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All Journal Teknika Jurnal ACSY : Jurnal Accounting Politeknik Sekayu Jurnal Riset Terapan Akuntansi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Journal of Applied Accounting Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Indra Satriawan
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Agriculture, Biological Sciences & Forestry Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Social Sciences

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Journal : Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis

 1 
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN UMKM GALERI WONG KITO BERDASARKAN SAK EMKM Maria, Maria; Choiruddin, Choiruddin; Satriawan, Indra; Wahyudi, Riza
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 1 No 1 (2023): Jurnal Pengabdian Masyarakat Akuntansi, Bisnis, & Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7765449

Abstract

Gallery Wong Kito is engaged in the ecoprint creative industry that uses the natural color of leaves from various plants. This business is not only to meet the demands of the local market but its products to foreign countries, among others to the USA.  . This business is not only to meet the demands of the local market but its products to foreign countries such as the USA. MSMEs Wong Kito needs a financial bookkeeping/reporting system to find out the results of their business operations. So far, Wong Kito Gallery has only recorded cash receipts and expenditures globally. For this reason, education and assistance in preparing financial statements are needed. The mentoring program uses a participatory approach starting from training, and recording transactions to the financial reporting stage.  Financial statements made by business owners, evaluated and given input/suggestions if there is a mistake. The final result, the owner/manager of MSMEs Galeri Wong Kito can compile financial statements.  
IMPLEMENTASI SIA PERSEDIAAN DAN PENJUALAN PADA PT MANTRI PANDITA PALEMBANG MENGGUNAKAN MICROSOFT ACCESS Indah Purnama, Beauty; Armaini, Rosy; Setyadi, Bakti; Indriasari, Desi; Djuniar, Lis; Satriawan, Indra
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 1 No 4 (2023): Jurnal Pengabdian Masyarakat Akuntansi, Bisnis, & Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10608143

Abstract

PT Mantri Pandita is a PKM Partner which operates in the general trading sector in the form of selling office stationery, whose inventory and sales recording activities still use a manual system. The PKM Team took the initiative to help Partners by utilizing Microsoft Access, to design an Inventory and Sales Accounting Information System (AIS). Researchers collect technical data by means of observation and interviews. Primary data was obtained directly from the original source, namely the company PT Mantri Pandita, while secondary data was obtained through historical records and reports available in the company archives. This PKM target is to produce a computerized Inventory and Sales AIS, which is expected to help the Partner's warehouse and financial cashier departments in recording their business activities. Keywords: Accounting Information System, Sales&Inventory, Microsoft Access.
PENERAPAN PERHITUNGAN PPH 21 ORANG PRIBADI BERDASARKAN PP 58 DAN PMK 168 TAHUN 2023 MENGGUNAKAN MICROSOFT EXCEL PADA CV MUDA RIA Astuti, Indriani Indah; Satriawan, Indra
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 3 No 1 (2025): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

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

Abstract

Based on Minister of Finance Regulation Number 252/PMK.03/2008 and Minister of Finance Regulation Number 168 of 2023, this article discusses the application of PPh Article 21 calculations to permanent employees using Microsoft Excel before and after PP 58/PMK 168 of 2023. The author uses documentation and interviews as well as data sources from books, journals and the internet. The results of interviews and documentation show that CV Muda Ria has problems. CV Muda Ria has not calculated income tax article 21 in accordance with Minister of Finance Regulation Number 252/PMK.03/2008 and Minister of Finance Regulation Number 168 of 2023. As a result, the company does not fulfill its tax obligations to deduct employee salaries from income tax article 21. Based on this problem, the discussion that will be reviewed is regarding the calculation of income tax article 21 based on the Minister of Finance Regulation Number 252/PMK.03/2008 for the 2023 tax year and based on the Minister of Finance Regulation Number 168 of 2023 for the 2024 tax year by using the Microsoft excel application.
Co-Authors Agnes Rafiva Nanda Utami Astuti, Indriani Indah Bakti Setyadi Choiruddin, Choiruddin Djuniar, Lis Evada Dewata Dewata Firmansyah Firmansyah Periansya Henny Madora Ida Wahyuningrum Indah Purnama, Beauty Indriasari, Desi Juliana, Mery Kusnadi, Mutiara Dwi M. Thoyib Maria Maria Maria Martinus Mujur Rose Mayasari, Riana Pridson Mandiangin Riza Wahyudi Rosy Armaini SR Fatra Dwi Pertiwi Suliyatini, Mita Wahyunigrum, Ida Yanti, Pili Yusniarti , Yusniarti Yusniarti Yusniarti