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Pengelolaan Keuangan Dan Pengenalan Karakter Wirausaha Untuk Meningkatkan Keberhasilan Usaha Treesje L Runtuwene; Agustinus Lumettu; Rudy A. J. Wowiling; Treesje A.C Langi
JURNAL UMBANUA Vol 2 No 1 (2022): JURNAL UMBANUA POLITEKNIK NEGERI MANADO
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.267 KB)

The times are increasingly demanding the participation of women in building the household economy. In today's uncertain economy, women must increase their participation through entrepreneurship. Entrepreneurship encourages women to be able to realize their ideals to help the family economy, career and self-actualization. Women prefer businesses that are in a daily environment, use feelings and tend to be personal, even carry out their business activities on the sidelines of taking care of the family routine. The business carried out is usually classified as a Micro Business (MSME) because it requires adequate knowledge to be able to develop its business, including financial management and entrepreneurial characteristics that can increase business success. From the results of observations and interviews conducted with 20 business owners in RT 26 RW 2, Malendeng Village, it is known that their business is often hampered due to lack of knowledge of financial management and entrepreneurial characteristics. This Community Service was carried out on May 29, 2022 with the lecture, question and answer method and demonstration by providing material on financial management and entrepreneurial characteristics. By knowing financial management and entrepreneurial characteristics, it is hoped that there will be an increase in business success, which in turn will result in additional income, so that women can be free from debt to cooperatives and banks.

Tax Review Models and Working Papers in the Framework of Preparation for A Tax Audit (Case Study PT BJS) Anita Ludia Vivian Wauran; Treesje Amelia Clara Langi; Decire Dumingkan Wagiu; Jeane Christine Lasut; Jeffry Rengku; Stevie Kaligis; Alpindos Toweula
Indonesian Journal of Social Science Research Vol 3 No 2 (2022): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijssr.03.02.05

The existence of an examination letter addressed to the Industry as a taxpayer is a scourge that is very much feared by every taxpayer as a business actor receiving income. The existence of an audit means problems for the Industry as a taxpayer, ignorance of the rules and mistakes that may occur either intentionally or unintentionally in reporting Industrial taxes will eventually become a very feared scourge. The existence of payment of the principal tax that must be paid after the tax audit, as well as very large fines and sanctions due to the reporting errors in a very large amount, has disrupted the cash flow of the industry. So as to minimize errors and confusion in tax reports regarding fiscal financial reports that are reported to the Directorate General of Taxes (DGT) in the form of SPT, then prior to the existence of an audit letter it is better to hold a tax review contained in the working papers, to review or examine what tax obligations are inherent in every transaction that is in the commercial financial reports produced by the Industry, prior to reporting taxes. So that if there is a tax audit by the DGT on income from these business activities, a review or review of the tax payable that may exist in every transaction of the Industry's financial statements has been carried out beforehand, so that fines or sanctions that may arise can be minimized or prevented from the start. Ignorance of the need for a tax review model by the Industry made researchers conduct research on the tax review model and working papers in accordance with applicable tax regulations, in the face of a tax audit for Industry as a taxpayer and IDUKA. This research method uses a qualitative descriptive method, which begins with designing a tax review in working papers for financial reports prepared by the industry as a taxpayer. The results of this study produce a tax review model with audit work papers in preparing tax audits which are expected to assist taxpayers in planning corporate taxes.

Tax Management on Income Tax article 21 at PT Cahaya Abadi Lestari Anita Ludia Vivian Wauran; Milleano Gilbert Ludowyk Wuwung; Treesje Amelia Clara Langi
Indonesian Journal of Social Science Research Vol 4 No 1 (2023): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijssr.04.01.08

Tax is a source of state revenue for the implementation of government and development activities as well as a stimulus for economic activity. Revenue from the tax sector greatly supports the implementation of development in various sectors as a form of government service to the community. Income tax is a type of tax collected by the government based on law number 36 of 2008. Income tax has great potential for the government in the taxation sector, income tax (PPh) includes general income tax, PPh 21, PPh 22, PPh 23, PPh 24, PPh 25, PPh 26. The purpose of this study is to find out whether the calculation and reporting of income tax at PT.Cahaya Abadi Lestari is in accordance with law No.36 of 2008. Research Methods, The method used in this research is descriptive quantitative. From the results of this study it is known that with the existence of tax management on PPH 21, the company is able to carry out the process of calculating, recording and reporting taxes in terms of PPh 21 income tax in accordance with the current Tax Law and policies.

