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All Journal Jurnal Ilmu Manajemen Proceeding Seminar LPPM UMP Tahun 2014 Management Analysis Journal Ulumuddin : Jurnal Ilmu-ilmu Keislaman The Indonesian Journal of Accounting Research Community Development Journal: Jurnal Pengabdian Masyarakat Solusi: Jurnal Kajian Ekonomi dan Bisnis Jurnal Nuansa Akademik: Jurnal Pembangunan Masyarakat Jurnal Pengabdian kepada Masyarakat Journal Competency of Business Jurnal Ilmu Manajemen Hikmayo: Jurnal Pengabdian Masyarakat Jurnal Yudistira SULUH ABDI : Jurnal Ilmiah Pengabdian Kepada Masyarakat IIJSE Journal of Economics, Business, Accounting and Management E-Amal: Jurnal Pengabdian Kepada Masyarakat Gemi: Jurnal Penelitian dan Pengabdian
Retno Kurnianingsih
Universitas Cokroaminoto Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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PENDAMPINGAN PENDAFTARAN NPWP FORKOM UMKM SEYEGAN KABUPATEN SLEMAN SECARA ONLINE Retno Kurnianingsih; Endah Wening Budiningrum; Reza Widhar Palevi; Eko Prasojo
Gemi: Jurnal Penelitian dan Pengabdian Vol. 4 No. 1 (2024): Gemi
Publisher : Universitas Cokroaminoto Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47200/gemi.v4i1.1793

Abstract

Pelaksanaan Pengabdian Masyarakat Pada Pelaku Usaha Mikro Kecil dan Menengah (UMKM), Di, Kabupaten Sleman berupa Pendampingan Pendaftaran Nomor Pokok Wajib Pajak secara online, Permasalahan yang dihadapi antara lain: Belum tersosialisasi atas Perubahan peraturan perpajakan dari Undang- undang Pajak Penghasilan (UU PPh)  menjadi Undang- undang Harmonisasi Peraturan Perpajakan Undang- undang (UU HPP); Keterbatasan pengetahuan mengenai pengertian NPWP dan Manfaatnya bagi UMKM; Pelaksanaan pengabdian dilakukan dalam pertemuan rutin bulanan Forum Komunikasi (Forkom) UMKM Seyegan bertepatan dengan agenda bazar bersama UMKM. Tanggapan dari peserta pelatihan positif dan antusias, untuk membantu pengembangan perlu pendampingan, ada pertemuan berkala baik untuk memecah permasalahan maupun meningkatakan kemampuan UMKM.
Analisis Pajak Penghasilan sebelum dan setelah Undang-Undang Nomor 7 Tahun 2021 bagi WP Orang Pribadi Kurnianingsih, Retno
Journal Competency of Business Vol. 5 No. 2 (2021): Journal Competency of Business
Publisher : Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (647.296 KB) | DOI: 10.47200/jcob.v5i02.1097

Abstract

Research on income tax is still an interesting topic considering that the regulation is very dynamic with several policy changes, as on October 7, 2021, the government issued Law Number 7 of 2021 (referred to as the HPP Law) concerning the Harmonization of Tax Regulations. There are 6 (six) scopes (clusters) of regulatory changes, namely: 1) General Provisions and Tax Procedures (KUP), Income Tax (PPh), Value Added Tax (PPN), Voluntary Disclosure Program (PPS) Carbon Tax and Excise. The largest source of revenue is from income taxes, therefore the government continues to strive to increase the target of state revenues by various means, both tax intensification and extensification, such as sunset policy, tax amnesty, tax imposition for MSMEs with PP No. 46/2013, renewed by providing tax incentives with PP No. 23/2018. However, it is felt that this implementation still does not provide justice for taxpayers, so the 2021 HPP Law is stipulated which will take effect from the 2022 tax year. This research is a qualitative descriptive study. The data analysis technique is by describing and analyzing based on existing theory and in accordance with the reality that occurs in the field by using calculation illustrations, namely comparing the old regulations with the PPh Law, PP No. 23/2018 and the HPP Law. Techniques for collecting data using library research, data obtained from secondary data by extracting information from various sources, seminar materials (webinar), mass media, electronic media, various books, documents and relevant writings to develop research concepts and supported by literature review. This study focuses on the income tax cluster for individual taxpayers. The purpose of this study is to analyze Income Tax before and after Law Number 7 of 2021 is enacted. Is the tax burden paid by taxpayers more profitable before or after the enactment of the HPP Law. Based on the results of the illustrative analysis of the calculation that for individual taxpayers (as employees) with income up to Rp. 60 million, the tax burden paid is lower under the HPP Law than the PPh Law because it is only exposed to the first layer of tariffs. Income >Rp60 million – Rp5 billion, the tax burden is lower under the HPP Law than the PPh Law. But income above IDR 5 billion, the tax paid is higher under the HPP Law than the PPh Law. Limitation on gross turnover of <Rp 500 million a year with a tax rate of 0%, then MSMEs that are subject to tax are those with gross turnover > Rp 500 million a year. So that the MSME tax burden is lower. The government's policy regarding taxes with various regulations that have issued "goals" is aimed at encouraging taxpayers to carry out bookkeeping and business development because of these regulations the validity period is valid and the end of its application when it has been completed returns to the general rate (Law No.36 of 2008) concerning income tax in conjunction with Law No. 7 of 2021. The existence of a progressive rate breaket gives a sense of tax justice, namely taxes are charged to taxpayers according to their ability to pay. The higher the income, the higher the tax imposed. The implication of further research is to analyze the regulation of changes in tax laws which are the main points in the HPP Law.
ANALISIS PROFIL JUDUL PENELITIAN DENGAN RIP LPPM UCY 2022-2027 STUDI PADA FE UCY Kurnianingsih, Retno
Journal Competency of Business Vol. 6 No. 1 (2022): Journal Competency of Business
Publisher : Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47200/jcob.v6i01.1321

