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All Journal Jurnal Online Insan Akuntan Sewagati: Jurnal Pengabdian Masyarakat Indonesia Jurnal Media Akademik (JMA)
Susanna Hartanto
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Faktor-Faktor yang Mempengaruhi Penerapan SAK-EMKM pada UMKM Anggota CU Prima Danarta Rr. Puruwita Wardani; Susanna Hartanto
JURNAL ONLINE INSAN AKUNTAN Vol 7 No 1 (2022): Jurnal Online Insan Akuntan (Juni 2022)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51211/joia.v7i1.1738

Abstract

This study examines the factors (age of business, education level, educational background, and socialization of SAK EMKM) that influence the implementation of SAK EMKM for members of CU Prima Danarta who have business. This study was conducted during the Covid-19 pandemic. The data were obtained from questionnaires distributed to members of CU Prima Danarta who have businesses and 52 questionnaires could be processed. The theory of planned behavior is used as an approach in this study in explaining the factors that influence the implementation of SAK EMKM. The results of this study are the age of business has a negative effect on the implementation of SAK EMKM, socialization of SAK EMKM has a positive effect on the implementation of SAK EMKM, education level has no effect on the implementation of SAK EMKM, and also educational background has no effect on the implementation of SAK EMKM. Socialization from the IAI and academicians is needed to support the implementation of SAK EMKM for SME members of CU Prima Danarta.
ANALISIS EKONOMI DAN PERPAJAKAN PERKEBUNAN TEMBAKAU Susanna Hartanto
Jurnal Media Akademik (JMA) Vol. 2 No. 1 (2024): JURNAL MEDIA AKADEMIK Edisi Januari
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v2i1.113

Abstract

Selama dasawarsa terakhir, meluasnya kampanye antitembakau karena pertimbangan kesehatan yang diperkuat dengan telah diratifikasinya Konvensi Kerangka Pengendalian Tembakau, berkurangnya dukungan pemerintah untuk pengembangan ekonomi tembakau, serta meningkatnya kesadaran masyarakat tentang kesehatan, maka ancaman terhadap ekonomi tembakau dunia dan Indonesia mulai terasa. Petani tembakau menghadapi berbagai macam rintangan dari biaya menanam hingga panen tembakau yang tinggi sampai dengan penjualan tembakau. Pemerintah telah mengeluarkan regulasi perpajakan baru terkait perkebunan tembakau yang berlaku per 1 April 2022 yang diharapkan dapat membantu dan memberikan kemudahan bagi para pelaku bisnis tembakau termasuk para petani. Penelitian ini menggunakan metode kualitatif berupa literature review. Data diperoleh dari berbagai sumber literatur, antara lain jurnal ilmiah, regulasi dan sebagainya. Data yang diperoleh dari literature review kemudian dianalisis secara kualitatif untuk mendapatkan gambaran umum tentang tembakau bagi pertumbuhan ekonomi Indonesia. Dukungan pemerintah sangat diperlukan oleh para petani tembakau dari menghubungkan para petani dengan sektor agro industri yang kompetitif untuk membangun kemitraan dalam hal bu­didaya tanaman tembakau hingga membantu petani memiliki alternatif tanaman berkelanjutan yang akan menghasilkan pendapatan yang stabil bagi mereka.
Pelatihan Ketentuan Nilai Lain sebagai Dasar Pengenaan Pajak dan Besaran Tertentu Pajak Pertambahan Nilai Susanna Hartanto
SEWAGATI: Jurnal Pengabdian Masyarakat Indonesia Vol. 4 No. 2 (2025): Juni : SEWAGATI: Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/sewagati.v4i2.2432

Abstract

The 12% Value Added Tax increase came into effect in 2025. To cancel the rise in the Value Added Tax rate from 11% to 12%, the government finally took the method of not issuing a new Law, but with the new Value Added Tax calculation mechanism while still increasing the rate to 12 percent. Training on provision of other value as the tax base and certain amount of value added tax was a community service program conducted. It aimed to enhance the knowledge and understanding of new regulation in value added tax as lots of taxpayers are still confused with the implementation of the new regulations. The method used in this community service is online webinars using four stages  to implement the community service event. The results of this project are expected to give benefits for taxpayer in understanding the new regulations. The findings confirmed that Community service activities can be said to be successful with the increase in knowledge and understanding of taxpayers regarding the new regulation in value added tax. Further socialization or face-to-face tax training is needed to provide assistance to taxpayers in implementing value added tax reporting correctly, completely, and on time.
Co-Authors Rr. Puruwita Wardani