Accounting and Tax Model for UMKM as Individual Taxpayers based on SAK EMKM and PP No 55 of 2022 Concerning Adjustments to Arrangements in the Field of Income Tax Heidy Pesik; Anita Ludia Vivian Wauran; Jeffry Otniel Rengku; Johannes Kristoffel Santie; Anneke Marie Kaunang; Treesje Amelia Clara Langi; Nixon Sondakh
Indonesian Journal of Social Science Research Vol 4 No 2 (2023): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijssr.04.02.14

The existence of tax regulations in the field of income tax results in changes to the tax obligations of individual MSME business actors in the tax obligation mechanism, especially in determining the tax base for determining the tax payable, as regulated in Government Regulation No. 50 of 2022 concerning adjustments to regulations in the field of taxation which regulate income. taxable up to a turnover of IDR 500,000,000 for individual taxpayers as well as MSME entities.Where this regulation will be implemented starting January 1 2022, so the need for an accounting and tax model is really needed by MSME business actors in carrying out their tax obligations in accordance with the current regulations. Where as a basis for reporting tax obligations, an accounting report is needed as the basis for calculating tax obligations.This research aims to produce an Accounting Report design model based on Accounting Standards for Small and Medium Enterprise Entities (MSMEs) as taxpayers as well as a Tax report model that is in line with Government Regulation Number 55 of 2022 concerning adjustments to Regulations in the Income Tax Sector which are derived from the regulations of Law No. 7 in 2021 regarding the harmonization of tax regulations, in order to assist MSMEs in carrying out their tax obligations. The final result of this research is to produce an accounting and tax model that is in accordance with the EMKM regulations and PP No. 55 of 2022.

Perlakuan Akuntansi terhadap Program Corporate Social Responsibility (CSR) pada PT.PMG di Bolaang Mongondow Wenas, Jacqualine Greety; Sael, Merry Ligia; Langi, Treesje Amelia
Prosiding Seminar Nasional Produk Terapan Unggulan Vokasi Vol 1 No 1 (2024): Prosiding Seminar Nasional Produk Terapan Unggulan Vokasi Politeknik Negeri Manad
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Negeri Manado

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

Tujuan penelitian untuk mengkaji penerapan perlakuan akuntansi pada perusahaan yang melaksanakan kegiatan Program CSR mengacu dari konsep akuntansi dan ketentuan yang diatur terutama sebagai bentuk pertanggungjawaban yang wajib dilaksanakan oleh perusahaan dalam bentuk perseroan terbatas, guna keberlanjutan perkembangan dan kemajuan bisnis perusahaan (corporate sustainability). Perlakuan akuntansi dalam pelaksanaan kegiatan program CSR menyangkut pengakuan, pengukuran, penyajian, dan pengungkapan sesuai PSAK 201 tentang Penyajian Laporan Keuangan dan pernyataan lainnya yang berkaitan dengan SAK atau prinsip akuntansi yang berlaku umum atas seluruh transaksi yang berhubungan dengan kegiatan program CSR. CSR diatur dengan beberapa dasar hukum, antara lain PP Nomor 47 Tahun 2012 yang mengatur Tanggung Jawab Sosial dan Lingkungan Perseroan Terbatas; dan UU Nomor 40 Tahun 2007 yang menetapkan mengenai Perseroan Terbatas Pasal 74. Obyek penelitian yaitu PT.PMG, bergerak dalam kegiatan usaha Bengkel Pemeliharaan Tabung LPG/Elpigi 3Kg, dengan spesifikasi pekerjaan: Jasa Pemeliharaan Tabung LPG dalam hal Retester (uji ulang tabung), Repair (perbaikan), dan Repaint Plant (pengecatan ulang) tabung elpigi 3Kg. Jenis penelitian yaitu menggunakan analisis deskriptif komparatif. Data diperoleh melalui observasi; wawancara secara terstruktur terhadap informan kunci dalam struktur organisasi perusahaan yaitu direktur dan karyawan bagian akuntansi, serta tim manajemen yang memegang tanggung jawab sosial dan lingkungan sebagai data primer; dan dokumentasi data laporan keuangan perusahaan serta artikel jurnal ditunjang dengan pustaka/literatur lainnya. Kesimpulan penelitian ini, bahwa PT.PMG telah melaksanakan kegiatan CSR, terutama mengikuti aturan sebagai perseroan terbatas dan syarat sebagai mitra PT.Pertamina (Persero) yang mengharuskan dilaksanakan program CSR, terutama adanya kesadaran tanggung jawab kemasyarakatan dan lingkungan. Perlakuan akuntansi atas transaksi telah dilaksanakan sesuai PSAK atau prinsip akuntansi yang berlaku umum. Namun dalam hal program, belum di rancang dalam bentuk Format Program CSR, seperti kegiatan CSR yang tidak terprogram namun di biayai perusahaan sehingga menghambat identifikasi transaksi menyangkut perlakuan akuntansi.

