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All Journal Performance Infestasi Aktiva : Jurnal Akuntansi dan Investasi Performance : Jurnal Bisnis dan Akuntansi KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Abdiraja Jurnal Pengabdian Masyarakat Bestari (JPMB) Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Journal of Accounting and Financial Issue Jurnal Ilmiah Bisnis, Manajemen, dan Akuntansi JPS (Jurnal Perbankan Syariah) Bisnis, Jasa dan Keuangan
Norsain Norsain
Program Studi Akuntansi, Universitas Wiraraja
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Kultur Nahdlatul Ulama Dalam Penerapan Akad Syariah Nadila Meiri Syahdana; Norsain Norsain
JPS (Jurnal Perbankan Syariah) Vol 2 No 1 (2021): JPS (Jurnal Perbankan Syariah) - April
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v2i1.285

Abstract

The first step in building a good ummah or mabadi' khaira ummah, Nahdlatul Ulama (NU) instilled the five characteristics of the Prophet to his people so that they have a strong mentality as a capital for social-economic improvement in society. The purpose of this study was to analyze the culture of NU in the application of sharia contracts at KSPS BMT UGT Sidogiri, Lenteng Branch. This study uses a qualitative method with a case study approach. The data obtained by researchers are primary data from interviews, observation and documentation. The results of this study indicate that some of the characteristics of mabadi' khaira ummah, namely shiddiq and amanah, are applied in KSPS BMT UGT Sidogiri, Lenteng Branch. Attitudes tawassuth-i'tidal, tasamuh, tawazzun and amar ma'ruf nahi munkar are applied to employee behavior.
Analisis Pada Pelaku Bisnis Dalam Rekrutmen Karyawan Marketing Digital Di Kabupaten Sumenep Norsain, Norsain; Pranata, Mohammad Firlie
Aktiva : Jurnal Akuntansi dan Investasi Vol 9, No 2 (2024): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v9i2.2486

Abstract

Indonesia has entered the digitalization era, people are starting to trade digitally. The online market is increasingly becoming a big hope for quick profits, shifts from convenience stores to online stores are commonplace for business actors. This is a challenge for businesses to find human resources who can operate computers or can make sales online or what is known as digital marketing. Digital marketing is expected to be able to promote existing products in a business in the digital world with the ability to master the digital market. Sumenep is a city that is geographically located on the eastern tip of Madura Island. Business actors in Sumenep are starting to move towards the online market, which requires digital marketing in their business ventures. The results of the discussion show that it can be concluded from the interviewees that 75% of the business actors in Sumenep Regency are dealing with the online market by retaining old employees and conducting training, while the other 25% is by recruiting new employees.
ENHANCING TAX COMPLIANCE THROUGH DIGITAL TRANSFORMATION: EVIDENCE FROM CORPORATE TAXPAYERS' USAGE OF E-BUPOT Faisol, Moh.; Norsain, Norsain
JRAK Vol 16 No 1 (2024): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i1.12614

Abstract

Digital transformation facilitates and accelerates taxpayers in withholding/collecting taxes and registering, reporting, and paying taxes. This research aims at understanding the use of E-Bupot in the tax withholding/collection process to improve tax compliance for corporate tax players in the Sumenep Regency. The authors used the phenomenology method by conducting interviews with two informants and then interpreting and explaining the actions or experiences of taxpayers. This research concluded that using information technology with E-Bupot was more practical in tax withholding. E-Bupot also sped up the tax collection process and minimized costs, including file storage because it did not use paper. The implication was that information technology could be an alternative to increase taxpayer compliance because technology had become a part of the lives of Indonesian people.
Peningkatan Kompetensi Lulusan Akuntansi SMK Negeri 1 Sumenep Melalui Pelatihan Accurate Accounting Software Faisol, Moh.; Darul Firmansyah, Imam; Dwi Yandari, Aprilya; Norsain
KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Vol. 8 No. 1 (2026)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/bfd91982