Abstract

Research activities are one of the tridharma of higher education. For lecturers, this activity is a prerequisite in fulfilling the lecturer's performance load report which is reported every semester, while for students it is a prerequisite for the final project report in fulfilling graduation as a bachelor's degree. The problem is that although the productivity of lecturers' research through student guidance in completing their final assignments has increased, research products that have the potential to be published in national and international journals are still limited. This study aims to determine the profile of research titles for students of the Faculty of Economics, University of Cokroaminoto, Yogyakarta with the research themes in the Research Master Plan (RIP) LPPM UCY 2022-2027. According to the RIP LPPM 2020-2027, the leading themes of research and community service at UCY are set in 5 (five) areas of community life. The field of study is adjusted to the expertise of the study program at UCY. The leading research themes in each field are as follows: 1) Religion Religion: Strengthening Community Religiosity towards the welfare of the nation 2) Economics: Human Resource Management, Financial Management, Marketing and Poverty Alleviation, 3) Law: Strengthening local governance and protection of human rights , 4) Education: Development of IT-based education with Indonesian character 5) Engineering: Disaster Management Management. The results showed that there were 24 titles of student research results with the theme of economics, namely 20 from management study programs and 4 from accounting study programs. Of the 24 themes related to Human Resources there are 2 titles, Financial Management consists of 8 titles, Marketing consists of 14 titles and Poverty Alleviation is not yet available.
EDUKASI PERHITUNGAN HARGA POKOK PRODUKSI PADA PELAKU USAHA KURATO MEK Kurnianingsih, Retno; Retnaningdiah, Dian; Fitriyana, Mifta; Giyartiningrum, Eko
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2025): Volume 6 No 3 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i3.47358

Abstract

Permasalahan utama yang dihadapi pelaku usaha mikro di bawah binaan Majelis Ekonomi dan Ketenagakerjaan (MEK) PRA Nogotirto adalah ketidaktepatan dalam menetapkan harga jual produk karena belum melakukan perhitungan harga pokok produksi (HPP) secara benar. Mayoritas pelaku usaha hanya memperhitungkan biaya bahan baku dan tenaga kerja langsung, tanpa mempertimbangkan biaya overhead pabrik. Kegiatan pengabdian kepada masyarakat ini bertujuan memberikan edukasi perhitungan HPP kepada pelaku usaha Kurato MEK melalui pelatihan dan pendampingan praktis. Metode pelaksanaan terdiri dari tiga tahapan, yaitu: perencanaan, pelaksanaan, dan evaluasi. Dalam pelaksanaan, dilakukan edukasi konsep struktur biaya, simulasi perhitungan HPP, serta diskusi interaktif. Hasil kegiatan menunjukkan bahwa pelaku usaha mulai memahami pentingnya komponen biaya secara menyeluruh dalam menentukan harga pokok penjualan dan harga jual. Edukasi ini diharapkan dapat meningkatkan daya saing produk, margin keuntungan, dan kelangsungan usaha.
Co-Authors -, Dian Retnaningdiah Abdul Ghofur Abdul Majid Toyyibi Agus Suprianto Ahmad Saefudin Ahmad Syafii Rahman Arisman Arisman Audrey Zhafira Salma Budiningrum, Endah Wening Cipto Sembodo Citra Ayudiati Daluti Delimanugari Dian Retnaningdiah, Dian Eko Prasojo Eko Prasojo Endah Wening Budiningrum Endarwati Endarwati Faishol Razak Gita Hapsari Heri Prasetyo Kundharu Saddhono Laksmita Dwi Alea Casta M.N.K Al Amin MA Syarifuddin Mifta Fitriyana Musaropah, Umi NUR INDRIANTORO Paiman Paiman Pamungkas, Leo Dagdyo Reza Widhar Pahlevi, Reza Widhar Reza Widhar Palevi Rr. Eko Giyartiningrum Rubini Samsudin, Muhammad Agus Satriawan, Rahmat Soekarno Soekarno Subandi Subandi Suharto Suharto Sunarti, Monika Verliana Utama, Surya Wahyu Wendri Rusli Wendri Rusli, Wendri