 Km to the West from the District Capital and 13 Km to the East from the Regency Capital and has an area of ± 3 , 00 Km2. Kerinjing Village is divided into 2 hamlets led by each Hamlet Head. VAT is a tax imposed on any added value of goods or services in circulation from producers to consumers. VAT is a tax imposed on any added value of goods or services in circulation from producers to consumers. The training given to training participants uses the pedagogical learning method. This method provides training to participants where participants are considered as adults. The speaker provides training with a monologue then continues with a two-way dialogue between the resource person and the participants. Community service activities are carried out in Kerinjing Village and are carried out within 2 days. This service plan was carried out for 1 month. In this training, participants were also given examples of recording and calculating VAT. So far, they don't really understand and know about how to make correct financial records in accounting. Participants can try to make financial records according to the income they receive from their business and try to calculate the amount of tax to be paid and make tax reports. The service team provides direct guidance and assistance in making financial records, calculating the amount of tax to be paid based on the income received and making tax reports.
Assistance in Compiling Cash Flow Reports for Small Businesses in Kerinjing Village Tjandrakirana, Rina; Ermadiani, Ermadiani; Budiman, Anton Indra
Sricommerce: Journal of Sriwijaya Community Services Vol. 3 No. 1 (2022): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v3i1.46

Abstract

Cash flow statement is an important report for every company. Cash flow is described as cash inflows and cash outflows. Cash flow statements are often used to describe the company's ability to meet operating costs and company obligations, so that in order to generate additional profits, the company must have cash to reinvest. Broadly speaking, the cash flow statement consists of three activities, namely operational activities, investing activities and financing activities. Each of these activities has its own role in the cash flow statement. The focus of problems faced by small businesses in general is not making bookkeeping, so they do not prepare financial reports including cash flow statements. This will cause the business process to falter and even go bankrupt. In addition, bookkeeping can be useful for knowing the company's financial condition, avoiding fraud, and can also help in making decisions.This Community Service will be carried out in Kerinjing village. This activity will be carried out by providing technical guidance to small business actors, where small business actors will be given prior knowledge of accounting science, the importance of accounting in a business, as well as financial reports, especially cash flow reports. Then they will also be given technical guidance on how to prepare a cash flow statement, and will be given assistance in preparing a cash flow statement for their business.
Socialization and Training of Article 23 Income Tax in Kerinjing Village, Ogan Ilir District Budiman, Anton Indra; Ermadiani, Ermadiani; Tjandrakirana, Rina; Soediro, Achmad; Kusumawardani, Media; Adhitama, Fardinant; Yusrianti, Hasni
Sricommerce: Journal of Sriwijaya Community Services Vol. 3 No. 1 (2022): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v3i1.62

Abstract

The implementation of laws and regulations regarding villages still has many problems that must be addressed properly and as early as possible. Problems start from the aspect of human resources, regional and village regulations that have not been compiled, the readiness of village documents that are not yet available and so on. Training on Income Tax Article 23 is expected to be able to provide solutions to aspects of improving human resources. The objects of this community service activity are all village government officials who are responsible for managing village finances. The training given to training participants uses the pedagogical learning method, where the speaker provides training with a monologue then continues with a two-way dialogue between the resource person and the participant. Community service activities are carried out in Kerinjing Village and carried out within 2 days. The results of this training can be concluded that: 1) The role of village officials in Kerinjing Village, Tanjung Raja Ogan Ilir sub-district in relation to Income Tax Article 23 is very large; 2) There is a suitability of training material with the needs of village officials to increase understanding of Article 23 Income Tax; 3) There is a positive response seen from the enthusiasm of the training participants to participate in service activities; 4) There needs to be assistance for village officials in calculating, calculating, paying, reporting in relation to Income Tax Article 23. Especially in relation to tax notification (SPT) both periodic and annual SPT.
Training of Cash Waqf Management on Da'i and Mubaligh Soediro, Achmad; Kusumawardani, Media; Farhan, Muhammad; Adhitama, Fardinant; Yusrianti, Hasni; Patmawati, Patmawati; Budiman, Anton Indra
Sricommerce: Journal of Sriwijaya Community Services Vol. 3 No. 2 (2022): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v3i2.99

Abstract

Community Service Implementation Activities with the theme "Socialization and Education of Cash and Productive Waqf on Da'i Mubaligh in South Sumatra" were carried out at the end of November 2021 through an online system and this service activity was responded well by the participants. This can be seen from the evaluation that is filled in through the google form. Good responses regarding service activities are broadly divided into at least two things: first, this activity is able to increase participants' knowledge and; both presenters mastered the material presented well. Some participants suggested doing similar activities on a regular basis with deepened material. Suggestions for the next activity is that this activity is carried out face-to-face so that this activity is more interactive between the presenters and participants. In addition to providing an interactive impact, face-to-face can also provide a good relationship between Sriwijaya University and the Regional Management of the Indonesian Dai Association of Palembang.
Sosialisasi Laporan Keuangan Berkelanjutan dalam Rangka Meningkatkan Pembangunan di Desa Wisata Burai Ogan Ilir Ferina, Ika Sasti; Aspahani; Budiman, Anton Indra; Ike Bayusari
Jurnal Abdimas Mandiri Vol. 9 No. 1
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jam.v9i1.4756