Abstract

The use of accuracy in the preparation of financial statements among vocational schools, especially at SMK Negeri 1 Sumenep is still new, where previously using the MYOB application. Along with the demands from the government and the industrial world, the use of accurate is an obligation that must be fulfilled in order to improve the competence and competitiveness of graduates in the world of work. The purpose of this service is to provide training and education on the use of accurate for teachers and students of the Accounting Department of SMK Negeri 1 Sumenep in order to improve their competence in preparing financial statements. The method used is in the form of accurate accounting software training for students of SMK Negeri 1 Sumenep. This service activity consists of four activities, namely activity preparation, coordination with partners, implementation of activities, and evaluation of activities. These activities will be described in detail as follows. The results of this activity based on the results of the evaluation of student understanding can be concluded that there is a change in student understanding before and after the Accurate Accounting Software training activity, where the average level of student understanding before the training is 5.19 and after the training activity the level of student understanding after the training is 7.53. This is also in line with the evaluation of students' skills in practice using Accurate Accounting Software for the purchase and sale of goods transactions has been good, even most of them are able to complete in a fairly short time.
ANALISIS PENGGUNAAN PLATFORM DESAIN GRAFIS SEBAGAI ALAT PEMASARAN DIGITAL PADA PEMUDA LEMBAGA DAKWAH ISLAM INDONESIA SUMENEP Mohammad Firlie Pranata; Norsain; Johan Darmawan
Bisnis, Jasa dan Keuangan Vol. 1 No. 2 (2025): JULI-BISNIS,JASA DAN KEUANGAN
Publisher : Yayasan Cendekia Citra Gemilang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61798/ay83qy79

Abstract

Para Pelaku bisnis online menjadi semakin diminati banyak kalangan, bahkan hampir semua masyarakat yang tidak memiliki toko secara umum juga melakukan penjualan online. Pemuda Lembaga Dakwah Islam Indonesia (LDII) aktif dalam melakukan binsis dan usaha bertujuan untuk mensejahterakan para anggota khususnya dan masyarakat sumenep pada umumnya yang menikmati fasilitas tersebut. Diusianya yang masi dini tersebut masi baru memanfaatkan penjualan di dunia online karena keterbatasan sumber daya manusia, hal tersebut telah diupayakan mendapatkan solusi untuk tetap berlatih mengasah sofskill, Penelitian menggunakan metode kualitatif dengan pendekatan studi kasus menunjukkan bahwa Para Pemuda LDII minim pengetahuan dan mencari pengalaman penjualan online dalam platform desain grafis sebagai alat pemasaran digital maka perlu adanya pelatihan intens dan pendampingan sehingga dapat meningkatkan penjualan. Kata kunci : Pemasaran Digital, platform, desain grafis
Analisis Tax Planning Antara Norma Perhitungan Penghasilan Neto (NPPN) Dengan Pencatatan (Pph Final) Bagi UMKM Cahaya di Era Digital Norsain; Andriyani; Mohammad Firlie Pranata
Jibaku: Jurnal Ilmiah Bisnis, Manajemen dan Akuntansi Vol. 6 No. 2 (2026): Juli
Publisher : Universitas Ngudi Waluyo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35473/jibaku.v6i2.5097

