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All Journal Sains: Jurnal Manajemen dan Bisnis Aptisi Transactions on Technopreneurship (ATT) Jurnal Pendidikan dan Konseling Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Manajemen Bisnis dan Kewirausahaan International Journal of Applied Business and International Management Asia Pacific Journal of Management and Education Innovative: Journal Of Social Science Research Jurnal Akuntansi Manado (JAIM)
Olviane Olke Sumampouw
Universitas Negeri Manado
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Analisis Target dan Realisasi Penerimaan Pajak Bumi dan Bangunan di Kecamatan Tondano Selatan Sumual, Frida Magda; Bayang, Jeane enjelia; Sumampouw, Olviane olke
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research (Special Issue)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.11431

Abstract

The aim of this research is the Target and Realization of Land and Building Tax Revenue in South Tondano District. Based on the results of PBB revenue, it greatly influences Regional Original Income (PAD). South Tondano District has targets planned every year. Based on data obtained from the Minahasa Regency Regional Revenue Agency, sources of income in the land and building tax (PBB) sector have increased. However, the targets each year are not as expected by the Regional Government. The government certainly has a strong influence on the realization of land and building tax (PBB) revenues carried out in South Tondano District, in controlling Taxpayers so that it determines the level of community participation in paying land and building tax (PBB). The research approach that the author will use in the research is qualitative research, with 6 informants. Based on the results of the research and discussion in the previous chapter, it can be concluded that: 1. The realization of PBB revenue in 2023 has not yet reached the target because it has only been realized at IDR 192.563.644 with a percentage of 44.79% of the set target. 2. The level of awareness of taxpayers is not yet fully compliant because the 2023 PBB revenue target of IDR 429.929.151 has only been achieved at IDR 192.563.644 with a percentage of 44.79%. Keywords : Tax Target and Realization
BOOKKEEPING TRAINING AND SELLING PRICE DETERMINATION FOR SMALL BUSINESSES IN GIRIAN ATAS VILLAGE Pingkan Lonto, Miryam; Sumampouw, Olviane
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 1 (2024): MARET
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i1.2049

Abstract

Bookkeeping is one of the important things done by every business actor, but it is often ignored by small business actors, especially those in Girian Atas Village. This happens because small business actors do not understand how to make bookkeeping, have not applied the concept of business entities, do not know how to calculate selling prices in accordance with cost accounting theory. Based on this reality, it is necessary to conduct training activities on Bookkeeping and Determination of Selling Price in Small and Medium Enterprises in Girian Atas Village. The activity was carried out in two stages. First, conduct training on bookkeeping and determination of cost of goods sold and selling price. Second, conducting evaluation and monitoring, to see the extent of the results of financial records of SMEs. The results of this activity have an impact on increasing knowledge and understanding of accounting and determining selling prices. Business actors have also been able to make simple financial statements, namely income statements, statements of changes in capital, and balance sheets. This is a good thing, because they can fulfill one of the requirements to apply for a credit loan at the bank, which will certainly help increase the capital of their business.
Co-Authors Arie Kawulur Bayang, Jeane enjelia Christin Muaya Evani E. R. Songgubun Fransiska Tirza Lantu Frida Magda Sumual Jaqueline E.M Tangkau Julia Griezela Bertha Kamodi Karundeng, Frandy Efraim Fritz Linda A. O. Tanor Linda. A. O Tanor Michel Potolau Miran, Michael Miryam Pingkan Lonto Ni Nyoman Trisia Pingkan Lonto, Miryam Priska Shirty Thelma Mawuntu Priska Tambariki Royke Pangkey Sinta Ngadi Smitha Mosey Tampubolon, Yana Rolyna Theofilus Muaja Thesar Ponamon