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All Journal Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Indonesian Journal of Social Science Research JURNAL UMBANUA Jurnal Pengabdian pada Masyarakat
Anneke M. Kaunang
Politeknik Negeri Manado, Indonesia
Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Social Sciences Transportation Other

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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

Abstract

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.
PIM DESAIN LAPORAN KEUANGAN UMKM BERBASIS APLIKASI ANDROID DIKELURAHAN KAIRAGI DUA KECAMATAN MAPANGET KOTA MANADO SULAWESI UTARA Limpeleh, Esrie A N; Kaunang, Anneke M; Wenas, Jacqualine Greety; Limpeleh, Roslina H S D; Rompas, Jufry; Lusiana, Deisy; Alouw, Sintje P; Manggana, Neyzar C; Legi, Eko R; Sri, Ni Nyoman; Muntini, Muntini; Budiman, Gabriela M; Ambalangi, Pretty
JURNAL UMBANUA Vol 3 No 2 (2023): 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

Abstract

Mitra yang menjadi sasaran dalam PIM Desain Laporan Keuangan UMKM Berbasis Aplikasi Android adalah para pelaku usaha UMKM diJemaat Viadolorosa Kelurahan Kairagi Dua Kecamatan Mapanget Kota Manado Sulawesi Utara. Permasalahan- permasalahan yang ditemukan antara lain: 1) Kesulitan dalam mengembangkan usaha, 2) Kurangnya pengetahuan mengenai pencatatan akuntansi, 3) Kurangnya pengetahuan mengenai manfaat laporan keuangan, 4) Pemikiran yang menganggap bahwa pencatatan akuntansi adalah sesuatu yang sulit dilakukan, 5) Tidak memiliki pencatatan keuangan yang baik sehingga kesulitan dalam melihat kondisi keuangan usaha yang sementara dijalankan. Para pelaku usaha UMKM di Jemaat Viadolorosa di Kelurahan Kairagi Dua yang selanjutnya dinamakam kelompok Mitra ini, dengan adanya Pengabdian ini diharapkan pada akhirnya dapat membuat suatu Laporan Keuangan dengan berbasis android dengan mudah dan cepat , serta kapan saja dan dimana saja selain itu juga bisa menjadi suatu syarat untuk perbankan dalam pengembangan usahanya. Untuk mencapai hal tersebut maka ada beberapa kegiatan yang dapat dilakukan sehubungan dengan pencapaian tujuan tersebut seperti sosialisasi dan pelatihan bagi para pelaku UMKM tersebut sehingga dapat memiliki suatu pencatatan yang baik dan dapat juga membuat suatu Laporan Keuangan dengan berbasis android. Selain itu target luaran bisa dicapai dengan adanya peningkatan akan pemahaman perlunya suatu Laporan Keuangan didalam usaha masyarakat yang ada diJemaat Viadolorosa Kelurahan Kairagi Dua
Analisis Laporan Keuangan Berdasarkan Sak EMKM Berbasis Aplikasi Myob Accounting Pada UD. Winners Motor Limpeleh, Esrie A.N; Limpeleh, Roslina H.S.D.; Kaunang, Anneke M.; Sael, Merry L.; Tuerah, Raykes H.
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i01.798

Abstract

Kebanyakan UMKM yang ada di Kota Manado belum menerapkan SAK EMKM pada saat melakukan penyusunan Laporan Keuangan, dimana hal ini disebabkan karena masih kurangnya pemahaman akan pentingnya pembuatan laporan keuangan berdasarkan Standar Akuntansi Keuangan (SAK). Selain untuk mempermudah dalam membaca laporan keuangan, juga dapat meningkatkan transparansi, efektivitas dan efisiensi laporan keuangan yang dibuat. Salah satu UMKM yang belum menerapkan laporan keuangan berdasarkan SAK ini adalah UD Winners Motor. Penelitian ini bertujuan untuk melakukan penyusunan laporan keuangan berdasarkan SAK EMKM di UD Winners Motor yang ada di Kelurahan Tanjung Batu Kecamatan Wanea Kota Manado. Dengan melakukan penelitian ini, diharapkan dapat memberikan informasi yang berguna bagi UD Winners Motor dalam pengelolaan Laporan Keuangan agar dapat mengacu pada Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK EMKM). Pada penelitian ini menggunakan metode deskriptif, observasi dan wawancara, dokumentasi. Hasil pembahasan adalah dengan menggunakan aplikasi MYOB Accounting maka pembuatan Laporan Keuangan menjadi lebih cepar, mudah dan akurat.
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

Abstract

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.
Co-Authors Alouw, Sintje P Ambalangi, Pretty Anita Ludia Vivian Wauran Anita Ludia Wauran Budiman, Gabriela M Heidy Pesik Jeffry Otniel Rengku Johannes Kristoffel Santie Legi, Eko R Limpeleh, Esrie A N Limpeleh, Esrie A.N Limpeleh, Roslina H S D Loula L.L Walangitan Lusiana, Deisy Manggana, Neyzar C Muntini, Muntini Nixon Sondakh Raykes Hinrich Tuerah Rompas, Jufry Sael, Merry L. Sepang, Steify M.E.W Sri, Ni Nyoman Treesje A.C Langi Treesje A.C Langi Wauran, Anita Ludia Vivian Wenas, Jacqualine Greety