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All Journal Infestasi Neo-Bis Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Journal of Accounting and Investment Jurnal The Messenger Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Manajemen Didaktik : Jurnal Ilmiah PGSD STKIP Subang JIPkM Jurnal Pendidikan Sultan Agung Jurnal Akuntansi Kontemporer Senarai Kearifan Lokal Akuntansi
Emi Rahmawati
Universitas Trunojoyo Madura
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Public Health Social Sciences Other

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Prosedur Surat Perintah Membayar (SPM) Penerapan Prosedur dan Efisiensi Surat Perintah Membayar (SPM) dalam Meningkatkan Akuntabilitas Keuangan di Bank Tabungan Negara Kantor Cabang Bangkalan Nailul Rohmah , Shintiya; Rahmawati, Emi
Senarai Kearifan Lokal Akuntansi: Jurnal Pengabdian Masyarakat Vol. 1 No. 2: 2025
Publisher : Jurusan Akuntansi Universitas Trunojoyo Madura

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Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan akuntabilitas keuangan di Bank Tabungan Negara (BTN) Kantor Cabang Bangkalan melalui penerapan prosedur dan efisiensi Surat Perintah Membayar (SPM). SPM adalah dokumen administrasi keuangan internal yang digunakan sebagai dasar pelaksanaan pembayaran dan pengeluaran dana operasional. Pengabdian ini dilaksanakan dengan menggunakan pendekatan service-learning dan metode deskriptif kualitatif berupa observasi partisipatif, pendampingan operasional, serta dokumentasi proses administrasi keuangan. Hasil kegiatan menunjukkan bahwa penerapan prosedur SPM yang sistematis serta didukung oleh alur persetujuan dan pengarsipan yang tertib dapat meningkatkan ketepatan pencairan dana, meminimalkan kesalahan administrasi, serta memperkuat akuntabilitas keuangan cabang. Kegiatan ini memberikan kontribusi nyata dalam peningkatan kualitas tata kelola keuangan di lingkungan perbankan serta menjadi sarana transfer pengetahuan antara perguruan tinggi dan mitra industri.
GERAK CEPAT MAHASISWA MBKM DALAM MENCIPTAKAN EDUKASI KEMERGELAPAN PAJAK INDONESIA MELALUI RENJANI DI KPP PRATAMA BANGKALAN Fainsanu Faraka; Emi Rahmawati
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 11 No. 02 (2025): Volume 11 No. 02 Juni 2025 In Press
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v11i02.6584

Abstract

Tax evasion Indonesia remains a significant challenge within Indonesia's taxation system, directly impacting the nation's revenue. Through the Merdeka Belajar Kampus Merdeka (MBKM) program, students are given the opportunity to contribute as tax volunteers in efforts to enhance taxpayer awareness and compliance. This article examines the active role of MBKM students during their four-month industrial internship at the Pratama Tax Office (KPP) in Bangkalan. Activities included assistance with Annual Tax Return (SPT) filing, taxpayer education, and both online and manual data entry and reporting. The results indicate that student involvement provides effective education, improves tax literacy, and strengthens the connection between tax authorities and the public. These findings underscore the importance of synergy among educational institutions, tax authorities, and society in establishing a transparent and efficient taxation system. The MBKM internship program has proven to not only provide practical experience for students but also contribute directly to combating tax evasion in Indonesia.
Co-Authors Adi Dermawan Ervanto Anggraeni, Diana Badari Burhan, Ahmad Dwi Andriani Fahruddin Salim Fainsanu Faraka Fajarnia, Riza Harimurti Wulandjani Husein, Moch Ali Imam Agus Faisol Imam Agus Faisol Khoirunnisa, Hani Khy’sh Nusri Leapatra Chamalinda Lyna Latifah Marissa Grace Haque Martana Arrazaqu Arestanti, Martana Arrazaqu Nailul Rohmah , Shintiya Nurul Herawati Sovianti, Rina Sudarwati Sudarwati Suyanto Suyanto Tiolina Evi Titiek Puji Astuti Umi Mahmudah Widarto Rachbini Yuni Rimawati