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All Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Journal of Research in Business, Economics, and Education Jurnal Manajemen Kewirausahaan Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Pengabdian Pelitabangsa Jurnal Lentera Pengabdian Jurnal Pelita Pengabdian DEAL: International Journal of Economics and Business
Sindik Widati
Universitas Pelita Bangsa
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Digitalisasi Pencatatan Keuangan dan Perpajakan bagi UMKM Kabupaten Bekasi melalui Pelatihan Berbasis Praktik Agus Fuadi; Sindik Widati; Ahmad Bukhori Muslim; Amelia Anggraeni
Lentera Pengabdian Vol. 4 No. 02 (2026): April 2026
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/lp.v4i02.1351

Abstract

Pelaku Usaha Mikro, Kecil, dan Menengah di Kabupaten Bekasi masih menghadapi berbagai kendala dalam pengelolaan keuangan dan perpajakan, terutama terkait pencatatan transaksi yang belum terstruktur dan masih dilakukan secara manual. Kondisi tersebut menyebabkan rendahnya kualitas laporan keuangan, keterbatasan dalam pengambilan keputusan usaha, serta kurang optimalnya pemenuhan kewajiban perpajakan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kemampuan pelaku usaha dalam melakukan pencatatan keuangan dan pengelolaan perpajakan berbasis digital guna mendukung peningkatan kinerja usaha. Kegiatan dilaksanakan di Universitas Pelita Bangsa pada tanggal 13 Maret 2026 dengan melibatkan 21 pelaku Usaha Mikro, Kecil, dan Menengah Kabupaten Bekasi. Metode yang digunakan meliputi sosialisasi, pelatihan, praktik penggunaan aplikasi pencatatan keuangan digital, serta pendampingan dan evaluasi. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai pencatatan transaksi, penyusunan laporan keuangan, penggunaan aplikasi digital, dan pengelolaan perpajakan. Peserta juga mampu mengimplementasikan sistem pencatatan keuangan digital secara mandiri sehingga proses pengelolaan keuangan menjadi lebih sistematis dan efisien. Kegiatan ini membuktikan bahwa pemanfaatan teknologi digital dapat menjadi solusi yang efektif dalam meningkatkan kapasitas manajerial pelaku usaha. Dengan demikian, digitalisasi pencatatan keuangan dan perpajakan mampu mendukung peningkatan kualitas pengelolaan usaha serta mendorong daya saing Usaha Mikro, Kecil, dan Menengah secara berkelanjutan.
Debt Maturity and Financial Report Quality: A Dual Approach to Enhancing Investment Efficiency Vista Yulianti; Sindik Widati; Ahmad Bukhori Muslim
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 10 No. 02 (2025): AKUBIS - Desember - 2025
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v10i2.2790

Abstract

This study examines the impact of Financial Report Quality (FRQ) on Investment Efficiency (IE), with Debt Maturity (DM) as a moderating variable. High-quality financial reporting is expected to reduce information asymmetry and support optimal investment decisions, while the structure of debt maturity may strengthen or weaken this relationship. The research uses secondary data from the financial statements of companies listed on the Indonesia Stock Exchange (IDX) over the period 2020–2024. The sample is selected using purposive sampling, resulting in a final set of firms that meet the criteria for analysis. Variables are measured using established proxies, and the data is analyzed with Partial Least Squares (PLS) to test measurement validity, reliability, and structural relationships. Results indicate that FRQ significantly enhances IE, and DM plays a moderating role in strengthening this relationship. The findings provide practical implications for corporate managers in structuring financial reporting and debt maturity to achieve better investment efficiency. This research also contributes to the literature by integrating FRQ and DM within the investment efficiency framework.
Asistensi Manajemen Persediaan Barang Dagang di Toko CIQ Bintang Neng Asiah; Sindik Widati; Taufik Hidayat; Irfan Afriantoro; Rendi Riswandi
Jurnal Pelita Pengabdian Vol. 1 No. 1 (2023): Januari 2023
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jpp.v1i1.1639

