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PENYULUHAN PERHITUNGAN SEDERHANA PAJAK PENGHASILAN PADA PELAKU UMKM DI KOTA BANDUNG Muslih, Muhamad; Kurnia, Kurnia; Arum Inawati, Wahdan
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 1 No. 4 (2024): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jpmebd.v1i4.1687

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan dan pemahaman pelaku UMKM di Kota Bandung mengenai perhitungan sederhana Pajak Penghasilan (PPh). Metode yang digunakan dalam kegiatan ini adalah penyuluhan dan pendampingan langsung kepada pelaku UMKM dengan fokus pada pengenalan dasar perpajakan dan perhitungan PPh sesuai dengan ketentuan perpajakan terbaru. Kegiatan dimulai dengan pre-test untuk mengukur pengetahuan peserta, dilanjutkan dengan pemaparan materi mengenai dasar-dasar perpajakan dan perhitungan PPh untuk UMKM. Setelah materi disampaikan, peserta diminta untuk mengisi post-test yang sama untuk mengukur peningkatan pengetahuan mereka. Hasil pengukuran menunjukkan adanya peningkatan pengetahuan peserta, dengan nilai pre-test rata-rata 69 poin dan post-test rata-rata 79 poin, yang mencerminkan peningkatan pemahaman sebesar 10 poin. Kegiatan ini memberikan kontribusi positif dalam meningkatkan literasi pajak bagi pelaku UMKM dan mendukung penerapan Tri Dharma Perguruan Tinggi. Evaluasi keberlanjutan program menunjukkan manfaat yang diperoleh peserta setelah mengikuti pelatihan, yang diharapkan dapat membantu pelaku UMKM dalam menghitung dan melaporkan PPh secara mandiri kepada kantor pajak. Kata Kunci: Pajak Penghasilan, Pengabdian Masyarakat, Perhitungan Sederhana, UMKM
Sistem Pendukung Keputusan Seleksi Calon Karyawan Menggunakan Penerapan Metode PROMETHEE II Luthfiah, Eva; Muslih, Muhamad
J-SAKTI (Jurnal Sains Komputer dan Informatika) Vol 6, No 1 (2022): EDISI MARET
Publisher : STIKOM Tunas Bangsa Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30645/j-sakti.v6i1.462

Abstract

This company has a very good quality of imported foreign and domestic products, PT longvin's staff has played an important role in producing excellent quality products, so the company must have a fairly good staff, which can be carried out according to this procedure set by the company. appears in the selection or selection of candidates by the company, because the selection process may not meet the company's level of demand for certain positions, it does not function properly so that the results obtained are inaccurate and not on target. This study aims to determine the PROMETHEE approach that is implemented in a decision support system to determine prospective employee analysis at the PT, this study was conducted in order to obtain the right prospective employee analysis of PT LONGVIN INDONESIA, As expected by HRD and the company using the PROMETHEE II approach, the data collected through interviews with HRD and in accordance with the standards set by the company. The evaluation criteria used are 4: (k1) age, (K2) education, (K3) ability, (K4) domicile and evaluation of alternative candidates for employees as many as 5 people: (P1 ) Selvyana, (P2) Fitni Nugraha, (P3). From this research at PT. Longvin Indonesia, we get the results of the analysis that the PROMETHEE II method can be used to select prospective employees for analysis. of the 3 candidates that have been selected by the company with the alternative fitni nugraha (NET FLOW 0.8) which has the first rank set to be the first alternative, selvyana and has the result (net flow -0.5) as the second alternative. In the 3rd place there is Nenden Najir (NET FLOW -0.4), of the 3 candidates selected by the company, only 3 candidates are taken from the first rank. The application of this method has been tested well at PT Longvinn Indonesia, in order to make it easier to determine the best employees as expected by the company.decision support, PROMETHEE method, alternatives, criteria, PT LONGVIN INDONESIA
Sistem InFormasi Geografis Donor Darah (SIGDORAH) Menggunakan Pendekatan Togaf ADM Purnamasari, P; Muslih, Muhamad; Sembiring, Falentino
J-SAKTI (Jurnal Sains Komputer dan Informatika) Vol 5, No 2 (2021): EDISI SEPTEMBER
Publisher : STIKOM Tunas Bangsa Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1072.845 KB) | DOI: 10.30645/j-sakti.v5i2.373

