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All Journal Jurnal Ilmiah Universitas Batanghari Jambi Ensiklopedia of Journal Buletin Ilmiah Nagari Membangun JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Ensiklopedia Social Review Jurnal Abdi Insani Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Komposit : Jurnal Pengabdian Dan Pemberdayaan Masyarakat
Silmi Silmi
Departemen Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Andalas
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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PELATIHAN DAN PENDAMPINGAN UMKM TERHADAP PAJAK PERTAMBAHAN NILAI (PPN) PADA CV. X KOTA PADANG Riyanti, Friska Felicia; Silmi, Silmi
Ensiklopedia of Journal Vol 7, No 1 (2024): Vol. 7 No. 1 Edisi 2 Oktober 2024
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v7i1.2712

Abstract

This study examines tax mentoring practices in SMEs, focusing on CV. Multi Sarana, an automotive workshop located in Padang, West Sumatra. The research employs a fieldwork approach to investigate tax reporting, including direct mentoring by students, tax document verification, and the identification and reporting of Value Added Tax (VAT). Despite being non-PKP, CV. Multi Sarana shows that they have not fully grasped the process of reporting VAT Periodic Tax Returns (SPT Masa PPN), indicating a need for training and mentoring to enhance understanding and effective implementation. The activities took place from March to June 2024 with the aim of improving tax awareness and compliance. The results underscore the importance of hands-on fieldwork in supporting SMEs in effectively managing their tax obligations.
PEMBERDAYAAN BUMNAG SAIYO SAKATO MENUJU NAIK KELAS MELALUI DIGITALISASI KEUANGAN DAN INOVASI PENGEMASAN PRODUK Silmi, Silmi; Fithri, Prima; Ramdany, Kevry; Furqan, Yasmin Ananta
Ensiklopedia of Journal Vol 7, No 2 (2025): Vol. 7 No. 2 Edisi 1 Januari 2025
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v7i2.2858

Abstract

Activities of this community service aims to enhance the capacity of BUMNAG managers in preparing digital-based financial reports. Financial digitalization has become a critical necessity in the modern era to improve transparency, accuracy, and efficiency in financial management. The methods employed in this program included interactive training, simulations of the SIAPIK application, and direct technical mentoring. The results of the activity demonstrated an improvement in participants' understanding and skills in operating the SIAPIK application for recording daily transactions and preparing monthly financial reports. Additionally, the application's effectiveness was evident in shorter recording times and easier real-time access to financial data. Participants also provided positive feedback regarding the application's features, which support their operational needs. In conclusion, this training and mentoring program successfully enhanced the financial digitalization capacity of BUMNAG Saiyo Sakato. Recommendations from this activity include the need for advanced training to deepen the utilization of SIAPIK's advanced features and integrate this application with other management systems. This is expected to support more professional and competitive BUMNAG governance.Keywords: Financial Digitalization, SIAPIK, BUMNAG, Digital Transformation, Financial Reporting
PERHITUNGAN PAJAK PPH BADAN DAN PAJAK PERTAMBAHAN NILAI YANG ADA PADA UMKM TOKO KOPI X Putri, Zsazsabila Natalia; Anisa, Hilda Try; Andrian, Willy; Silmi, Silmi; Mazelfi, Ihsani
Ensiklopedia of Journal Vol 7, No 1 (2024): Vol. 7 No. 1 Edisi 2 Oktober 2024
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v7i2.2713

Abstract

This study aims to apply tax regulations in order to fulfill the obligations of Corporate Income Tax (PPh) and Value Added Tax (VAT) for UMKM. The calculation in this study is carried out in accordance with Law Number 7 of 2021 concerning Harmonization of Tax Regulations with a rate for Corporate Income Tax of 22% and for VAT of 11%. Data collection is done through interviews, observation, and document analysis. The results of this study are to help UMKM in terms of taxation so that UMKM can fulfill their obligations as taxpayers and the sustainability of UMKM in the future. Keywords: Corporate Income Tax, Value Added Tax, UMKM
Inkubasi Produk Kuliner Kota Solok Sebagai Kota Transit dalam Upaya Meningkatkan Pendapatan UMKM yang Berdampak pada Peningkatan Pendapatan Asli Daerah Silmi; Duma Putri Tama; Eka Candra Lina
Warta Pengabdian Andalas Vol 31 No 4 (2024)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.31.4.801-814.2024

