Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Community Development Journal: Jurnal Pengabdian Masyarakat The Community Engagement Journal
Theo Allolayuk
Universitas Cenderawasih
Humanities Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pelatihan Manajemen Keuangan Usaha Bagi Kelompok Mama-Mama Penjual Pinang di Expo Waena Kota Jayapura Pascalina Van Sweet Sesa; Theo Allolayuk; Ramasoyan Arung Lamba
The Community Engagement Journal Vol 6, No 1 (2023)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v6i1.3032

Abstract

The Indonesian people's financial literacy level until now has not shown good condition, based on the results of a survey conducted by the Financial Services Authority (OJK) in 2019, which shows that financial management has not been implementing by the community. Mapping the level of financial literacy by employment rate, the results showed an increase in the percentage of financial literacy for all classifications of job types from 2016 to 2019, where employers were 43.60%. MSMEs are one of the sectors that have been greatly affected by the Covid-19 pandemic. The survey results showed that 77% of respondents experienced a decrease in income, 35% of whom experience a decreased in income in the range of 40%-60% (OJK, 2021). The impact of the COVID-19 pandemic, which has been confirmed from various existing surveys, confirms that financial literacy is a life skill that must be possessed by every individual today. The Business Financial Management training activity for the Betel Nut and Noken Seller Mama Group at Expo Waena aims to be able to foster scientific understanding and understanding of small business actors regarding financial literacy, especially regarding business financial management as a business actor, supporting business actors in making decisions related to business finances and their preferences and is expected to be able to manage and analyze their income and expenses so that more smart and wise in managing business finances and his personal finance. The participants in this activity were the participants who registered, namely 15 participants, and those who participated in the training activity were about 6 people from the group of betel nut and noken sellers at the waena expo in Jayapura City.Keywords: Business, Financial Management, Training
PENDAMPINGAN TATA KELOLA DAN EDUKASI KEPATUHAN PAJAK BAGI PENGURUS DAN ANGGOTA KOPERASI KELURAHAN MERAH PUTIH DI KELURAHAN WAENA Theo Allolayuk
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 3 (2026): Vol. 7 No. 3 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i3.60082

Abstract

Koperasi Kelurahan Merah Putih memiliki peran strategis dalam memperkuat ekonomi masyarakat berbasis kelurahan, namun keberlanjutan kelembagaannya perlu didukung oleh tata kelola yang tertib, administrasi keuangan yang rapi, dan pemahaman perpajakan yang memadai. Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan kapasitas pengurus dan anggota Koperasi Kelurahan Merah Putih di Kelurahan Waena dalam memahami tata kelola koperasi, pencatatan keuangan sederhana, serta kewajiban perpajakan koperasi sebagai wajib pajak badan. Metode pelaksanaan kegiatan menggunakan pendekatan partisipatif melalui observasi awal, diskusi kebutuhan mitra, ceramah interaktif, simulasi, pendampingan pengisian format administrasi, serta evaluasi menggunakan pre-test dan post-test. Kegiatan ini diikuti oleh 12 peserta yang terdiri atas pengurus, pengawas, dan anggota koperasi. Hasil kegiatan menunjukkan bahwa mitra masih membutuhkan penguatan pada aspek pembagian peran kelembagaan, dokumentasi administrasi, pencatatan transaksi, dan pemahaman kewajiban pajak. Setelah kegiatan dilaksanakan, terjadi peningkatan pemahaman peserta yang ditunjukkan oleh kenaikan rata-rata nilai pre-test sebesar 58,25 menjadi 84,50 pada post-test, dengan nilai N-Gain sebesar 0,63 dalam kategori sedang. Selain peningkatan pengetahuan, kegiatan ini juga menghasilkan luaran praktis berupa format buku kas sederhana, rekap transaksi bulanan, checklist dokumen administrasi, checklist kewajiban pajak, dan rencana tindak lanjut koperasi. Kegiatan ini menunjukkan bahwa edukasi kepatuhan pajak akan lebih efektif apabila diintegrasikan dengan pendampingan tata kelola dan administrasi keuangan koperasi. Dengan demikian, pendampingan terpadu ini dapat menjadi model awal penguatan koperasi kelurahan yang transparan, akuntabel, patuh pajak, dan berkelanjutan.
Co-Authors Pascalina V. S Sesa Ramasoyan Arung Lamba