Abstract

The Blood donation is an activity of taking blood from someone voluntarily to be kept as stock or given to patients in need. Blood donation activities are channeled through the Blood Transfusion Unit (UTD) of the Indonesian Red Cross (PMI) which is engaged in blood donation services for the community in their respective regions. Lack of public awareness of blood donation and ineffective blood donation activities during the pandemic caused the blood stock supply at PMI Sukabumi Regency to be running low and even empty. The purpose of this research is to create a blood donor inFormation system that is equipped with a website-based Geographic InFormation System. GIS is used to store and display inFormation on potential donors in a digital map. This study uses the Togaf Architecture Development Method approach which was developed using the PHP Version 7 programming language, MySQL 3.2.2 database and open source Leafletjs. The result of this research is a website-based geographic inFormation system for blood donors (SIGDORAH).
E-Training Modeling Sistem Pada Balai Latihan Kerja Menggunakan Metode Zachman Framework Lesmana, Seko; Muslih, Muhamad; Saepudin, Sudin
J-SAKTI (Jurnal Sains Komputer dan Informatika) Vol 5, No 2 (2021): EDISI SEPTEMBER
Publisher : STIKOM Tunas Bangsa Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30645/j-sakti.v5i2.375

Abstract

UPTD Sukabumi District Vocational Training Center is a government agency that functions as a training ground for people who want to deepen their expertise in their respective fields. Currently, information services about the training of the UPTD at the Sukabumi District Vocational Training Center have not been presented optimally. Training information in the form of vocational training, training instructors and other data still uses social media such as Facebook to inform services to the public. This becomes a problem because it is less efficient in conveying information and is not comprehensive. This study aims to optimize information services about the training of the UPTD Work Training Center in Sukabumi Regency. To achieve this optimization, a job training information system is needed to make it easier to present training information. This research focuses on training information services that provide convenience in providing information about the vocational openings, training schedule, participant quota and other information related to the UPTD training at the Sukabumi District Vocational Training Center. The approach in this study uses the Zachman Framework approach which was developed using the PHP 7 programming language and MySQL database. The result of this research is a website-based job training information system design.
Analisis Penilaian Kinerja Karyawan Dengan Metode Simple Additive Weighting Di PT Paiho Indonesia Febriani, Ersa; Muslih, Muhamad
J-SAKTI (Jurnal Sains Komputer dan Informatika) Vol 6, No 1 (2022): EDISI MARET
Publisher : STIKOM Tunas Bangsa Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30645/j-sakti.v6i1.451

Abstract

An employee performance appraisal decision support system is used to evaluate the best employees. The company evaluates the performance of its employees to evaluate, motivate and verify employee performance improvements. The results of this performance can be used as a reference for superiors to carry out promotions, dismissals, transfers, and employee bonuses. The assessment in this study was carried out using five criteria, namely attendance, attitude/ethics, expertise, quantity, and quality, using the simple additive weighting (SAW) method. This study tested data from 50 respondents, and obtained 100% data accuracy from the test calculations, ie the large number of appropriate data divided by the large number of tested data multiplied by 100%.
Transboundary Haze Pollution in Indonesia and Malaysia in the Perspective of Islamic Law and International Environmental Law Hamim, Thoat; Muslih, Muhamad; Furqon, Eki
Unifikasi : Jurnal Ilmu Hukum Vol. 10 No. 02 (2023)
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/unifikasi.v10i02.750

