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All Journal Jurnal Penelitian Pendidikan IPA (JPPIPA) Jurnal Biologi Tropis Pendas : Jurnah Ilmiah Pendidikan Dasar Journal of Educational Research and Evaluation Jurnal Pengabdian Magister Pendidikan IPA Aksis : Jurnal Pendidikan Bahasa dan Sastra Indonesia Jurnal Onoma: Pendidikan, Bahasa, dan Sastra Nursing Sciences Journal International Journal Of Science, Technology & Management (IJSTM) Swara Patra : Majalah Ilmiah PPSDM Migas Abdimisi Formosa Journal of Sustainable Research (FJSR) Jurnal Higiene Sanitasi Jurnal Ilmiah Mahasiswa Agrokomplek EduInovasi: Journal of Basic Educational Studies Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Jurnal Vokasi Dewantara
Suparmin
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Journal : Abdimisi

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Sosialisasi Akuntansi dan Pelaporan Keuangan Suparmin; Satiman; Edon Ramdani
Abdimisi Vol. 6 No. 2 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v6i2.51102

Abstract

Accounting and Financial Reporting Awareness Program. In carrying out its activities, a company requires a function that plays an important role in safeguarding financial transactions, recording, and compiling economic events that have occurred, which are then documented in the form of journals, ledgers, and financial statements. Properly and accurately presented financial statements are essential for every company and organization.The application of accounting and financial reporting knowledge today is not limited to companies alone; individuals also need a sound understanding of accounting recording and reporting. One example is that understanding and knowledge of accounting have become important for senior high school students as preparation for pursuing higher education after graduation as well as for personal development. Based on this background, we, the team of lecturers from the Bachelor’s Program in Accounting and Management at Universitas Pamulang, took the initiative to share knowledge through a community service activity (PKM) aimed at providing benefits in the form of basic accounting knowledge and skills.The PKM team from Universitas Pamulang proposes to hold basic accounting training as an extracurricular activity for 12th-grade students at Yayasan Al Kamilah, located in Bojongsari, Depok, West Java. This activity is planned to be held on Monday, April 28, 2025, conducted offline at the school premises on Jl. Serua Raya, Bojongsari District, Depok City, West Java 16517. The main objective of this community service activity is to assist Yayasan Al Kamilah in improving the students’ literacy and understanding of basic accounting principles, thereby broadening their insight and knowledge of accounting. Overall, this PKM activity is expected to provide participants with an understanding of the importance of accounting knowledge and its application in daily life. The results of this PKM will be compiled into an article to be published in a nationally accredited journal, thereby enriching the body of knowledge and serving as a reference source for its readers.   Keywords: Accounting; Financial Statements; Community Service; Lecturers; Students
Edukasi Dini Pajak kepada Calon Wajib Pajak Suparmin; Satiman; Edon Ramdani
Abdimisi Vol. 7 No. 1 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v7i1.50906

Abstract

The largest component of state revenue is the tax sector. Tax revenue contributed 82.1% to Indonesia's state revenue in 2024, up from approximately 77.5% the previous year. Taxes are the foundation of the modern state's mutual assistance system. Without tax contributions, the state would lose its primary means of providing basic services to its citizens. The Ministry of Finance noted that by the first semester of 2025, tax revenue had reached IDR 1,420 trillion, or approximately 58% of the annual target. However, on the other hand, untapped tax potential remains enormous. Research shows that Indonesia's tax gap still ranges from 6–9% of gross domestic product (GDP), meaning approximately IDR 1,300 trillion in potential taxes are lost annually due to non-compliance and an untapped informal sector. If this situation is allowed to continue, the country will experience a widening fiscal deficit, forcing the government to borrow more or cut public services. It is very difficult to achieve voluntary taxpayer awareness and concern if the definition of "tax" does not include the phrases "enforceable" and "coercive." Based on this background, we, the PKM group of the Management and Accounting Study Program, Faculty of Economics and Business, Pamulang University, were moved to conduct community service in order to increase tax awareness through tax socialization activities with the theme "Early Tax Education for Prospective Taxpayers". The target of this activity is prospective early age taxpayers. The purpose of this PKM activity is to instill awareness about taxes from an early age, which is expected to influence children's mindsets and create a sense of pride in taxes to help increase state revenue. We, the Unpam PKM Team, propose to hold early tax education socialization for prospective taxpayers, which is given to the Al Kamilah Foundation students located in the Bojongsari area, Depok, West Java. This activity is planned to be held on Sunday, October 5, 2025 offline at the school location on Jl. Serua Raya, Serua Village, Bojongsari District, Depok City, West Java 16517. This PKM activity is expected to provide understanding and awareness to participants regarding the importance of taxes for state revenue. We will present the results of this PKM in the form of an article which will then be published in a nationally accredited journal. Keywords: Tax, Socialization, Community Service, Prospective Taxpayers, Islamic Students
Co-Authors Abdurrahman, Muktasam Adi Noviantoro Aeko Fria Utama FR Bandrang, Danu Dayako Charin Setya Handayani Edon Ramdani Farhatulmaula, Dwi Suci Halil Hilda Mazarina Devi L. Sukardi M. Yusuf Muhammad Nafian Ni Made Nike Zeamita Widiyanti Nila Fitri Faidzah Nisa Wati, Pratiwi Nurcholish Arifin Handoyono Nursan, Muhammad Nurul Amaliyah Purnamasari Putri Madaniah PUTRI WULANDARI Ratih Lukmitarani Sa'diyah, Halimatus Safinaturahmah Satiman Suharno Sukatiman Sulis Septy Anisya Syarif Husni Tajidan Tajidan Tajidan, Tajidan Taslim Sjah Titik Sudiatmi Wahyu Dini Septiari Wijaya Puspita, Reza Intan Wuryantoro Yuliarman Saragih Zahra Lintang Nuur'ainii Zahra Lintang Nuur'ainii