Abstract

Kegiatan Pengabdian kepada Masyarakat (PkM) ini dilaksanakan di Desa Burai kabupaten ogan ilir dengan melibatkan 22 orang pengurus BUMDes desa. Perubahan dalam perspektif organisasi bisnis global menunjukkan bahwa tujuan utama sebuah organisasi tidak hanya berfokus pada keuntungan saja, akan tetapi juga meluas pada pentingnya tanggung jawab sosial terhadap lingkungan. Melalui model baru yang disebut pembangunan berkelanjutan, konsep ini berfokus pada pembangunan yang memenuhi kebutuhan masa kini tanpa mengorbankan peluang generasi yang akan datang. Dalam praktiknya, laporan keberlanjutan dapat digunakan untuk menggambarkan kegiatan berbagai BUMDes dalam konteks sosial, yang berbeda dengan penyajian laporan keuangan tradisional. Kursus ini didasarkan pada pendekatan pedagogis, dibagi menjadi tiga fase: sosialisasi, implementasi dan evaluasi. Sosialisasi ini dirancang untuk memberikan informasi dan juga ilmu pengetahuan kepada para pengelola BUMDes Desa Burai yang berada di kabupaten ogan ilir untuk memahami dan menyusun laporan keuangan berkelanjutan secara mandiri. Hal ini akan memungkinkan mereka untuk mengevaluasi kinerja bisnis dari perspektif ekonomi, sosial, dan lingkungan serta menemukan solusi atas tantangan yang muncul dalam menyiapkan laporan keuangan berkelanjutan di desa. Hasil pelatihan ini menunjukkan antusiasme peserta yang aktif mengikuti setiap sesi. Mereka juga menunjukkan bahwa keterampilan pengelolaan keuangan profesional mereka telah meningkat. Hal ini mendukung pengembangan berkelanjutan para pengelola BUMDes di Desa Burai.
Determinan Kecurangan dalam Perspektif Fraud Hexagon dengan Religiusitas sebagai Variabel Moderasi Ferina, Ika Sasti; Budiman, Anton Indra; Aspahani, Aspahani
Ekonomis: Journal of Economics and Business Vol 9, No 1 (2025): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i1.2168

Abstract

This study aims to determine the determinants of fraud in the fraud hexagon perspective with religiosity as a moderating variable. The population of this study was all Regional Apparatus Organizations (RAOs) in South Sumatra Province, totaling 34 RAOs. Data collection was carried out through questionnaires given to Commitment Making Officers (CMOs) and Technical Activity Implementing Officers (TAIOs) in various Regional Apparatus Organizations in South Sumatra Province. This study is a quantitative descriptive study using the Structural Equation Model-Partial Least Square approach through SmartPLS. The results of this study reveal that the variables of pressure, opportunity, rationalization, collusion do not have a significant effect on fraud in the procurement of goods and services. However, the variables of competence and arrogance have a significant effect on fraud in the procurement of goods and services in Regional Apparatus Organizations (RAOs) in South Sumatra Province. In addition, it was also found that the variable of religiosity was unable to strengthen or weaken the influence of pressure and opportunity on fraud in the procurement of goods and services. in Regional Apparatus Organizations (RAOs) in South Sumatra Province.
SOSIALISASI TEKNOLOGI INFORMASI BAGI APARAT DESA DALAM RANGKA MENINGKATKAN PELAYANAN MASYARAKAT DI DESA BURAI KABUPATEN OGAN ILIR SUMATERA SELATAN Ferina, Ika Sasti; Aspahani; Budiman, Anton Indra; Bayusari, Ike
Jurnal Abdimas Mandiri Vol. 8 No. 1
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jam.v8i1.3752

Abstract

Desa dapat menjadi titik awal dalam pembangunan nasional yang mana ditujukan untuk peningkatan kualitas hidup. Kegiatan yang dilaksanakan di Desa Burai ditujukan untuk aparatur desa yang berjumlah kurang lebih     15 orang. Desa harus mampu dalam mengelola praktik penyelenggaraan pemerintahan dan pemberdayaan maupun pembinaan masyarakat desa dengan memiliki suatu sistem pelayanan publik yang dapat digunakan dengan baik.  Sistem tersebut berupa Teknologi Informasi yang mampu untuk menunjang segala aktifitas dalam praktik pemerintahan desa agar dapat berjalan secara sistematis dan juga efisien. Tujuan pengabdian ini adalah memberikan pemahaman dan kesadaran akan pentingnya teknologi informasi pada pelayanan masyarakat yang berguna bagi efisiensi pelayanan masyarakat desa dalam sosialisasi ini. Sosialisasi dilakukan dengan persiapan dan kesiapan aparat desa dalam mengimplementasikan hingga mengawasi jalannya praktik teknologi informasi dalam pelayanan publik mereka. Pelaksanaan pertama dilakukan dengan sosialisasi peraturan perundang-undangan yaitu UU No. 6 tahun 2014 tentang desa, serta Perpu No. 2 tahun 2022 tentang Cipta Kerja. Selanjutnya adalah bimbingan teknis mengenai penerapan teknologi informasi pada aparat desa. Metode pelatihan dilakukan dengan cara pembelajaran pedagogi dengan pembicara yang memberikan pelatihan secara monolog, dialog, dan diskusi kepada para peserta. Kegiatan pemanfaatan teknologi informasi pengelola desa diharapkan dapat memberikan pelayanan publik kepada masyarakat desa yang berkualitas, serta menambah daya saing desa dalam hal meningkatkan kinerja pemerintahan dengan mempermudah kinerja administrasi dalam memberikan pelayanan kepada masyarakat.
Co-Authors Adhitama, Fardinant ASPAHANI ., ASPAHANI Ermadiani, Ermadiani HASNI YUSRIANTI Ika Sasti Ferina, Ika Sasti Ike Bayusari Ike Bayusari Media Kusumawardani, Media Muhammad Farhan Patmawati Patmawati, Patmawati Rochmawati Daud, Rochmawati Soediro, Achmad Tjandrakirana, Rina