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SOSIALISASI PAJAK UMKM DAN PELATIHAN PENCATATAN KEUANGAN TERHADAP PELAKU UMKM JALAN WATES YOGYAKARTA Endang Sri Utami; Ika Wulandari; Rochmad Bayu Utomo
Panrita Abdi - Jurnal Pengabdian pada Masyarakat Vol. 7 No. 2 (2023): Jurnal Panrita Abdi - April 2023
Publisher : LP2M Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/pa.v7i2.18876

Abstract

This Community Service activity aims to educate Micro, Small, and Medium Enterprises (MSMEs) about MSMEs' bookkeeping and taxes. The services implemented are consulting with MSMEs actors regarding calculating and reporting MSMEs taxes. Service partners are also taught to take advantage of the use of technology in making e-billing. The service partners are 10 MSMEs actors with businesses on the right and left of Jalan Wates km 7, Special Region of Yogyakarta. The method used is counseling, training, and consultation. The implementation time is four days: June 13, 2021, September 15, 16, and 17, 2021. Activities are carried out by visiting business actors individually at their place of business. After the activity, an evaluation was carried out by comparing the pre-test and post-test scores and monitoring after the activity. Changes obtained after the activity showed increased participants' understanding of bookkeeping and how to do financial records properly. All training participants already have a cash book, notebook, and other. There is an increase in participants' understanding of taxation. The number of participants who can calculate the amount of MSMEs Tax is also increasing.  --- Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk mengedukasi pelaku Usaha Mikro Kecil dan Menengah (UMKM) tentang pencatatan keuangan dan Pajak Penghasilan (PPh) Final UMKM. Jasa yang diterapkan berupa konsultasi kepada pelaku UMKM tentang Perhitungan dan pelaporan pajak UMKM. Mitra pengabdian juga diajarkan untuk memanfaatkan penggunaan teknologi dalam pembuatan e-billing. Mitra  pengabdian adalah 10 pelaku UMKM  yang mempunyai usaha di sisi kanan kiri Jalan Wates km 7, Daerah Istimewa Yogyakarta. Metode yang digunakan adalah penyuluhan, pelatihan dan konsultasi. Waktu pelaksanaan selama 4 hari yaitu pada tanggal 13 Juni 2021 serta 15, 16 dan 17 September 2021. Kegiatan dilakukan dengan mendatangi pelaku usaha satu per satu di tempat usahanya. Pasca kegiatan, dilakukan evaluasi dengan membandingkan nilai pre test dan post test, serta melakukan monitoring setelah kegiatan. Perubahan setelah kegiatan menunjukkan bahwa terjadi peningkatan pemahaman peserta mengenai pembukuan dan cara melakukan pencatatan keuangan dengan baik. Seluruh peserta pelatihan  sudah mempunyai buku kas, buku nota dan ATK pendukung lainnya. Terjadi peningkatan pemahaman peserta mengenai perpajakan. Jumlah peserta yang dapat menghitung  besarnya PPh Final UMKM juga meningkat.
Pelatihan Tertib Administrasi dan Manajemen Keuangan Pada Kelompok Wanita Tani Sewagati Gamping Yogyakarta Ika Wulandari; Agus Setiyoko; Rani Dwi Lestari
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 3 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v4i3.1436

Abstract

This training aims to increase the understanding of members and management of KWT Sewagati Gamping, Sleman Yogyakarta regarding orderly administration, bookkeeping and simple financial management. Before the community service activities were carried out, KWT Sewagati did not yet have good records of activity administration, finance, bookkeeping and simple financial management. The method of service is training and mentoring. The training activities were held on July 9 2023 by presenting 15 management and members of the KWT Sewagati group. After the training activities, assistance was also provided to KWT Sewagati management in terms of financial and activity records. Evaluation of activities is carried out using pre-test and post-test as well as monitoring activities. After the training and mentoring there was an increase in participants' understanding of the orderly administration of activities to 84%, the level of participants' understanding of orderly financial administration increased to 82%. The increase in participants' understanding of business financial management was 80% and the participants' understanding of simple financial bookkeeping increased to 80%. Overall the activity was successful because it exceeded the target of the Service Team, where the target success rate was at least 70%. Currently KWT Sewagati already has an activity administration and financial administration book, and has implemented it in group activities.
Determinasi Kinerja Keuangan pada Perusahaan Perbankan di Indonesia Ika Wulandari
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 4 No. 1 (2022)
Publisher : Magister Akuntansi FB-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jafta.v4i1.6166