Abstract

MSMEs are the main drivers of regional economic growth and contributors to national tax revenue. However, Darmawan (2023) stated that the MSME tax compliance rate in 2021 was only 65%, which is considered insufficient. This decline continues despite the government providing incentives in the form of a reduction in the MSME tax rate through Government Regulation No. 23 of 2018, which reduced the rate from 1% to 0.5% of gross turnover. The low fulfillment of MSME tax obligations is due to a limited understanding of an effective and regulatory tax accounting system (Palupi & Arifin, 2023). The Cahaya MSME, located in Meddelan Village, Sumenep Regency, has not yet optimally recorded its financial records and tax reporting. Preparing appropriate tax planning and considering its legal entity status are strategic steps for Cahaya MSME to improve tax compliance, benefit from optimizing tax policies, and support growth and cessation. Cahaya MSME's status as a sole proprietorship is highly appropriate at this time, as its tax administration and reporting are simpler and do not require complicated legal processes like those of a legal entity. Cahaya MSMEs need to keep neat financial records, follow developments in tax regulations, and take advantage of applicable tax incentives. Then a simple but compliant tax strategy can be implemented, so that businesses continue to run smoothly and avoid tax problems in the digital future. Abstrak UMKM sebagai penggerak utama pertumbuhan ekonomi daerah maupun penyumbang penerimaan pajak nasional. Namun, (Darmawan, 2023) menyatakan bahwa tingkat kepatuhan pajak UMKM pada tahun 2021 hanya sebesar 65%, yang masuk dalam kategori kurang. Penurunan ini terus terjadi meskipun pemerintah telah memberikan insentif berupa penurunan tarif pajak UMKM melalui PP No. 23 Tahun 2018, yang menurunkan tarif dari 1% menjadi 0,5% dari peredaran bruto. Rendahnya kepatuhan wajib pajak UMKM tersebut disebabkan oleh keterbatasan pemahaman mengenai sistem akuntansi perpajakan yang efektif dan sesuai regulasi (Palupi & Arifin, 2023). UMKM Cahaya yang berlokasi di Desa Meddelan di Kabupaten Sumenep, pencatatan keuangan dan pelaporan perpajakan belum dilakukan secara optimal. Penyusunan tax planning tepat dan pertimbangan status badan hukum menjadi langkah strategis bagi UMKM Cahaya meningkatkan kepatuhan pajak, mengoptimalkan manfaat kebijakan perpajakan, serta mendukung pertumbuhan dan keberlanjutan. Status UMKM Cahaya sebagai badan usaha perorangan sudah sangat sesuai untuk saat ini, karena administrasi dan pelaporan pajaknya lebih sederhana serta tidak memerlukan proses legalitas yang rumit seperti badan. UMKM Cahaya perlu melakukan pencatatan keuangan secara rapi, mengikuti perkembangan regulasi pajak, dan memanfaatkan insentif pajak berlaku, Maka strategi perpajakan yang sederhana namun patuh aturan dapat diterapkan, sehingga usaha tetap berjalan lancar dan terhindar dari masalah perpajakan di masa depan digital.  
Core Tax Administration System: Literasi Sistem Perpajakan Terintegrasi Bagi Siswa SMK Moh. Faisol; Aprilya Dwi Yandari; Djoko Nestri Kwartatmono; Norsain Norsain
Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 3 (2026): Edisi November 2026
Publisher : FKIP Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36709/amalilmiah.v7i3.760

Abstract

Penggunaan coretax merupakan upaya DJP dalam mengoptimalkan penerimaan pajak melalui digitalisasi sistem perpajakan terintegrasi, di mana informasi ini masih tergolong baru dan bahkan belum banyak dipahami oleh siswa SMK Bina Mandiri. Tujuan pengabdian ini adalah memberikan edukasi penggunaan coretax serta informasi terbaru di bidang akuntansi dan perpajakan bagi siswa SMK Bina Mandiri dalam rangka meningkatkan kompetensinya sebagai lulusan akuntansi sehingga memiliki daya saing di dunia industri. Metode yang antara lain adalah (i) tahap persiapan kegiatan, (ii) tahap koordinasi dengan mitra, (iii) tahap pelaksanaan, dan (iv) tahap evaluasi. Hasil kegiatan pengabdian ini memberikan dampak berupa peningkatan pemahaman siswa SMK Bina Mandiri tentang coretax, dimana hasil pre-test menunjukkan nilai pemahaman siswa dengan rata-rata 2,43 dan hasil post-test dengan nilai rata-rata 6,15. Peningkatan pemahaman ini tentunya akan menjadi bekal bagi siswa SMK Bina Mandiri jurusan akuntansi dalam meningkatkan kemampuannya di bidang akuntansi, khususnya perpajakan. Sehingga hal tersebut menjadikan lulusan mudah beradaptasi dengan sistem perpajakan yang baru di dunia kerja.
Co-Authors Abu Yasid Ainor Rofiqie Andriyani Aprilya Dwi Yandari Astri Furqani Darul Firmansyah, Imam Dina Kurniawati Dina Kurniawati Djoko Nestri Kwartatmono Dwi Yandari, Aprilya Fiqih Putra Arifandy firlie, Mohammad Firlie Pranata Imam Darul Firmansyah Johan Darmawan Johan Darmawan Moh. Faisol Mohammad Firlie Pranata Mohammad Herli Muhammad Syakroni Mutia Indriana Nadila Meiri Syahdana Pranata, Mohammad Firlie Winda Dwi Wardani