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All Journal Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Joong-Ki
Juliani, Hesti
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Penyuluhan Mengenai Pelaporan Pajak Dalam Rangka Pengabdian Terhadap Umkm Ayam Geprek Zaki Di Kota Pekanbaru Yani, Mega Sari Indah; Juliani, Hesti; Mendrofa, Advent Graceman; Wibowo, Sakti; Fionasari, Dwi
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 4 No. 2: Februari 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v4i2.7889

Abstract

Pelaporan pajak merupakan salah satu kewajiban yang harus dipenuhi oleh setiap pelaku usaha, termasuk usaha mikro kecil, dan menengah (UMKM). Namun, banyak UMKM yang belum sepenuhnya memahami pentingnya pelaporan pajak yang tepat dan dampaknya terhadap kelangsungan usaha mereka. Artikel ini bertujuan untuk mengkaji penyuluhan mengenai pelaporan pajak yang diberikan kepada UMKM Ayam Geprek Zaki di Kota Pekanbaru sebagai bagian dari pengabdian masyarakat. Penyuluhan ini dilakukan untuk meningkatkan pemahaman pelaku UMKM tentang kewajiban perpajakan, khususnya dalam hal pelaporan SPT (Surat Pemberitahuan Tahunan) yang tepat dan sesuai dengan peraturan yang berlaku. Metode yang digunakan dalam penyuluhan ini adalah pendekatan langsung melalui presentasi, diskusi, dan simulasi pengisian SPT. Hasil penyuluhan menunjukkan bahwa pelaku UMKM Ayam Geprek Zaki semakin memahami pentingnya pelaporan pajak yang benar, serta manfaat yang didapat dari kepatuhan pajak, seperti menghindari denda dan memudahkan proses perizinan usaha. Penyuluhan ini diharapkan dapat meningkatkan kesadaran pajak di kalangan pelaku UMKM di Pekanbaru, sekaligus mendukung terciptanya sistem perpajakan yang lebih inklusif dan berkelanjutan di Indonesia.
Analisis Pelaporan Keuangan Segmentasi PT.Indofood Sukses Makmur Tbk: Indonesia Indonesia, Indonesia; Putri, Cindy Fredicia; Citra, Yolanda; Juliani, Hesti; Murtaib, Agum; Rodiah, Siti
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 3 No 2 (2023): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v3i2.96

Abstract

Financial reporting is one of the activities carried out by companies that have gone public, financial reporting can assist users in making decisions or policies to develop activities. Segment and interim financial statements are one of the reports that need to be disclosed in the company's financial statements. The purpose of segment and interim financial reports is to provide information about the different types of business activities and the economic environment in which the company operates. Fulfillment of this objective will help users of financial statements to better understand the company's performance and assess future cash flow prospects, as well as be able to make more informed judgments about the company as a whole. The purpose of this study is to analyze the determination of reporting segments using the ten percent test on revenue and profit and loss in the financial statements of PT.Indofood Sukses Makmur Tbk for 2018-2022 in accordance with PSAK number 5. The research method used is a qualitative research method, the sample used is a purposive sampling technique, which is a sampling technique with certain considerations. The sample taken comes from the Financial Statements of PT.Indofood Sukses Makmur Tbk segment which consists of 4 segments namely Branded Consumer Products, Bogasari, Agribusiness and Distribution. The research results show that the distribution segment does not need to be reported because it does not pass the 10% test on income for 5 years (2018-2022), the agribusiness segment and the distribution segment do not pass the 10% test on profit and loss in 2018 and 2019 but in 2020, 2021 ,2022 the agribusiness segment passed the 10% test on profit and loss, and the 10% test on distribution segment assets did not pass the test for 5 years (2018–2022). And the bogasari segment only in 2020 did not pass the 10% test on assets.
Co-Authors Citra, Yolanda Fionasari, Dwi Indonesia, Indonesia Mendrofa, Advent Graceman murtaib, Agum Putri, Cindy Fredicia siti rodiah Wibowo, Sakti Yani, Mega Sari Indah