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Pendampingan Penyusunan Prosedur Pengeluaran Kas Kecil di PT Fuji Ironwork Teknologi triwibowo, edi.tri; Fuadi, Agus; Wiyarno; Anggraeni, Anisa
Jurnal Pelita Pengabdian Vol. 1 No. 1 (2023): Januari
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jpp.v1i1.1604

Abstract

Kas kecil merupakan sejumlah kas yang disediakan perusahaan untuk membayar pengeluaran yang relatif kecil. Perusahaan mengalokasikan dana kas kecil dalam rangka membantu opersional perusahaan. Dalam pengelolaannya, PT Fuji Ironwork Teknologi selaku mitra mengalami permasalahan lemahnya pengelolaan dana kas kecil dari sisi prosedur, dokumentasi dan pencatatan. Untuk mengatasi permasalahan tersebut, tim PKM Universitas Pelita Bangsa memberikan solusi diantaranya dengan pelatihan dan pendampingan penyusunan prosedur pengeluaran kas kecil. Adapun metode yang digunakan diawali dari tahapan survey, wawancara, pelatihan dan pendampingan mengenai prosedur pengeluaran dana kas kecil. Proses penyusunan, pendampingan dan implementasi prosedur yang dilakukan, pihak mitra sangat kooperatif sehingga implementasi atas prosedur pengeluaran kas kecil dapat dilakasanakan dengan baik. Hal tersebut dibuktikan dengan laporan yang diberikan oleh mitra terkait pengendalian kas kecil dan laporan harian yang cukup efektif untuk pengelolaan kas kecil sehingga menunjang peningkatan kinerja mitra.
PENDAMPINGAN PEMADANAN NIK DAN NPWP BAGI WAJIB PAJAK ORANG PRIBADI Fuadi, Agus; Wahyu Wirjawan, Tri; Setyawan, Wisnu; Ramadhan, Fahmi
Jurnal Pelita Pengabdian Vol. 2 No. 1 (2024): Januari
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jpp.v2i1.3129

Abstract

Direktorat Jenderal Pajak (DJP) terus mengimbau kepada seluruh Wajib Pajak agar segera mengaktivasi Nomor Induk Kependudukan (NIK) sebagai Nomor Pokok Wajib Pajak (NPWP). Kewajiban untuk mengaktifkan Nomor Induk Kependudukan (NIK) sebagai Nomor Pokok Wajib Pajak (NPWP) berlaku bagi seluruh Wajib Pajak orang pribadi penduduk yang sudah memenuhi persyaratan baik subjektif maupun objektif. Kebijakan integrasi NIK dan NPWP telah ditetapkan dalam Pasal 2 Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan, kemudian diatur secara teknis melalui Peraturan Menteri Keuangan (PMK) Nomor 112/PMK.03/2022 tentang Nomor Pokok Wajib Pajak (NPWP) bagi Wajib Pajak orang pribadi, Wajib Pajak badan, dan Wajib Pajak instansi pemerintah. Tujuan dari Pengabdian Kepada Masyarakat (PKM) ini adalah menginformasikan kepada seluruh wajib Pajak yang Ada Di lingkungan Yayasan Bina Integrasi Edukasi mengenai kebijakan baru dari Direktorat Jenderal Pajak (DJP) melalui tim Pengabdian Masyarakat dilakukan Sosialisasi Kebijakan Direktorat Jendaral Pajak (DJP) tentang Validasi NIK ke NPWP. Hal ini guna memberikan solusi bagi Wajib Pajak Orang Pribadi yang Ada di lingkungan Yayasan di Yayasan Bina Integrasi Edukasi untuk melakukan kewajibannya sebagai wajib pajak orang pribadi. Metode yang dipakai dalam kegiatan ini adalah metode pelatihan materi Pendampingan Dan Pemadanan NIK ke NPWP. Pelaksanaan kegiatan ini dilakukan dengan Presentasi Materi dalam bentuk Power Point kepada Mitra. Adapun isi dari Materi power point adalah tentang Tata Cara Validasi NIK untuk Integrasi NPWP, sehingga Wajib Pajak Orang Pribadi di Lingkungan Yayasan Bina Integrasi Edukasi dapat mempraktekkan secara langsung dalam pemadanan NIK ke NPWP.
Pendampingan Pembukuan dan Pengelolaan Keuangan Usaha Mikro dan Kecil fuadi, agus; Wulandari , Dian Sulistyorini; Rustianah
Jurnal Pelita Pengabdian Vol. 2 No. 2 (2024): Juli 2024
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jpp.v2i2.4776

