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Supandi, Agus
Universitas Indraprasta PGRI
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Pelatihan Perhitungan Pajak Penghasilan Pasal 21 dan Penyusunan laporan keuangan yang seuai dengan PSAK Terbaru Karang Taruna Balekambang Jakarta Timur Agus Supandi; Witri Lestari; Rita Ningsih; Ria Susanti Johan
Jurnal Pengabdian Masyarakat Indonesia (JPMI) Vol. 1 No. 2 (2023): Desember
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jpmi.v1i2.222

Abstract

Pelatihan ini dirancang untuk meningkatkan pemahaman dan keterampilan peserta terkait perhitungan pajak penghasilan Pasal 21 dan penyusunan laporan keuangan sesuai dengan PSAK terbaru. Peserta pelatihan telah berhasil meningkatkan pengetahuan mereka tentang peraturan perpajakan terkait Pasal 21, termasuk pemahaman mendalam tentang tarif pajak, potongan, dan perubahan terbaru dalam kebijakan perpajakan. Selain itu, peserta juga mampu menerapkan prinsip-prinsip PSAK terbaru dalam praktiknya, terutama dalam konteks organisasi Karang Taruna Balekambang Jakarta Timur. Mereka dapat mengidentifikasi dan mengelola aspek-aspek kunci dalam penyusunan laporan keuangan, seperti pengakuan pendapatan, penilaian aset, dan kewajiban, sesuai dengan standar akuntansi yang berlaku. Melalui evaluasi dan umpan balik yang berkelanjutan, peserta dapat terus mengembangkan keterampilan mereka, sementara rencana pengembangan selanjutnya telah diidentifikasi untuk memastikan pemeliharaan dan peningkatan pengetahuan di masa depan. Pelatihan ini diharapkan memberikan dampak positif dan berkelanjutan pada kemampuan manajerial dan keuangan organisasi, serta memberikan landasan yang kokoh untuk keberlanjutan pertumbuhan dan keberlanjutan Karang Taruna Balekambang Jakarta Timur.
PKM Pelatihan Digitalisasi dan Pembukuan Komputerisasi Sederhana pada UMKM Raaf Mart Bassura City Jakarta Timur Ria Susanti Johan; Widiyarini Widiyarini; Iin Asikin; Desy Septariani; Agus Supandi
Jurnal Ragam Pengabdian Vol. 2 No. 2 (2025): Mei-Agustus "The Role of Community Service in Increasing Children's Educational
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/szg8s738

Abstract

The rapid advancement of digital technology has created both opportunities and challenges for Micro, Small, and Medium Enterprises (MSMEs), particularly in financial management and operational efficiency. However, many micro-scale MSMEs still rely on manual bookkeeping methods, resulting in poor financial transparency and difficulty in making strategic business decisions. This community engagement program aimed to empower RAAF Mart, an MSME located in Bassura City, East Jakarta, by providing training on digitalization and simple computerized bookkeeping using Microsoft Excel. The program was conducted through participatory methods, including needs assessment, hands-on workshops, and pre-test and post-test evaluations. The results showed a significant improvement in participants’ understanding of basic financial literacy and digital tools. Prior to the training, most participants lacked knowledge of cash flow tracking, income statement preparation, and the use of spreadsheet software. After the training, participants were able to implement a daily bookkeeping system using a customized Excel template. The training also fostered a positive shift in mindset toward the importance of separating personal and business finances. This program demonstrated that simple, contextualized digital training can be highly effective in supporting the digital transformation of MSMEs. Continued mentoring and follow-up support are recommended to ensure sustainable implementation.
Co-Authors Ali Muktarom Andri Andri Apsarini, Felicia Arief Nugroho Wibowo Arief Nugroho Wibowo Arief Nugroho Wibowo Arief Nugroho Wibowo Armi Bakar Aster Pujaning Ati Bado Riyono Budi Purnomo Burhanudin Burhanudin Desy Septariani Dhio Rezky Budheci Dwi Narsih Hawa Liberna Hugo Aries Suprapto Iin Asikin Indah Purnama Sari Jacky S. B. Sumarauw Johan, Ria Susanti Johan, Ria Susanti Johan, Ria Susuanti Lin Mas Eva Mailizar Martha Ayerza Esra Muhamad Farhan Nuraini Habibah Nurlela Nurlela Nurul Hikmah Oktaviani, Fitri Pascal Hendrawan Wahyudi RETNO NENGSIH Ria Susanti Johan Rita Ningsih Rita Ningsih Rita Ningsih, Rita Sadjab, Muhammad Reza Septariani, Desy Sigit Widiyarto Sigit Widiyarto Siti Dewi Afriliani Soegoto, Herman Susanti Johan, Ria Susanti, Ria Johan Tony Margiyanto Adi Tony Renhard Sinambela Vernia, Dellia Mila Widiyarini, Widiyarini Witri Lestari Wulan Anggraeni