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Capital Adequacy Ratio (CAR), Net Interest Margin (NIM) dan Non Performing Loan (NPL) terhadap Kinerja Keuangan. Kinerja keuangan perusahaan perbankan diproksikan dengan menggunakan Return on Asset (ROA). Jenis penelitian adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia dengan periode penelitian adalah tahun 2018-2020. Sampel penelitian diambil dengan menggunakan metode purposive sampling. Data sampel penelitian adalah 112. Metode penelitian adalah analisis regresi linear berganda. Pengaruh antar variabel ayau untuk menguji hipotesis dilakukan dengan menggunakan Uji t. Alat uji menggunakan SPSS Ver 26. Hasil penelitian menunjukkan bahwa CAR tidak berpengaruh terhadap kinerja keuangan. NIM berpengaruh positif terhadap kinerja keuangan dan NPL berpengaruh negatif terhadap kinerja keuangan.
Pengaruh Rasio Solvabilitas, Rasio Likuiditas, Dan Rasio Aktivitas Terhadap Return Saham Pada Perusahaan Sektor Perindustrian Di Bursa Efek Indonesia Setelah Masa Pandemi Covid-19 Tahun 2022 Lutfhi Yudha Firmansyah; Ika Wulandari
VALUE Vol 4 No 2 (2023): Oktober 2023 - Maret 2024
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v4i2.849

Abstract

Pasca epidemi COVID-19, riset ini dilaksanakan untuk mengetahui dampak parameter keuangan, termasuk rasio solvabilitas, rasio likuiditas, dan rasio aktivitas, terhadap return saham perusahaan sektor industri yang terdaftar di BEI . Sebanyak 58 perusahaan sektor industri yang terdaftar di BEI pada tahun 2022 menjadi sampel dalam penelitian ini. Data sekunder yang telah dipublikasikan di BEI digunakan dalam proses pengumpulan data. Uji t dan analisis regresi linier berganda digunakan untuk menunjukkan validitas hipotesis. Pengujian dilakukan terhadap 58 sampel bisnis dari sektor industri dengan menggunakan perangkat lunak SPSS 26. Temuan pengujian mengungkapkan bahwa (1) Rasio Solvabilitas tidak berpengaruh terhadap return saham setelah pandemi covid-19, (2) Rasio Likuiditas tidak berpengaruh terhadap return saham setelah pandemi covid-19, (3) Rasio Aktivitas berpengaruh negatif terhadap return saham setelah pandemi covid-19.
Pengaruh Kesadaran Wajib Pajak, Pengetahuan Pajak, Sanksi Perpajakan Pada Kepatuhan Wajib Pajak Kendaraan Bermotor Di Magelang Puri Retno Muntia; Ika Wulandari
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 6 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i6.3824

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui kesadaran positif wajib pajak, pengetahuan perpajakan, dan sanksi perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor di kantor SAMSAT Kota Magelang. Jenis penelitian ini adalah kuantitatif dan deskriptif. Data primer digunakan dalam penelitian ini. Populasi terdiri dari 693.292 kendaraan bermotor milik wajib pajak, dan 100 responden dipilih secara acak dengan menggunakan teknik sampling. Kuesioner didistribusikan sebagai bagian dari proses pengumpulan data. Analisis regresi linier berganda adalah pendekatan yang digunakan untuk analisis. Berdasarkan hasil analisis, kepatuhan wajib pajak kendaraan bermotor Kantor SAMSAT Kota Magelang dipengaruhi secara positif oleh kesadaran wajib pajak, pengetahuan pajak, dan sanksi pajak.
SOSIALISASI DAN PELATIHAN PENYUSUNAN LAPORAN KEUANGAN SEDERHANA PADA UMKM DI KELURAHAN ARGOMULYO, D.I. YOGYAKARTA Fadhilla Ananda Putri; Ika Wulandari
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 1 No 02 (2023): APRIL 2023
Publisher : Media Inovasi Pendidikan dan Publikasi

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

Abstract

Kegiatan pengabdian kepada masyarakat yang dilakukan di Kelurahan Argomulyo, Kecamatan Sedayu, Kabupaten Bantul, D.I. Yogyakarta ini bertujuan untuk meningkatkan kemampuan dan pengetahuan pelaku UMKM mengenai cara penyusunan laporan keuangan usaha. Kegiatan ini menyasar 2 subjek pelaku UMKM di Kelurahan Argomulyo yang belum memiliki laporan keuangan pada usahanya. Latar belakang pelaksanaan kegiatan ini dikarenakan tingkat pengetahuan dan pemahaman pelaku UMKM terhadap manfaat dan cara  membuat laporan keuangan usahanya masih tergolong rendah. Metode yang digunakan adalah penyuluhan yang disertai dengan tanya jawab dan pelatihan yang diakhiri dengan evaluasi kegiatan. Hasil yang dicapai setelah kegiatan ini dilaksanakan adalah adanya peningkatan kemampuan dan pemahaman pelaku UMKM tentang kegunaan dan cara penyusunan laporan keuangan pada usahanya.  
Pengaruh Pertimbangan Pasar Kerja, Personalitas Dan Lingkungan Kerja Terhadap Minat Mahasiswa Akuntansi Berkarir Menjadi Akuntan Pemerintah Muhammad Khodry Rusadi; Ika Wulandari
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.8119

