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All Journal Madani : Jurnal Pengabdian Kepada Masyarakat
Syanti Dewi
Departement of Accounting, Faculty of Economic and Business, Tarumanagara University. Jl. Tanjung Duren Utara No. 1. Jakarta 11470
Social Sciences

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BUKU BESAR DAN KERTAS KERJA PERUSAHAAN DAGANG BAGI SISWA/I SMA BHK Syanti Dewi; Lalita Cahyarani
MADANI: Jurnal Pengabdian Kepada Masyarakat Vol 9 No 1 (2023): Madani : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM UPN Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53834/mdn.v9i1.4998

Abstract

Trading companies are widely found in our country, especially transactions that affect the assets, liabilities, and capital of the company. All transactions are recorded in the journal, then posted to the general ledger, after which a working paper is created, along with financial statements. The problem faced by the students is to make ledgers and working papers. After more than 2 (two) years, since the pandemic, all schools are still using the online learning system. But for this year, there is an easing for the community to carry out their activities, and so that all schools can conduct face-to-face learning. This material is given, because they have not received the material for the general ledger, trial balance and working papers, so it is important to study it. The number of estimates in the general ledger recorded by the company varies, it all depends on the transactions and financial information of the company, both small, medium and large businesses. The existence of a ledger can produce reliable and timely financial reports. This training was given to high school students of Bunda Hati Kudus Jakarta grade 12 (twelve) science and social studies, with the target of the training being to provide knowledge and insight on how to make ledgers and working papers for trading companies. The results of this activity can increase knowledge about making ledgers and working papers. If they graduate and go straight to work, this can help them by putting their knowledge into practice in the world of work.
PELATIHAN MENGHITUNG PAJAK PENGHASILAN PASAL 21 UNTUK SISWA/I SMA BHK Syanti Dewi; Natasha Melawati; Novi Rahayu Mudita Mudita
MADANI: Jurnal Pengabdian Kepada Masyarakat Vol 9 No 2 (2023): Madani : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM UPN Veteran Jakarta

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Abstract

All levels of society are required to pay taxes, especially taxes that come from gross revenues received every month. Paying taxes is the obligation of all people to comply with applicable regulations, and lots of new tax regulations have emerged during the pandemic and after the pandemic. Income tax is a tax imposed by individual or individual taxpayers on the income they receive. In understanding the science of taxation, everyone can learn from school starting from the high school level. This year, we held counseling again for high school students regarding how to calculate income tax article 21, where this tax is imposed on the regular and irregular income they receive. In conveying the material, we present it in the form of theory and examples of very simple questions in calculating the tax. This offline learning can help students understand the material provided. This learning process helps them understand and facilitate their understanding of income tax article 21. The specific target in counseling is to provide broad knowledge and insight for high school students in class 11 (eleven) IPS, in calculating income tax article 21 correctly . The results of this activity can develop soft skills and hard skills in the world of accounting, and also increase knowledge for students in developing their potential in continuing their studies at universities.
Co-Authors Lalita Cahyarani Natasha Melawati Novi Rahayu Mudita Mudita