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All Journal Jurnal Daya Mas : Media Komunikasi dan Informasi Hasil Pengabdian dan Pemberdayaan Masyarakat JAMER
Qimyatussa'adah
Politeknik Negeri Madiun
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Penggunaan Excel Spreadsheet untuk Penyusunan Laporan Keuagan UMKM Paguyuban Peternak Ayam Banjarejo Magetan Qimyatussa'adah; Hedi Pandowo; Hamim Tohari; Yana Dwi Chritanti; Yopie Diondy Kurniawan
JURNAL DAYA-MAS Vol. 6 No. 2 (2021): JURNAL DAYA-MAS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/dymas.v6i2.64

Abstract

Paguyuban Peternak Ayam Banjarejo as a community service partner faces several problems, such as the lack of resources to prepare financial reports that are in accordance with Financial Accounting Standards for Micro, Small and Medium Entities (FAS MSME); the lack of sufficient skills to start systematic financial records using a computer; and the lack of information about the regulations relating to the preparation of financial reports and tax. Therefore, this community service activity is carried out to provide alternative solutions in overcoming obstacles faced by partners. In addition, this activity introduces the use of the simplest technology, like Excel Spreadsheet in preparing financial reports. This community service activity is expected to be an initiation for Partners to apply more sophisticated technology in preparing their financial reports in the future.
PENGARUH PENDAPATAN NEGARA, BELANJA NEGARA, DAN INVESTASI PMDN TERHADAP PENERIMAAN PAJAK DI INDONESIA TAHUN 2020–2024 DALAM PERSPEKTIF KEBIJAKAN FISKAL KONTEMPORER Imaniar Septiani Rais; Qimyatussa'adah; Hedi Pandowo
JAMER : Jurnal Akuntansi Merdeka Vol. 6 No. 2 (2025): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v6i2.147

Abstract

This study aims to examine the impact of state revenue, government spending, and domestic investment (PMDN) on taxrevenues in Indonesia from 2020 to 2024 in the perspective of contemporary fiscal policy. Using multiple linear regression with SPSS22, the study finds that each variable has a significant influence both partial and simultaneous on tax revenue (significance value =0.000). The fiscal index contributes to increasing tax revenue by enhancing purchasing power and economic growth, while PMDNinvestment promotes job creation and tax base expansion. With a determination coefficient (R²) of 0.720, the model shows that 72% ofthe tax revenue variation is explained by these three variables. The study supports Keynesian and Laffer Curve theories andrecommends optimizing fiscal policy to enhance sustainable tax revenue.
Co-Authors Hamim Tohari Imaniar Septiani Rais Pandowo, Hedi Yana Dwi Chritanti Yopie Diondy Kurniawan