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All Journal Dinamisia: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi dan Bisnis Dharma Andalas Jurnal Pengabdian Masyarakat Dharma Andalas JAKBS
Ratnawati Raflis
Fakultas Ekonomi Dan Bisnis Universitas Dharma Andalas
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Social Sciences Other

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Analisis Penerapan Tarif Efektif Rata-Rata (TER) Terhadap Perhitungan Pajak Penghasilan Pasal 21 Pegawai Pemerintah Pada Dinas Pertanian Kab. Agam Dewi Susanti; Ratnawati Raflis
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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

Abstract

Article 21 Income Tax is one of the largest sources of state revenue and directly relates to employees. At the end of 2023, the government introduced a new regulation through Government Regulation No. 58 of 2023 and Minister of Finance Regulation No. 168 of 2023 by implementing the Average Effective Rate (AER), effective January 1, 2024. This study aims to analyze the implementation of AER in calculating Article 21 Income Tax and compare it with the previous method for ASN employees at the Department of Agriculture of Agam Regency. This research uses a qualitative method with a comparative approach. The results indicate that AER simplifies tax calculations and provides a more proportional tax burden compared to the previous system.
Money Talk: Membangun Literasi Keuangan dan Kewirausahaan Siswa SMK Riani Sukma Wijaya; Ratnawati Raflis; Rahmaita Rahmaita; Murniati Murniati; Indrayeni Indrayeni; Ingra Sovita; Nini Nini
Jurnal Pengabdian Masyarakat Dharma Andalas Vol 4 No 2 (2025): Jurnal Pengabdian Masyarakat Dharma Andalas
Publisher : LPPM Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jpmda.v4i2.2650

Abstract

The program “Money Talks: When Gen Z Manages Money and Their Own Business” was designed as an educational effort to improve financial literacy and entrepreneurial skills among vocational high school (SMK) students. Initial observations showed that although students had a strong interest in entrepreneurship, many still lacked a basic understanding of financial management, were not accustomed to recording income and expenses, and tended to display consumptive behavior. This activity aimed to equip students with the ability to manage personal finances and small businesses through an applicative and contextual learning approach. The methods used included socialization on simple financial record-keeping and mentoring in entrepreneurial practice. The results showed an improvement in students’ understanding of the difference between needs and wants, budgeting, pocket money management, and the importance of saving. In addition, students began to realize that business opportunities can start from simple ideas that match their interests and skills.
Money Talk: Membangun Literasi Keuangan dan Kewirausahaan Siswa SMK Riani Sukma Wijaya; Ratnawati Raflis; Rahmaita Rahmaita; Murniati Murniati; Indrayeni Indrayeni; Ingra Sovita; Nini Nini
Jurnal Pengabdian Masyarakat Dharma Andalas Vol 4 No 2 (2025): Jurnal Pengabdian Masyarakat Dharma Andalas
Publisher : LPPM Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jpmda.v4i2.2650

Abstract

Co-Authors ., Rahmaita Dewi Susanti Dhea Rizky Ananda Dina Anggraini Eka Mariyanti Enny Arita Enny Arita Fitria Rahmi Hendia Junaydi Indrayeni . Indrayeni Indrayeni Ingra Sovita Khadijah Ath Tahirah Khadijah Ath Thahirah Khadijah Ath Thahirah Muhamad Irfan Florid Murniati Murniati Nini Nini Nini Nini Rahmaita . Rahmaita Rahmaita Rahmaita Rahmaita Riani Sukma Wijaya Yessy Yunelia Rahmi