Abstract

The background of the research is that cross-border haze pollution that hits Indonesia and Malaysia occurs almost every year, and this problem has not been resolved from the past until now. Humans, as the caliphs of Allah SWT on earth, are still unable to maximise their duties in preserving nature, forests, and the environment. The aim of the research is to find out the latest issues in the problem of cross-border haze pollution in Indonesia and Malaysia so that we can analyse solutions according to Islamic law and international environmental law. The research method used is normative juridical with a statutory approach, a concept approach, and a case approach. Using qualitative descriptive methods. The results of the research are that the management of natural resources is not in accordance with the principles of international law, causing air pollution, which has a negative impact on Indonesia and Malaysia. The research conclusion is that the biggest factor triggering the problem of smoke pollution is forest and land fires, which are mostly caused by human actions. Law enforcement in preventing and taking action against perpetrators is still not effective, especially since there is interference from powerful elements who take part. The research suggestion is that society, in its role as caliph, must be able to act wisely and judiciously in managing the natural wealth on this earth so that environmental sustainability will be maintained. The government must be proactive in collaborating with neighbouring countries in overcoming the haze problem.
Implementasi Perubahan Organisasi Dalam Kinerja Pegawai Di Sektor Pemerintah Desa Simo Kecamatan Soko Kabupaten Tuban Hanum Regitawati; Melvi Noviza; Muhamad Muslih; Nadiya Eka Puspita Virginia; Nur Nadhifah
Jembatan Hukum : Kajian ilmu Hukum, Sosial dan Administrasi Negara Vol. 1 No. 2 (2024): Juni : Jembatan Hukum : Kajian ilmu Hukum, Sosial dan Administrasi Negara
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/jembatan.v1i2.374

Abstract

this study is entitled "implementation of organizational changes in the performance of employees in the government sector of Simo village, soko district, tuban Regency". The purpose of this study is to explain and analyze the organizational strengthening carried out by the Tuban District Office as one of the agencies in Tuban Regency, as well as the excellent service provided by the office. This method uses a descriptive qualitative research approach in which researchers interviewed 2 sides, namely from the side of village officials and the community. Apart from the results of interviews, researchers also use literature research methods, namely research sourced from primary and secondary empirical data from journals, articles, or other literature. Based on the results of the study showed Simo village government has conducted planning and strategy development, adjustment between strategy and actual organizational conditions, implementation of strategy, maintenance and maintenance of organizational change, and reorientation and change of strategy and improve employee performance and improve service quality
Milk Satisfied as An Alternative for Food Diversification for Banten Food Security Dede Agus; Nuryati Solapari; Muslih, Muhamad
Unram Law Review Vol 9 No 1 (2025): Unram Law Review (ULREV)
Publisher : Faculty of Law, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ulrev.v9i1.362

