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PPh ATAU PPN: MENAKAR KEBIJAKAN PERPAJAKAN TERHADAP CRYPTOCURRENCY DI INDONESIA Muhammad Rafi Bakri; Anastasya Utami; Alif Muhammad Hakim
Eqien - Jurnal Ekonomi dan Bisnis Vol 9 No 1 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (308.529 KB) | DOI: 10.34308/eqien.v9i1.327

Abstract

Cryptocurrency is a blockchain-based technology that is being used for any activity so that it has the potential to increase state revenue, primarily from taxation. This study aims to measure what kind of tax policy can be applied to cryptocurrencies in Indonesia. This research uses a descriptive qualitative method using secondary data. Secondary data was obtained through journals, books, and tax laws. Based on this research, cryptocurrencies can be subject to income tax and value-added tax. However, the imposition of VAT is not very potent. This is because cryptocurrencies in Indonesia are more often an investment instrument. VAT can be charged if cryptocurrency is legalized as a legal tender in Indonesia. Therefore, the current tax policy on cryptocurrencies in Indonesia is more appropriate to use the income tax.
PELATIHAN DASAR AKUNTANSI PERUSAHAAN JASA BAGI SISWA SMA KRISTEN YUSUF Imelda, Elsa; Anastasya Utami; Putri Natasya Fauziah
Jurnal Serina Abdimas Vol 3 No 2 (2025): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v3i2.35114

Abstract

Understanding the accounting cycle of service companies is an essential skill that students need to acquire early, as it prepares them to face both academic and professional challenges. At SMA Kristen Yusuf, there is a recognized need to enhance students' practical accounting literacy, particularly in understanding the stages of the accounting cycle in a comprehensive and applicable manner. Through this training program, students are introduced to fundamental accounting concepts, starting from the recording of transactions, posting to the ledger, adjusting entries, and culminating in the preparation of financial reports. The training method is designed to be interactive and engaging, utilizing seminars, real case simulations, and hands-on exercises in creating journals and simple financial statements. This approach ensures that students not only understand the theory but also gain practical experience. The primary objective of this activity is to improve students’ understanding, skills, and enthusiasm for accounting. It also aims to develop their ability to think logically, analytically, and systematically in managing financial information. Students are encouraged to apply what they learn through guided practice and real-world scenarios. The expected result of this training is to contribute meaningfully to the improvement of accounting education quality in the school environment. Moreover, it aims to equip students with relevant and foundational accounting skills that will be beneficial for their future academic and career endeavors. ABSTRAK Pemahaman tentang siklus akuntansi perusahaan jasa menjadi keterampilan penting yang perlu dimiliki sejak dini oleh para siswa, guna membekali mereka menghadapi dunia akademik maupun profesional. Pada SMA Kristen Yusuf terdapat kebutuhan untuk meningkatkan literasi akuntansi praktis, khususnya dalam memahami tahapan-tahapan siklus akuntansi secara komprehensif dan aplikatif. Rendahnya pemahaman siswa terhadap praktik akuntansi seringkali menjadi kendala dalam proses pembelajaran, terutama ketika berhadapan dengan materi yang bersifat teknis dan memerlukan ketelitian serta logika berpikir yang kuat. Melalui program pelatihan ini, siswa diperkenalkan dengan konsep dasar akuntansi, mulai dari pencatatan transaksi, penjurnalan, posting ke buku besar, penyusunan neraca saldo, hingga proses penyesuaian dan penyusunan laporan keuangan. Metode pelatihan dirancang secara interaktif melalui seminar, simulasi kasus nyata, diskusi kelompok, serta latihan penyusunan jurnal dan laporan keuangan sederhana. Pendekatan ini bertujuan agar siswa tidak hanya memahami teori, tetapi juga mampu mengaplikasikannya secara langsung dalam situasi yang menyerupai kondisi nyata di dunia kerja. Tujuan utama kegiatan ini adalah untuk meningkatkan pemahaman, keterampilan, dan minat siswa terhadap akuntansi, sekaligus menumbuhkan kemampuan berpikir logis, analitis, dan sistematis dalam mengelola data keuangan. Hasil pelatihan diharapkan dapat memberikan kontribusi nyata terhadap peningkatan kualitas pendidikan akuntansi di lingkungan sekolah serta membekali siswa dengan keterampilan dasar akuntansi yang relevan dan aplikatif untuk masa depan mereka.