Abstract

Kegiatan Pengabdian Masyarakat ini dilatar belakangi oleh penemuan studi lapangan bahwa Toko CIQ Bintang sebagai salah satu toko penyedia alat tulis kantor dan alat sekolah di Kota Bekasi yang mengalami permasalahan dalam pengelolaan persediaan barang dagang. Salah satunya terdapat kendala dalam pencatatan dan penyusuna persediaan barang dagang, akibatnya mitra membutuhkan waktu yang cukup lama dalam menyediakan barang yang diminta oleh konsumen yang berdampak pada keterlambatan pengiriman barang. Tujuan kegiatan PKM ini untuk memberikan asistensi mengenai manajemen persediaan barang dagang di Toko CIQ Bintang, sehingga barang dagang dapat dikelola dengan baik mulai dari penyusunan barang sampai dengan dokumen yang dibutuhkan. Metode yang digunakan dalam kegiatan PKM yaitu melakukan wawancara dengan pihak mitra, kemudian mengidentifikasi permasalahan, menata barang dagang, dan menyusun dokumen yang dibutuhkan dalam persediaan. Hasil kegiatan dalam asistensi manajemen persediaan barang menunjukkan bahwa mitra dapat menyusun barang dagang dengan baik dan tertata rapi, adanya dokumen kartu stok barang yang terdapat dalam data komputer toko, dan pemahaman mengenai economic order quantity agar terhindar dari penumpukan stok sehingga persediaan lebih efisien.
SAK EMKM-Based Accounting Training to Improve MSME Financial Reporting and Tax Awareness Sindik Widati; Ahmad Bukhori Muslim; Benny Oktaviano; Dwi Rahmania
Lentera Pengabdian Vol. 4 No. 03 (2026): Juli 2026
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/lp.v4i03.1389

Abstract

Limited financial reporting skills and insufficient understanding of tax obligations remain major challenges affecting business governance and tax compliance among micro, small, and medium enterprises. This community service program aimed to improve participants' knowledge and skills in preparing financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities and to enhance their understanding of taxation. The program was conducted at Universitas Pelita Bangsa on May 8, 2026, involving 14 micro, small, and medium enterprise owners from Bekasi Regency. The implementation methods included socialization, training sessions, hands-on financial reporting practices, application of simple financial recording technology, mentoring, and evaluation activities. The results demonstrated an improvement in participants' understanding of transaction recording, income statement preparation, statement of financial position preparation, and tax obligations. Most participants were able to prepare simple financial statements and gained awareness of the importance of separating personal and business finances. In addition, participants showed increased awareness of tax compliance as an essential component of sound business governance. The program indicates that structured training and mentoring can effectively strengthen financial management competencies and support improved tax compliance among micro, small, and medium enterprises.
Digital-Based SAK EMKM Training for Improving MSME Accounting and Tax Literacy Vista Yulianti; Agus Fuadi; Sindik Widati; Ilfah Nur Azizah
Lentera Pengabdian Vol. 4 No. 03 (2026): Juli 2026
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/lp.v4i03.1390

Abstract

Micro, Small, and Medium Enterprises face various challenges in financial and tax management, particularly related to limited accounting knowledge, inadequate financial reporting practices, and low utilization of digital technology in recording business transactions. These conditions affect the quality of financial information and limit entrepreneurs' ability to fulfill their tax obligations properly. This community service program aimed to improve accounting and tax literacy among business owners through the implementation of financial reporting practices supported by digital tools. The program was conducted through socialization, training, hands-on practice, and mentoring involving nine micro and small business owners in Bekasi Regency. The training covered basic accounting concepts, financial statement preparation, tax management, and the use of digital tools for transaction recording and financial reporting. The results indicated an improvement in participants' understanding of financial and tax management, enhanced ability to record transactions digitally, and increased competence in preparing systematic and structured financial statements. Participants also demonstrated positive acceptance of digital technology as a supporting tool for business management. This program contributed to strengthening managerial capacity, supporting better business decision-making, improving tax compliance, and promoting more professional and sustainable business governance.
Co-Authors Agus Fuadi Ahmad Bukhori Muslim Amelia Anggraeni Anna Fiana Asep Tian Gunawan Ayang Mulyana Benny Oktaviano Dian Sulistyorini Wulandari Dwi Rahmania Ilfah Nur Azizah Irfan Afriantoro Jamian Purba Maulina Dyah Permatasari Neng Asiah Noviyanti Dewi Rendi Riswandi Rina Nurjanah Rita Yuliandri Siti Salsiyah Tania Dwi Hartini Taufik Hidayat Titik Astuti Vista Yulianti Yahya, Adibah