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Literature Review: Development of Credit Union Research Topics Perspectives in The Field of Financial Accounting Setyaningrum, Putri; Carolina, Anita
Ilomata International Journal of Tax and Accounting Vol. 5 No. 2 (2024): April 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i2.1144

Abstract

In the modern era, technological developments are changing so rapidly that they are causing social imbalances, including in the business world. Current entities must be able to adapt to changes in the modern era, one of which is the non-profit Credit Union entity. The purpose of this research is to examine trends in mapping the development of Credit Union research because considering the current conditions, many non-profit entities need information to make decisions quickly, accurately and accountably. This research uses descriptive quantitative methods with a Literature Review model using VOSviewer and Publish or Perish. The data used is secondary data obtained from the official website of the Scopus journal. The research conducted focuses on the sub areas of Financial Inclusion, Consumer Welfare, Commercial Banks and Cooperatives. The research results found a total of 200 Scopus articles from 2018 to 2024 and sorting was carried out to find articles that were relevant to Credit Unions. The results of this sorting found 59 Credit Union articles. Thus, the sample size of this research was 59 articles from the 200 articles found. The development of Credit Unions with analysis of topics, keywords, authors, journal names, organizations and countries is the result of research mapping. Researchers also found that the development of Credit Union research fluctuated every year based on the results of the researchers' analysis. The contribution of this research is to provide an overview of a broader research area for future researchers in the Credit Union research topic focused on financial accounting.
Relawan Pajak Mengabdi : “Pendampingan Pelaporan SPT Orang Pribadi di KPP Pratama Bangkalan” Sophie Damayanti, Wilda; Carolina, Anita
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 3 (2025): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v7i3.18116

Abstract

Tax is the main source of income for the state, so one of the responsibilities of taxpayers who have a NPWP is to report their tax obligations every year. Reporting of the OP Annual Tax Return is done online on the DJP Online website via E-Filling. There is a deadline for reporting the OP Annual Tax Return, which is March 31 each year. The types of forms used 1770S and 1770SS depend on the type of income of each Individual Taxpayer. This online tax report filling procedure is faster and better, but not all Taxpayers are able to do it themselves, especially for those who are elderly and have difficulties. As a result, a number of Taxpayers decide to visit the Tax Service Office (KPP) in person to report. As a result, the Tax Service Office launched the Tax Volunteer initiative to provide support to Taxpayers in submitting their Individual Annual Tax Returns at the KPP throughout the tax period.