Abstract

This community service aims to increase the income of Micro, Small, and Medium Enterprises (MSMEs) in Solok City through coaching 10 superior MSMEs under the auspices of the Solok City Tourism Office. The primary focus of this activity is on regional culinary products, namely Sobalari (Solok Bareh Lamak Onigiri) and Sopirang (Solok Pinyaram Pisang), which were developed by the Solok Belibis Creative (Sobiskraf) culinary team. Previously, they marketed the Sobalari and Sopirang products without calculating the even Point (BEP) and Margin of Safety (MOS), so MSMEs had difficulty determining the level of profit or loss. By socializing the concept of BEP and MOS calculations, this activity provided training and assistance to MSME players from the Sobiskraf culinary team. The results of practicing the BEP and MOS calculations show that there have been significant changes in determining the selling price of Sobalari and Sopirang products, which has positively impacted increasing MSME turnover. Implementing this more measurable financial strategy improves the welfare of MSMEs and contributes to increasing Solok City's Original Regional Income (ORI).
MORAL REASONING MEMEDIASI LOVE OF MONEY DAN TAX EVASION UMKM Silmi, Silmi
Ensiklopedia of Journal Vol 7, No 4 (2025): Vol. 7 No. 4 Edisi 1 Juli 2025
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v7i4.3266

Abstract

This study aims to analyze the effect of love of money on tax evasion with moral reasoning as a mediating variable among Micro, Small, and Medium Enterprises (MSMEs) taxpayers in West Sumatra Province. The research employed a quantitative explanatory approach with purposive sampling. A total of 100 respondents who possessed active taxpayer identification numbers (NPWP) and had submitted annual tax returns for at least the last two years were selected as samples. Data were collected using a five-point Likert scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that love of money has a significant positive effect on tax evasion and a significant negative effect on moral reasoning. Furthermore, moral reasoning has a significant negative effect on tax evasion. The mediation test indicates that moral reasoning partially mediates the relationship between love of money and tax evasion. These findings suggest that a high materialistic orientation increases the tendency to evade taxes; however, this effect can be mitigated through strengthened moral reasoning.Keywords: love of money, moral reasoning, tax evasion, MSMEs, PLS-SEM
ANALISIS MATURITAS: SISTEM PENGENDALIAN INTERN PEMERINTAH TERINTEGRASI PERATURAN BPKP NOMOR 5 TAHUN 2021 Silmi, Silmi
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 8 No. 1 (2024): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v8i1.7304

Abstract

Penelitian ini bertujuan untuk menganalisis faktor penyebab dan tindakan yang dapat dilakukan dalam mengatasi faktor penyebab belum sempurnanya level maturitas SPIP Terintegrasi di Lingkungan Pemerintah Kota Bukittinggi yang berlandaskan dasar hukum Badan Pengawasan Keuangan dan Pembangunan (BPKP) No. 5 tahun 2021. Sumber data penelitian adalah data primer dari wawancara dan data sekunder dari pengumpulan data dokumentasi pada Inspektorat Daerah Kota Bukittinggi. Penelitian ini merupakan penelitian kualitatif dengan teknis analisis menggunakan pendekatan Soft System Methodology (SSM). Hasil penelitian mengindikasikan faktor penyebab Pemerintahan Kota Bukittinggi belum meraih level maturitas SPIP Terintegrasi sempurna adalah data tidak terdokumentasi dengan baik, kurang komitmen dan motivasi, tidak ada reward dan punishment, tidak ada satuan petugas penanggungjawab khusus, bimbingan teknis dan sosialisasi tidak tepat sasaran, miskonsepsi, tidak ada anggaran khusus dan aplikasi rumit. Tindakan yang dapat dilakukan untuk mengatasi faktor penyebab tersebut dengan mengadakan kegiatan bimbingan teknis dan sosialisasi kepada seluruh staf SKPD, membentuk sistem reward dan punishment,menjalin komunikasi yang baik antar BPKP, Inspektorat dan SKPD, melakukan kontinuitas pemantauan dan pengendalian.
STRATEGI PENGUATAN KEMANDIRIAN BLUD-SMK MELALUI PENDAMPINGAN PENYUSUNAN RANCANGAN PERATURAN GUBERNUR MENGENAI TARIF PRODUK SMKN DI SUMATERA BARAT Komalasari, Sanda Patrisia; Kartika, Rayna; Silmi, Silmi; Oktavia, Fitriyeni
BULETIN ILMIAH NAGARI MEMBANGUN Vol. 7 No. 1 (2024)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v7i2.593

