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PENINGKATAN KAPASITAS PRODUKSI PEDAGANG CENDOL DENGAN MESIN JELLYDOL DI DESA RAMBAH HILIR KABUPATEN ROKAN HULU Nur Hayati; Aprizal Aprizal; Sri Yunawati
JMM (Jurnal Masyarakat Mandiri) Vol 5, No 2 (2021): April
Publisher : Universitas Muhammadiyah Mataram

Abstrak: Tujuan Pengabdian untuk meningkatan kapasitas Ipteks dalam sistem produksi, meningkatan produksi olahan jellydol, melakukan perubahan strategi pemasaran dan perbaikan pembukuan kuangan. Metode Pelaksanaan yang telah dilakukan dengan cara Penyuluhan kegiatan berupa pendampingan Pengunaan Alat Mesin Jellydol untuk pengolahan cendol, pembuatan cendol dengan varians baru dan Perubahan Strategi Pemasaran dan Perbaikan Pembukuan Keuangan. Maka dapat disimpulkan, dengan adanya mesin jellydol ini, mitra dapat merasakan kemudahan dalam produksi yang semula menggunakan tanggan untuk pembuatan cendol, dengan adanya mesin ini sangat memberi kemudahan kepada mitra dalam proses prooduksi baik dari segi waktu dan adanya peningkatan kapasitas produksi cendol dengan waktu produksi 40 menit untuk 5 Kg dapat menghasilkan 100 bungkus yang semula membutuhkan waktu 2 Jam, begitu juga untuk pengemasan yang semula hanya menggunakan karet sekarang sudah dibantu dengan hand sealer disamping itu, usaha mitra sudah memiliki nilai tambah dari merk yang sudah dibuatkan dan proses pemasaran yang sudah dibuatkan melalui media sosial. Begitu juga dengan pembukuan dengan metode single entry sesuai dengan permintaan mitra. Abstract: The purpose of devotion to increase the capacity of science and technology in the production system, increase the production of processed jellydol, make changes in marketing strategies and improve the bookkeeping of the quand. Implementation method that has been done by means of counseling activities in the form of assistance in the use of Jellydol Machine Tools for processing cendol, making cendol with new variances and Changes in Marketing Strategy and Improvement of Financial Bookkeeping. So it can be concluded, with the jellydol machine, partners can feel the ease in production that originally used tanggan for the manufacture of cendol, with the presence of this machine is very easy to partners in the process of prooduction both in terms of time and the increase in production capacity of cendol with a production time of 40 minutes to 5 Kg can produce 100 packs that originally took 2 Hours , as well as for packaging that originally only used rubber has now been assisted with a hand sealer besides, the partner's business already has the added value of the brand that has been made and the marketing process that has been made through social media. Similarly, bookkeeping with a single entry method in accordance with the partner's request.

Factors That Influence UMKM Taxpayer Compliance After Establishment of Government Regulation Number 23 Year 2018 (Empirical Study in Rokan Hulu Regency) Nur hayati; Nof rianty
International Journal on Advanced Science, Education, and Religion Vol 2 No 2 (2019)
Publisher : Sekolah Tinggi Agama Islam Al-Furqan, Makassar - Indonesia

From the amendment to this regulation, the thing that becomes the spotlight of taxpayers is by changing the final PPh rate from 1% to 0.5%, this policy aims to stimulate UMKM business and besides, the government also hopes that MSMEs can easily carry out their tax obligations and provide relief tax rates aimed at individual taxpayers and corporate taxpayers in the form of cooperatives, limited partnership, firms and limited liability companies that own and receive gross receipts do not exceed Rp. 4,800,000,000 in one year. The purpose of this study was to determine the effect of Tax Rates, Socialization and Understanding on the implementation of UMKM Taxpayer Compliance Post Government Regulation No. 23 of 2018 both partially and simultaneously.This type of research is causative research, with the population being MSME taxpayers registered as taxpayers in RokanHulu district as many as 135 UMKM taxpayers for micro scale. Data collection techniques using documentation and questionnaires.Data analysis techniques using multiple linear regression analysis, coefficient of determination and partial and simultaneous tests. The results of research for the tax rate partially affect the compliance of taxpayers with a significance of under 5%. This shows that whether or not the taxpayer adheres is influenced by the intention of the taxpayer himself in taking action to comply with tax obligations. Parsing socialization influences taxpayer compliance with significantly below 5%. This shows that the more socialization carried out by the tax authorities, the compliance of individual taxpayers will increase. Understanding has a partial effect on taxpayer compliance with significantly below 5%. This shows that increasing taxpayer knowledge provided by the government regarding Government Regulation No. 23 of 2018 to taxpayers, the understanding of taxes, especially taxes for UMKM will be even better