Abstract

The dependence of Indonesian society on rice is still ingrained and difficult to replace, let alone abandon. In addition, the recent situation and conditions show a decline in rice production in several regions in Indonesia. This has an impact on the food security of the Indonesian people, especially the people living in Banten. One of the typical foods’ natives to Banten is Milkfish Satay. Milkfish Satay can be an alternative food diversification to avoid the dependence of the Banten people on consuming rice.          The legal issue in this study is whether milkfish satay can be an alternative food diversification for the Banten people and how to campaign for a reduction in their rice consumption. According to the researcher, the purpose of the study is to find out the latest conditions of rice production in Banten so that they can find out how important food diversification is for the Banten people today. The researcher argues that the long-term goal of this study is for the Banten community to consume more than just one staple food because many alternative staple foods can be used as staple foods by following the concept of food diversification according to Law Number 18 of 2012 which discusses food and Government Regulation Number 68 of 2002 which discusses Food Security. Then the researcher uses a method to achieve these goals, namely the normative sociological and normative juridical legal research method, which is descriptive-analytical using primary and secondary data sources which are analysed by the researcher qualitatively.
Analisis Pengaruh Profitabilitas, Good Corporate Governance Dan Pengungkapan Lingkungan Terhadap Nilai Perusahaan (Studi Pada Perusahaan Sektor Kesehatan Yang Terdapat Di Bursa Efek Indonesia Periode 2019-2023) Madao, Nadakeisha; Muslih, Muhamad
eProceedings of Management Vol. 12 No. 3 (2025): Juni 2025
Publisher : eProceedings of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Nilai perusahaan secara umum didefinisikan sebagai tingkat keberhasilan dari suatu perusahaan atau ilustrasi kondisiperusahaan yang dicapai oleh jajaran perusahaan saat mengelola sumber daya perusahaan. Kondisi ini dapat digunakan olehmasyarakat untuk menilai perusahaan atau menjadi referensi bagi investor saat memilih investasi. Nilai perusahaan sangatpenting karena akan mempengaruhi persepsi pelanggannya. Perusahaan dengan nilai tinggi pasti memiliki banyak keuntungan,seperti kemudahan mendapatkan pembiayaan dari pasar modal dan lembaga keuangan, dan harga jual yang tinggi saat dijualatau dimerger. Tujuan dari kajian ini ialah guna mengevaluasi dampak dari profitabilitas, good corporate governance, sertapengungkapan lingkungan pada nilai suatu perusahaan dalam sektor kesehatan yang tercatat di Bursa Efek Indonesia dalamrentang waktu 2019 hingga 2023. Penelitian ini menggunakan pendekatan kuantitatif, dengan pengambilan sampel menerapkanmetode purposive sampling yang menghasilkan 18 perusahaan selama 5 tahun, sehingga total sampel yang didapatkan adalah90. Metode analisis yang diaplikasikan meliputi analisis statistik deskriptif dan analisis regresi data panel. Temuan dari kajianini mengindikasikan jika ada pengaruh simultan dari profitabilitas, tata kelola perusahaan yang baik, dan pengungkapanlingkungan pada nilai suatu perusahaan. Dalam uji parsial, variabel profitabilitas, good corporate governance sertapengungkapan lingkungan berpengaruh tidak berpengaruh atas nilai perushaaan. Untuk penelitian selanjutnya sebaiknya untukmemberi penambahan sampel pada penelitian atau bisa juga periode penelitian sehingga dapat diharapkan hasilnya sejalandengan hipotesis. Kata Kunci- pengaruh profitabilitas, good corporate governance, pengungkapan lingkungan.
KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD), PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH (STUDI EMPIRIS PADA SATUAN KINEJA PERANGKAT DAERAH (SKPD) KOTA DEPOK) Alamsyah, Muhammad Rifky; Rahayu, Sri; Muslih, Muhamad
Majalah Ilmiah UNIKOM Vol. 15 No. 2 (2017)
Publisher : Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (405.26 KB)