Abstract

This service activity aims to increase financial independence and provide clear tariff standards for the Regional Public Service Agency (BLUD) of State Vocational High Schools (SMKN) in West Sumatra in setting tariffs for the products they produce. To create standardization, the government needs to set tariff rules for products provided by SMKs. Academic involvement is necessary for tariff determination according to applicable calculation rules. To create standardization, the government needs to set tariff rules for products provided by SMKs. Academic involvement is necessary for tariff determination according to applicable calculation rules. The method of this service activity is in the form of a mentoring workshop for 43 representatives of SMKN in West Sumatra. The West Sumatra Education Service held this activity at the ZHM Padang Hotel. In this activity, the Andalas University Accounting Lecturer was trusted as a resource person who accompanied and prepared the tariff calculation formula that SMKN will use in West Sumatra. The activity was carried out over two days, 7-8 November 2023. During the activity, the team from Andalas University guided the activity participants to calculate the rates for several products they had produced. Before the workshop, the team held an online meeting with participants to determine the data that needed to be prepared for calculating tariffs. The output of this activity is an attached formula and example of calculating tariffs for SMKN Regional Public Service Agency (BLUD) products, which are connected to the West Sumatra Governor's Regulation.
Peningkatan Kapasitas Manajemen Keuangan UMKM Melalui Pelatihan Dan Pendampingan Perhitungan Titik Impas Pada Usaha Maco Adaik Di Kabupaten Tanah Datar Fithri, Prima; Silmi, Silmi; Andre, Hanalde
BULETIN ILMIAH NAGARI MEMBANGUN Vol. 8 No. 3 (2025)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v8i3.770

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are the backbone of Indonesia’s economy, yet many traditional businesses lack adequate financial literacy, particularly regarding the calculation of the Break Even Point (BEP), which is essential for determining the breakeven level and profit planning. This community service program aims to improve BEP understanding among MSME actors of Maco Adaik in Nagari Sungayang. The program was implemented from July to September 2025 at the Sungayang Village Hall using a participatory approach through interactive lectures, simulations, and group discussions based on real business data. Evaluation was conducted using pre-test and post-test with Likert-scale questionnaires to measure participants’ comprehension. The training results showed a significant improvement, with 70% of participants able to calculate BEP independently after the program. Analysis of Maco Adaik business data indicated that breakeven is achieved at 30 packages per month with a selling price of IDR 18,100, fixed costs of IDR 300,000, and variable costs of IDR 8,083 per unit. This understanding encouraged participants to develop more structured pricing and production strategies and raised awareness of cost recording. Social impact was evident through active community involvement and strengthened entrepreneurial capacity based on local potential. This program effectively enhanced MSME financial literacy and is expected to contribute to business sustainability. For further development, digital-based financial recording training and collaboration with BUMNag are recommended to strengthen business institutions and replicate the program in other villages.
Pemberdayaan UMKM Roti Kukus Oh My Sharga Bread Melalui Penguatan Legalitas, Strategi Pemasaran Digital, Dan Tata Kelola Keuangan Berbasis SAK EMKM Silmi, Silmi; Yurniwati, Yurniwati; Juita, Verni; Kurniawan, Rahmat; Oktavia, Fitriyeni; Ramdany, Kevry; Nasha, Nadya Putri; Ardhani, Alya Azilah; Febiansyah, Naufal Dwi
BULETIN ILMIAH NAGARI MEMBANGUN Vol. 8 No. 3 (2025)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v8i3.788

