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Budi, Ali Gesang Widodo
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PELATIHAN PERHITUNGAN HARGA POKOK PRODUKSI USAHA LAUNDRY DI BEKASI JAWA BARAT Nilawati, Yuana Jatu; Budi, Ali Gesang Widodo; Mayangsari, Mayangsari
Jurnal Berdaya Mandiri Vol 2, No 2 (2020): Jurnal Berdaya Mandiri (JBM)
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbm.v2i2.693

Abstract

Micro, small and Medium Enterprise (MSMEs) is ) is a prosperous driving industry to help people get jobs and income for their lives. Along with the development of MSMEs from each year, the mortality rate for MSMEs also increases. One of the problems faced by MSME entrepreneurs is an error in incorrect pricing. Problems like this will create fatal mistakes that will result in failure in determining the selling price and in the long run produce financial statements that are not in accordance with the reality of the field. COGS from service products provided to its customers, by calculating the exact COGS the laudry entrepreneurs can obtain income in accordance with what they want and avoid mistakes in determining the selling price. From this reason, it is necessary to conduct training for MSME entrepreneurs to calculate COGS so that the business started can develop and sustainble
PENERAPAN SELF ASSESMENT SYSTEM PPH PASAL 21 UNTUK UMKM SE JAKARTA Baradja, Lutfi; Yuanita, Yuanita; Budi, Ali Gesang Widodo
Jurnal Berdaya Mandiri Vol 2, No 2 (2020): Jurnal Berdaya Mandiri (JBM)
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (527.018 KB) | DOI: 10.31316/jbm.v2i2.749

Abstract

Pajak Penghasilan PPh Pasal 21 merupakan salah satu kewajiban perpajakan yang harus diterapkan di perusahaan. Banyak Usaha Mikro Kecil dan Menengah (UMKM) belum menerapkan perlakuan perpajakan yang tepat dalam menjalankan usahanya. Kegiatan ini bertujuan untuk memberikan informasi yang tepat kepada para Usaha Mikro Kecil Menengah (UMKM) khususnya untuk Pajak Penghasilan Pasal 21. Pelaksanaan kegiatan pengabdian masyarakat ini dilakukan dengan pendekatan diskusi interaktif. Oleh karena itu, Universitas Trisakti Fakultas Ekonomi dan Bisnis Program Studi Akuntansi melaksanakan program Pengabdian Kepada Masyarakat (PKM) dengan judul kegiatan “Pelatihan Pajak Penghasilan Pasal 21 untuk UMKM Sejakarta “. Setelah adanya pelatihan ini para pelaku UMKM dapat menerapkan self assessment system khususnya PPh Pasal 21 di perusahaan.
Co-Authors Baradja, Lutfi Mayangsari, Mayangsari Yuana Jatu Nilawati Yuanita, Yuanita