Factors That Influence UMKM Taxpayer Compliance After Establishment of Government Regulation Number 23 Year 2018 (Empirical Study in Rokan Hulu Regency) Nur hayati; Nof rianty
International Journal on Advanced Science, Education, and Religion Vol 2 No 2 (2019)
Publisher : Sekolah Tinggi Agama Islam Al-Furqan, Makassar - Indonesia

From the amendment to this regulation, the thing that becomes the spotlight of taxpayers is by changing the final PPh rate from 1% to 0.5%, this policy aims to stimulate UMKM business and besides, the government also hopes that MSMEs can easily carry out their tax obligations and provide relief tax rates aimed at individual taxpayers and corporate taxpayers in the form of cooperatives, limited partnership, firms and limited liability companies that own and receive gross receipts do not exceed Rp. 4,800,000,000 in one year. The purpose of this study was to determine the effect of Tax Rates, Socialization and Understanding on the implementation of UMKM Taxpayer Compliance Post Government Regulation No. 23 of 2018 both partially and simultaneously.This type of research is causative research, with the population being MSME taxpayers registered as taxpayers in RokanHulu district as many as 135 UMKM taxpayers for micro scale. Data collection techniques using documentation and questionnaires.Data analysis techniques using multiple linear regression analysis, coefficient of determination and partial and simultaneous tests. The results of research for the tax rate partially affect the compliance of taxpayers with a significance of under 5%. This shows that whether or not the taxpayer adheres is influenced by the intention of the taxpayer himself in taking action to comply with tax obligations. Parsing socialization influences taxpayer compliance with significantly below 5%. This shows that the more socialization carried out by the tax authorities, the compliance of individual taxpayers will increase. Understanding has a partial effect on taxpayer compliance with significantly below 5%. This shows that increasing taxpayer knowledge provided by the government regarding Government Regulation No. 23 of 2018 to taxpayers, the understanding of taxes, especially taxes for UMKM will be even better

Factors That Influence UMKM Taxpayer Compliance After Establishment of Government Regulation Number 23 Year 2018 (Empirical Study in Rokan Hulu Regency) Nur hayati; Nof rianty
International Journal on Advanced Science, Education, and Religion Vol 2 No 2 (2019)
Publisher : Sekolah Tinggi Agama Islam Al-Furqan, Makassar - Indonesia

From the amendment to this regulation, the thing that becomes the spotlight of taxpayers is by changing the final PPh rate from 1% to 0.5%, this policy aims to stimulate UMKM business and besides, the government also hopes that MSMEs can easily carry out their tax obligations and provide relief tax rates aimed at individual taxpayers and corporate taxpayers in the form of cooperatives, limited partnership, firms and limited liability companies that own and receive gross receipts do not exceed Rp. 4,800,000,000 in one year. The purpose of this study was to determine the effect of Tax Rates, Socialization and Understanding on the implementation of UMKM Taxpayer Compliance Post Government Regulation No. 23 of 2018 both partially and simultaneously.This type of research is causative research, with the population being MSME taxpayers registered as taxpayers in RokanHulu district as many as 135 UMKM taxpayers for micro scale. Data collection techniques using documentation and questionnaires.Data analysis techniques using multiple linear regression analysis, coefficient of determination and partial and simultaneous tests. The results of research for the tax rate partially affect the compliance of taxpayers with a significance of under 5%. This shows that whether or not the taxpayer adheres is influenced by the intention of the taxpayer himself in taking action to comply with tax obligations. Parsing socialization influences taxpayer compliance with significantly below 5%. This shows that the more socialization carried out by the tax authorities, the compliance of individual taxpayers will increase. Understanding has a partial effect on taxpayer compliance with significantly below 5%. This shows that increasing taxpayer knowledge provided by the government regarding Government Regulation No. 23 of 2018 to taxpayers, the understanding of taxes, especially taxes for UMKM will be even better

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