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting national economic growth; however, many business actors still face challenges related to legality, marketing, and financial management, which affect their competitiveness. One MSME experiencing such issues is “Oh My Sharga Bread” steamed bread. This community service program aims to strengthen business legality, improve digital marketing strategies, and organize financial reporting based on the Micro, Small, and Medium Entity Accounting Standards (SAK EMKM). The mentoring activities included problem identification, technical guidance, facilitation of Business Identification Number (NIB) registration and halal certification, training in financial recording using the SIAPIK application, digital marketing assistance, and redesigning product packaging and logos. The results showed significant achievements: business legality was obtained, financial reports became more structured, and digital marketing expanded market reach. Sales turnover increased by 30%, the number of customers grew by 50 people, and social media engagement rose by 45%. The new packaging and logo design enhanced product image and consumer appeal. The impact of this program goes beyond solving technical problems; it also builds the partner’s capacity to compete in broader and sustainable markets. This activity contributes to achieving the Sustainable Development Goals (SDGs), particularly Goal 8 on decent work and economic growth. Therefore, this mentoring program effectively improves MSME competitiveness and serves as a participatory empowerment model that can be replicated.
OPTIMASI PRODUKSI DAN PENGUATAN MEREK POKLAHSAR NILA PELANGI AGAM UNTUK MENINGKATKAN NILAI TAMBAH OLAHAN PERIKANAN MANINJAU Saniro, Roma Kyo Kae; Silmi, Silmi; Hidayat , Danny
Jurnal Abdi Insani Vol 12 No 11 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i11.3247

Abstract

Lake Maninjau is a freshwater fisheries center with significant production potential. However, the Agam Tilapia Pelangi Group (Poklahsar Tilapia Pelangi) as one of its drivers still faces limited production equipment, low hygienic practices, unattractive packaging, and suboptimal digital media utilization, resulting in suboptimal product value and market expansion. This community service program aims to increase the added value of fishery products through production optimization and strengthening group branding. The program was implemented using a Participatory Action Research (PAR) approach through problem identification, outreach, hygienic production training, modern equipment procurement, packaging design training, product photography, and digital marketing assistance, which were evaluated through observation and active participation of partners. This program increased production capacity by 30% in six months, extended product shelf life through s packaging, and improved quality standards through the use of modern equipment. In terms of marketing, packaging design and digital marketing training strengthened the product's visual identity, including the use of paper bags with the group's logo as a collective identity, and activated promotions through Instagram and WhatsApp Business, which are projected to increase online sales by 10%. These results indicate that the integration of production optimization, packaging innovation, and digital marketing effectively increases the competitiveness of the Tilapia Pelangi Group. Sustainability is directed at routine mentoring, halal certification and distribution permits, product diversification, and integration of a digital village roadmap to strengthen business independence.
Co-Authors Ajulio Padly Sembiring Alis, Selly Maulida Fitri Alvan, Muhammad Amirul Ardiva, Amirul Andrian, Willy Anisa, Hilda Try Ardhani, Alya Azilah AULIA, SITI Berri Brilliant Albar Creaktivina Faozi Zai Danny Hidayat Derjualianda, Hifzan Dessy Kurnia Sari Dika Amelia Agustina Donard Games Duma Putri Tama Eka Candra Lina Elvira Luthan Fadhillah, Nurdatul Fajri, Aulia Faza, Sharfina Febiansyah, Naufal Dwi Fitrisia Fitrisia Fitriyeni Oktaviani Furqan, Yasmin Ananta Hanalde Andre Hanum Yashthafi Anjani Hidayat , Danny Hidayat, Danny Husna, Meryatul Irma Suryani Indra Jasmin, Fadli Aprian Kevry Ramdany Laura Amelia Triani Marjani, Usi Mazelfi, Ihsani Nasha, Nadya Putri Oktavia, Fitriyeni Prima Fithri Putri, Ayunda Tasya Putri, Meylani Henni Putri, Tiara Mardiyah Putri, Zsazsabila Natalia Rahmadoni, Jefril Rahmat Kurniawan Ramadhika CH, Bryan Sulthan Rayna Kartika, Rayna Reza Fahlevi Rina Anugrahwaty Riyanti, Friska Felicia Roma Kyo Kae Saniro Sanda Patrisia Komalasari Silitonga, Asnat T. Sukma, Diah Ayu Permata Suryani, Indah Permata Sutan, Naufal Ullya Rahmi Aswin Verni Juita Yudi Mufti Prawira Yuliana Firdasari Yurniwati Yurniwati Yusuf, Kadri Zainul, Muhsin