Abstract

Kegiatan pendampingan pembukuan dan pengelolaan keuangan bagi usaha mikro dan kecil ini bertujuan untuk meningkatkan kapasitas para pelaku usaha dalam mengelola keuangan mereka secara lebih efektif dan efisien. Program ini melibatkan pelatihan dan bimbingan langsung mengenai pentingnya pembukuan yang teratur, penggunaan teknologi akuntansi, dan pengelolaan keuangan yang tepat. Hasil dari kegiatan ini menunjukkan adanya peningkatan signifikan dalam pemahaman dan keterampilan peserta terkait pembukuan dan manajemen keuangan. Peserta mampu menerapkan pencatatan keuangan yang lebih akurat, memanfaatkan aplikasi akuntansi, serta memisahkan keuangan pribadi dan usaha. Dampak jangka panjang dari program ini mencakup peningkatan daya tahan dan keberlanjutan usaha mikro dan kecil, serta kemudahan akses ke sumber pendanaan eksternal. Berdasarkan hasil yang dicapai, program ini diharapkan dapat terus berlanjut dengan pengembangan modul pelatihan yang lebih komprehensif dan kerjasama dengan berbagai pihak untuk memberikan manfaat yang lebih besar di masa depan.
Analysis of Liquidity, Solvency, and Working Capital Turnover: Implications for Company Profitability in the Digital Era Fuadi, Agus; Sulistyorini Wulandari, Dian; Nurhasan, Astrya
Journal of International Multidisciplinary Research Vol. 2 No. 9 (2024): September 2024
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jimr897

Abstract

This study investigates the impact of liquidity, solvency, and working capital turnover on profitability among manufacturing companies in the consumer goods sector for the 2019-2022 period. The research utilized a sample of 50 companies based on financial reports from IDX. Using purposive sampling with specific criteria, the final sample included 108 companies. The data was analyzed using multiple linear regression, processed with SPSS 25, following classic assumption tests for normality, multicollinearity, autocorrelation, and heteroscedasticity. The analysis reveals that liquidity and working capital turnover do not significantly affect profitability, while solvency significantly impacts profitability. Overall, liquidity, solvency, and working capital turnover together significantly affect profitability.
Pengaruh Intellectual Capital, Leverage, Audit Tenure dan Profitabilitas Terhadap Integritas Laporan Keuangan Purba, Jamian; Fuadi, Agus
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 2 (2023): JIMKES Edisi Agustus 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i2.1746

Abstract

Financial reports are a means for shareholders, creditors, goverments agencies and other parties to find out the condition and performance of the company.Thus the integrity of financial reports become very important in making decisions for the parties as mentioned above. The porpose of this study was to determine the effect of intellect capital, leverage, audit tenure and profitability on the integrity of the financial statements of companies listed in the food and beverage sector on the Indonesia Stock Exchange for the period 2017-2021. This study uses a quantitative method. The data source used comes from the website www.idx.co.id. The data analysis technique used is multiple linier regression analysis using SPSS 22. The results of this study indicate that intellectual capital and returned on assets have significant and positive effect. Leverave and audit tenure has no significant effect to integrity of financial statement of the companies listed in the food and beverage sector in Indonesia Stck Exchange Year 2017-2021
Enhancing Tax Compliance: The Role of Awareness, Regulation Understanding, and Perceived System Effectiveness Among Self-Employed Individuals Fuadi, Agus; Wulandari, Dian Sulistyorini; Loka, Sedayu Puspapita
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 01 (2024): AKUBIS - Juni - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i01.1800

Abstract

Indonesia's national revenue is witnessing substantial annual growth, primarily driven by its diverse natural resources that bolster government income. Among these sources, the tax department is the foremost contributor to the state's revenue. Maintaining the nation's stability and progress requires consistent tax payments from all taxpayers to improve compliance levels. This study examines how taxpayer awareness, understanding of tax regulations, and perceptions of the tax system's effectiveness influence the willingness to pay taxes among individual taxpayers engaged in independent work registered at KPP Pratama Cikarang Selatan. Utilizing random sampling and determining the sample size through the Slovin formula, the study collects responses from 94 respondents within the population of independent workers registered at KPP Pratama Cikarang Selatan. A quantitative approach is employed, with primary data gathered through questionnaires and analyzed using multiple linear regression analysis. The results reveal that understanding tax regulations and perceptions of the tax system's effectiveness positively impact the willingness to pay taxes, while taxpayer awareness does not have a significant influence. Furthermore, collectively, taxpayer awareness, comprehension of tax regulations, and perceptions of the tax system's effectiveness significantly affect the willingness to pay taxes among individual taxpayers engaged in independent work registered at KPP Pratama Cikarang Selatan.
Financial Recordkeeping Training for SMEs to Enhance Business Transparency and Accountability in Central Cikarang SMEs Fuadi, Agus; Wulandari, Tirin; Wulandari, Dian Sulistyorini; Rahman, Ibra Fatur
Jurnal Pengabdian Pancasila (JPP) Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpp.v3i4.13603