Abstract

Laporan Keuangan Pemerintah Daerah (LKPD) disajikan untuk menyediakan informasi yang bermanfaat untuk mengevaluasi kinerja manajerial dan organ-isasional. LKPD yang berkualitas membantu memenuhi kewajiban pemerintah terbuka secara publik, serta membantu memenuhi kebutuhan pengguna dari LKPD dalam mengambil keputusan.Penelitian ini dilakukan untuk mengetahui pengaruh kompetensi SDM, penerapan SAKD, pemanfaatan TI, dan sistem pengendalian internal terhadap kualitas laporan keuangan daerah baik pengaruh secara parsial maupun secara simultan.Penelitian ini termasuk dalam jenis penelitian deskriptif dan bersifat kausali-tas. Populasi dalam penelitian ini adalah pegawai bagian akuntansi/ keuangan pada Satuan Kinerja Perangkat Daerah (SKPD) Kota Depok. Teknik penentuan sampel menggunakan metode sampling sensus, dimana semua populasi di-jadikan sample yakni sebanyak 89 orang. Data yang digunakan dalam penelitian ini dianalisis menggunakan metode analisis regresi linier berganda dan uji hipotesis serta didahului dengan uji asumsi klasik.Hasil penelitian menunjukkan bahwa secara simultan kompetensi SDM, penerapan SAKD, pemanfaatan TI, dan sistem pengendalian internal berpengaruh terhadap kualitas laporan keuangan daerah. Secara parsial kompetensi SDM, penerapan SAKD, pemanfaatan TI, dan sistem pengendalian internal memiliki pengaruh terhadap kualitas laporan keuangan daerah. Berdasarkan pengujian kontribusi secara simultan oleh variabel-variabel bebas (R2) sebesar 91,2%.Berdasarkan hasil penelitian, maka untuk meningkatkan kualitas laporan keu-angan yang baik yaitu disarankan instansi meningkatkan kompetensi sumber daya manusianya, menerapkan/ mengimpelementasikan SAKD yang berlaku, memanfaatkan teknologi informasi dalam menjalankan tugas, serta menerap-kan sistem pengendalian internal yang baik dalam menciptakan suasana kerja yang baik, agar tugas yang dilaksanakan/ penyajian laporan keuangan akan semakin baik/berkualitas.
Co-Authors adang badru jaman,anggun fergina, adang badru jaman,anggun fergina Adhitia Erfina Ahmad Rayhan Ainaya Arasya Aulia Akbar, Brilyan Yusuf Akbari, Wahyu Azriel Alamsyah, Muhammad Rifky Alfansyah, Zidan Osca Angel, Destyani Anggy Pradiftha Junfithrana Anne Gunawati Anne Gunawati Anwar, Jarkasi Ariefin, Ariefin Arina Simangunsong, Gabriel Naomi Rumondang Ariz Gustiana Asep Sutiawan Ati Sulastri Ayu Larasati Basri, Muhamad Budiarto, Iqbal Graha Hutama Caesaria, Septia Mitha Dea Kris Sintiana Putri Dede Agus Dede Agus dede agus, dede Defina Damayanti Dhea Lestari Edwinanto Efriyanto, Efriyanto Eki Furqon Eki Furqon Elsa Ramadanti Eneng Siti Nasiroh Fachrian Luthfi Fadillah falentino sembiring Febianca Azania Kholida Febriandhani, Ferry Febriani, Ersa Feri Fahmi Al Gadri Ferina Ardhi C Furqon, Eki Gerry Firmansyah Gunawati, Anne Gustian, Dudih Hamim, Thoat Hanum Regitawati Huda, Baenil Iis Munawaroh Ira Ardila IVANA LUCIA KHARISMA Jarkasi Anwar Jarkasi Anwar Jarkasi Anwar Jelita Asian Jihan Sopyana Jordan Chan William Kamdan Kirishchieva Irina Rafaelevna KURNIA KURNIA, KURNIA Kurniawan kusumawardhani, adinda pramesty sulistya Lesmana, Seko Lisnawati Fitriyani Lisnawati Fitriyani Liyola Wendysofynia Luthfiah, Eva M., Galuh Tresna Madao, Nadakeisha Maghfiroh, Oktavia Isanur Mega Lumbia Octavia Sinaga Melvi Noviza Meynisa, Ambel Milah Nurhasanah Mirela, Dea Sinta Mochamad Khilmi Moh. Abd. Aziz Hidayat Mohamad Najib Mokhamad Gisa Vitrana Muhamad Asep Saepul R Muhammad Rangga Abdurrasyid Muhammad Rifqi Abdul Jabbar Mupaat Muthia Meisya Lavil Mutiara Islam Hasanah Nadiya Eka Puspita Virginia Nadya Klarisa Najla Tasya Fairuz Neneng Komariah Neneng Komariah Neng Resti Wardani Neng Sri Intan Septiani Noerkholiq, Shasha Marina Aufa Novohatko Elena Nivolaevna Nunik Destria Arianti Nur Nadhifah Nurlina Nuryati Solapari Palmawati Tahir Palmawati Tahir Pratiwi, Dita Indah Purnamasari Purnamasari Purnamasari, P Raden Prasetio Kustiandrana Rani Sri Agustina Raziya Mutasim Reni Rahayu Richieta, Yulia Billiart Laksmi Rifa, Rizka Noor Rina Hati Rizal Fahmi Awaludin RR. Ella Evrita Hestiandari Saeful Bahri Saepudin, Sudin Sastradipraja, C K Shasha Marina Aufa Noerkholiq Siska Ahmad Siti Atisa Hartati Siti Khalifah Siti Rahmah Arbai Sofiana, Debi Mega SRI RAHAYU Sri Redjeki Suhadi, Aris Tahir, Palmawati Thoat Hamim Tofik Hidayat Tri Utami Lestari Tukino, Tukino Utomo Virginia Veronica Wahdan Arum Inawati Wowon Yudi Nata Yuniar Calisna Yusef Bintang Fajar Yusep Bintang Fajar Yusuf Iskandar Zuliana Dwi Takari