Kelompok Tani Desa Pinabetengan Selatan Kecamatan Tompaso Barat Kabupaten Minahasa Dalam Menentukan Harga Pokok Produk Jagung Sebagai Tanaman Holtikultura Anita Ludia Vivian Wauran; Raykes Hinrich Tuerah; Andreuw Kristian Pantow; Sintia N Korompis; Christony Maradesa; Joseph Tangon; Loula Walangitan; Hedy Rumambi; Treesje A. C Langi
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 4 No. 3: Mei 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v4i3.9790

Hasil utama perkebunan yang ada di desa mitra ini adalah daritanaman holtikultura, seperti jagung, lombok, tanaman bawang, kacang merah, kacang tanah dan labu. Selanjutnya dalam peternakan sebagian besar masyarakat mitra selain berkebun, juga beternak kuda dengan menggunakan sebagian hasil perkebunan yang dihasilkan sebagai makan ternak bagi usaha peternakan yang dimilik masyarakat atau kelompok tani di Desa Pinabetengan selatan ini. Jagung yang merupakan produk perkebunan yang paling banyak dihasilkan, merupakan juga lahan yang paling besar digunakan oleh mitra dalam berkebun merupakan produk unggulan dari perkebunan yang dihasilkan oleh petani desa dan kelompok tani, sebagai bahan pokok makanan bagi usaha peternakan kuda yang ada saat ini. Hal ini menjadi permasalahan mitra karna ketidak tahuan berapa sebenarnya harga pokok dari produk jagung tersebut sebagai tanaman holtikultura,yang hasil dari produk jagung tersebut sebagian besar dikonsumsi sendiri dengan digunakan sebagai bahan makanan bagi usaha peternakan mitra. Jika dari hasil produk jagung tersebut masih ada kelebihan dalam hal ini tidak dikonsumsi sendiri sebagai bahan makanan ternak kuda, maka barulah jagung tersebut dijual ke pemakai atau pembeli lain diluar kelompok tani didesa Pinabetangan ini.

Export Management Model and Taxation Aspects for Coconut and derivatives Case Study Agricultural Enterpreneurs in Matani Village Wauran, Anita Ludia Vivian; Langi, Treesje Amelia Clara; Kaunang, Anneke Marie; Sepang, Steify M.E.W
Indonesian Journal of Social Science Research Vol. 6 No. 1 (2025): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijssr.06.01.03

The object of this research is business actors in coconut commodities and their derivatives as part of agricultural businesses in Matani Village, Tumpaaan District, South Minasa Regency. Apart from producing coconuts, these business actors also produce coconut derivative products such as copra, coconut oil, shells, coconut flour and cocopeat which are coconut derivative products. Most of the coconut fruit produced and its derivatives are sold directly without further processing, such as copra, shells, coconut fiber (gonofu). However, nowadays, apart from being sold directly, coconut fiber is also often further processed into cocopeat before being sold. Business actors in coconut commodities and their derivatives are also subjective taxpayers, because they have a NPWP (Taxpayer Identification Number) but have not yet carried out their tax obligations. By reporting their tax obligations, this is due to ignorance of the tax obligations attached to their business activities. The partner businesses that are the object of this research are micro businesses in the agricultural sector which are run as home businesses and are included in the category of micro businesses which have tax obligations as individuals. Likewise, the distribution of sales of coconut and its derivatives is only in the local area and around North Sulawesi, without any export or sales activities abroad. This research aims to find out how export management is in accordance with the regulations and what tax obligations are attached. for export activities of coconut and its derivatives. So this research will produce an export management model and tax aspects that will help coconut business actors and their derivatives in carrying out export activities. This research uses descriptive qualitative research methods with research methods in the form of research stages in which there are research methods with research flows that produce export management and tax aspects.

Accounting and Tax Model for UMKM as Individual Taxpayers based on SAK EMKM and PP No 55 of 2022 Concerning Adjustments to Arrangements in the Field of Income Tax Pesik, Heidy; Wauran, Anita Ludia Vivian; Rengku, Jeffry Otniel; Santie, Johannes Kristoffel; Kaunang, Anneke Marie; Langi, Treesje Amelia Clara; Sondakh, Nixon
Indonesian Journal of Social Science Research Vol. 4 No. 2 (2023): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijssr.04.02.14

The existence of tax regulations in the field of income tax results in changes to the tax obligations of individual MSME business actors in the tax obligation mechanism, especially in determining the tax base for determining the tax payable, as regulated in Government Regulation No. 50 of 2022 concerning adjustments to regulations in the field of taxation which regulate income. taxable up to a turnover of IDR 500,000,000 for individual taxpayers as well as MSME entities.Where this regulation will be implemented starting January 1 2022, so the need for an accounting and tax model is really needed by MSME business actors in carrying out their tax obligations in accordance with the current regulations. Where as a basis for reporting tax obligations, an accounting report is needed as the basis for calculating tax obligations.This research aims to produce an Accounting Report design model based on Accounting Standards for Small and Medium Enterprise Entities (MSMEs) as taxpayers as well as a Tax report model that is in line with Government Regulation Number 55 of 2022 concerning adjustments to Regulations in the Income Tax Sector which are derived from the regulations of Law No. 7 in 2021 regarding the harmonization of tax regulations, in order to assist MSMEs in carrying out their tax obligations. The final result of this research is to produce an accounting and tax model that is in accordance with the EMKM regulations and PP No. 55 of 2022.

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