Abstract

This paper presents the implementation of a training program titled "Financial Recordkeeping Training for SMEs to Enhance Business Transparency and Accountability in Central Cikarang." The primary aim of the program was to improve the financial management practices of small and medium enterprises (SMEs) in the Cikarang Pusat area by enhancing their knowledge of financial recordkeeping, transparency, and accountability. The training covered key topics such as basic bookkeeping techniques, the preparation of financial statements, and the role of transparency in sustaining business operations. The program was assessed using the Three Box Method, categorizing participants' understanding into three levels: Low, Medium, and High. The results showed that most participants achieved a medium level of proficiency, indicating a moderate improvement in their financial management capabilities. A smaller group of participants demonstrated a high level of proficiency, suggesting they were able to effectively implement the new practices in their businesses. This paper concludes that the training successfully improved participants' financial literacy and contributed to better business transparency and accountability.
Financial Reporting Strategies for SMEs to Support Bank Credit Applications Triwibowo, Edi; Fuadi, Agus; Wulandari, Dian Sulistyorini; Widiyaningsih, Widiyaningsih
Jurnal Pengabdian Pancasila (JPP) Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpp.v3i4.13607

Abstract

This community service program aimed to enhance the financial literacy of small and medium-sized enterprises (SMEs) in South Tambun, enabling them to prepare accurate financial reports required for bank loan applications. The program provided a series of training workshops, hands-on exercises, and personalized consultations, focusing on the preparation of income statements, balance sheets, and cash flow statements. A total of 8 business owners from various industries participated in the program. The results indicated a significant improvement in participants' understanding of financial reporting, with 87.5% of participants reporting increased confidence in their financial management skills. Additionally, 75% of participants felt prepared to apply for bank loans with the reports they had created. The program demonstrated the value of practical training in improving the financial capabilities of SMEs and facilitating their access to formal financial services. Based on the outcomes, recommendations for further support, advanced training, and partnerships with financial institutions are provided to ensure the sustainability and expansion of the program's impact.
The Efficient Financial Management as a Practical Solution for Micro and Small Enterprises (MSEs) Widati, Sindik; Fuadi, Agus; Wulandari, Dian Sulistyorini; Widiyaningsih, Widiyaningsih
Jurnal Pengabdian Pancasila (JPP) Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpp.v3i4.13611

Abstract

This community service program aimed to enhance the financial literacy and management skills of local entrepreneurs. Recognizing the vital role of MSEs in driving economic growth, particularly in Cikarang Pusat, this program focused on providing tailored financial training and practical tools to improve budgeting, cash flow management, and record-keeping practices. Over two weeks, from September 8 to September 22, 2024, participants engaged in hands-on workshops, case studies, and one-on-one consultations. The program yielded significant results, with average improvements of 40% in key financial concepts, reflecting the effectiveness of the training. Participants rated the program highly, with satisfaction scores of 4.7 to 4.9, indicating the relevance and value of the content provided. The findings suggest that localized financial training can substantially benefit MSEs, enhancing their operational efficiency and contributing to the broader economic resilience of the community. The program also recommends expanding its duration and incorporating follow-up support to ensure continued growth and sustainability for MSEs in the region.
Edukasi perpajakan untuk UMKM dalam strategi memenuhi kewajiban pajak secara tepat dan efisien Fuadi, Agus; Wulandari, Dian Sulistyorini; Wulandari, Tirin
Dedikasi: Jurnal Pengabdian Lentera Vol. 2 No. 03 (2025): Maret 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/djpl.v2i03.864

Abstract

Kegiatan pengabdian kepada masyarakat telah dilaksanakan pada 6-7 Februari 2025, dengan melibatkan 14 pelaku UMKM. Tujuan utama kegiatan ini adalah untuk meningkatkan pemahaman UMKM terhadap kewajiban perpajakan serta membekali mereka dengan strategi yang efektif dalam memenuhi kewajiban pajak. Metode yang digunakan mencakup Pendidikan Masyarakat, Konsultasi, dan Pelatihan, sehingga memberikan pendekatan yang komprehensif dalam mengatasi tantangan perpajakan UMKM. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai regulasi pajak, prosedur pelaporan pajak, serta penggunaan sistem e-Filing dan e-Billing. Sebelum pelatihan, hanya 21% peserta yang memiliki pemahaman baik tentang kewajiban pajaknya, dan angka ini meningkat menjadi 86% setelah kegiatan berlangsung. Selain itu, 79% peserta berhasil mendaftarkan diri dalam sistem e-Filing, dan 64% mampu mengisi laporan pajak secara mandiri. Meskipun terdapat kendala seperti kesulitan mengakses sistem pajak online serta kurangnya pencatatan keuangan yang terstruktur, pelatihan ini telah memberikan solusi praktis dalam meningkatkan kepatuhan pajak UMKM. Program lanjutan yang berfokus pada digitalisasi pencatatan keuangan dan adaptasi terhadap regulasi pajak terbaru direkomendasikan untuk mendukung keberlanjutan UMKM. Secara keseluruhan, kegiatan ini berhasil meningkatkan kesadaran dan kepatuhan pajak di kalangan UMKM di Tambun Selatan.