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All Journal Abdimisi IDEAS: Journal of Management & Technology
Juitania Juitania
Pamulang University
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Pembuatan Laporan Keuangan Sederhana dan Pemanfaatan Marketplace Sebagai Sarana Penjualan Produk UMKM Juitania Juitania; I Gede Adi Indrawan; Raden Ai Lutfi Hidayat; Andri Sjahputra; Suharna Suharna
Abdimisi Vol 2, No 2 (2020): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v2i2.9583

Abstract

Pengabdian kepada Masyarakat (PKM) is in collaboration with the Rumah Pemberdayaan Masyarakat (RPM) Institute of South Tangerang. RPM classifies micro small medium enterprises based on the length of the trading business and the minimum turnover. The type of trading with a minimum business category of 2 years with a minimum turnover of five million in one month, is classified as the small-medium enterprise scale-up category. The small-medium enterprise must truly compete not only in terms of marketing but also in terms of financial management readiness. Weak awareness of the importance of the discipline of bookkeeping or financial management is still a serious matter among micro small medium enterprise businessmen and businesswomen in South Tangerang. The hectic production and marketing activities and lack of information regarding good financial and according to applicable standards (SAK-EMKM) have made micro small-medium enterprise players neglect the recording of their economic transactions. There is a need for counselling and assistance regarding the financial standards that apply to micro small medium enterprises (SAK-EMKM) as well as the easiest way to assist financial management. In addition, micro small-medium enterprise players still have inadequate knowledge about the benefits of using a marketplace as a forum for the promotion and sale of their business products. The purpose of Pengabdian kepada Masyarakat is to help MSME players in making simple financial reports in accordance with SAK-EMKM, as well as helping micro small medium enterprise businessmen and businesswomen increase sales of their products by maximizing the promotion and sales features of the marketplace. The implementation of the workshop is Group-based activities that are carried out comprehensively in relation to applicable MSME standards and provide training in the preparation of financial reports and marketplace management. PkM results from 20 MSME participants who re-registered, as many as 18 participants were suitable and disciplined in keeping records of their business transactions and managing marketplace accounts of MSME players for a period of 3 months. It is hoped that this PkM can be useful for various parties including MSME businessmen and businesswomen themselves, the Indonesian Accountants Association, the Government and academics.
The Effect of Self-Assessment Systems, Tax Audits, and Vat Refunds on Value Added Tax Revenues (Empirical Study At KPP Pratama Jakarta Palmerah from 2016 to 2020) Dwi Wulandari; Juitania Juitania
IDEAS: Journal of Management & Technology Vol 2, No 2 (2022)
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/ideas.v2i2.4354

Abstract

Tax is the main source of state revenue. For this reason, taxes are a very important factor for state finances, especially to ensure the continuity of national development which is continuously carried out. Receipt of Value Added Tax is strongly influenced by the awareness of the Taxable Entrepreneur in depositing and reporting the Value Added Tax payable because the Taxable Entrepreneur is directly the bearer of the burden of payment and is responsible for depositing Value Added Tax to the state treasury, as well as claiming the return of Value Added Tax which is the right of the Taxable Entrepreneur. This study aims to determine the effect of the Self-Assessment System, Tax Audit and VAT Refunds on Value Added Tax Receipts at KPP Pratama Jakarta Palmerah from 2016 to 2020. The type of data used is secondary data in the form of a time series study for 5 years with monthly data units. The samples taken were the realization of Value Added Tax receipts, the number of Periodic VAT SPTs, the total value of SKPs and the amount of VAT refunds per month at KPP Pratama Jakarta Palmerah for the 2016-2020 period. This study employs traditional assumption tests such as the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The multiple linear regression method with EViews 10 was used as the analytical method in this study. According to the study's findings, the Self-Assessment System, Tax Audit, and VAT Refunds all have an impact on Value Added Tax Receipts at KPP Pratama Jakarta Palmerah during the 2016-2020 fiscal year. Meanwhile, this suggests that the Self-Assessment System has no effect on Value Added Tax Receipts, Tax Audit has a negative effect on Value Added Tax Receipts, and VAT Refunds has no effect on Value Added Tax Receipts.
Co-Authors Andri Sjahputra Dwi Wulandari I Gede Adi Indrawan Raden Ai Lutfi Hidayat Suharna Suharna