Abstract

The research aims to explore the extent of the influence of job market considerations, personality and work environment on accounting students' interest in pursuing a career as a government accountant. The phenomenon of problems regarding a career as a government accountant is very suitable to be studied in more depth, the public and state sector guidance regarding accountants which is increasingly needed certainly recommends campuses to open accounting study programs in Indonesia, as well as emphasizing campuses that already have accounting study programs so that raising standards, such as increasing accreditation, is aimed at producing competent accounting graduates. This research uses and exemplifies a particular branch of quantitative research; This branch is an investigation method that is preferred by many researchers, especially research in the field of accounting science. The accounting study program at Mercu Buana University, Yogyakarta, is the focus of this investigation. For this research, researchers selected a portion of the population studying accounting at Mercu Buana University, Yogyakarta, namely students from the class of 2020. This research utilized the help of SPSS Statistics Version 25 in managing the data. The results found in this research are that considerations of the job market and work environment influence students' interest in pursuing a career as a government accountant, while personality has no influence on students' interest in pursuing a career as a government accountant. Keywords: Job Market Considerations, Personality and Work Environment
Improving the diversification of herbal pastries and digital marketing applications to increase product sales Agus Setiyoko; Rani Dwi Lestari; Ika Wulandari
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol 8, No 4 (2023): November 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/abdimas.v8i4.11286

Abstract

Members of KWT Sewagati Pasekan Lor encountered difficulties as a result of their lack of knowledge and expertise about the diversification of various processed herbal pastries, food labeling and packaging technology, and digital-based product marketing. This volunteering project aims to improve members' knowledge and abilities in relation to the variety of processed herbal pastries, label and packaging technology, and digital-based marketing. The community service method used is counseling which includes theories regarding the diversification of processed herbal pastries, brands, and types of packaging, as well as digital-based marketing practices. The counseling continued with making herbal pastries such as turmeric cakes, cinnamon egg rolls, and ginger nastar. The training on labeling and packaging as well as digital-based marketing practices. The outcomes of this community service project demonstrate that the Partner's knowledge about the variety of processed herbal pastries increased from 50% to 90%, the partner's skills in processing various herbal pastries rose from 55% to 80%, the capacity for comprehending and creating labels and food packaging also improved from 45% to 80% and knowledge and skills in digital marketing increased from 40% to 75%.
Pelatihan Digital Merketing pada UMKM Rintisan di Sektor Industri Rumah Tangga Albert Andhika Endratama; Ika Wulandari
Journal of Social Responsibility Projects by Higher Education Forum Vol 4 No 2 (2023): November 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jrespro.v4i2.4550

Abstract

The development of Micro, Small, and Medium Enterprises (MSMEs) is crucial to a country's economy. The growth of MSMEs in the realm of digital marketing has seen significant advancements alongside technological developments and changes in consumer behavior. Digital marketing can be a highly effective tool for increasing sales, expanding the market, and building long-term relationships with customers. Digital marketing allows MSMEs to reach a broader market, even beyond their local or national boundaries. However, applying digital marketing to newly established and home-based MSMEs can be challenging. Therefore, the author conducted basic digital marketing training for nascent MSMEs operating in the household sector. The goal of this training is to help MSME entrepreneurs understand the importance of digital marketing and to enable them to develop their businesses through digital marketing. Following this digital marketing training, the understanding of MSME entrepreneurs has been increased very well about digital marketing for the advancement of their businesses. Additionally, they have also tried promoting their products on social media platforms such as WhatsApp stories and Instagram stories.
Pengaruh Kompensasi, Lingkungan Kerja, Gaya Kepemimpinan, dan Motivasi Terhadap Produktivitas Kerja Karyawan Dwi Nur Indah Sari; Ika Wulandari
Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i4.1273

Abstract

Human resources is considered as an importantresource for the organization, because without qualified human resources, the organization will not be able to survive in the competition. The purpose of this study was to determine the ieffect iof compensation, work environment, leadership style and motivation on employee productivity in CV Larasati Abadi Jaya Temanggung partially and simultaneously. Data collection techniques by questionnaire distributed to respondents are iemployee of CV Larasati Abadi Jaya Temanggung throughtout the department. The analytical tool used is multiple linear regression, and T test. The population considered was 130 employes CV Larasati Abadi Jaya Temanggung. By calculating using the Slovin formula and getting sample results from 60 respondents. The result showed that Y + e, with value of constanta is 12,775. According to the t-tes, the compensation has no influence on work productivity, work environment has no influence on work productivity, leadership style has no influence on work productivity, and motivation has an impact on work productivity.