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Analisis Perhitungan dan Pelaporan Pajak Pertambahan Nilai pada Perum Perumnas Proyek Sukaramai Rebecca Oktavia; Susilawati; Sondang Beatrix Siahaan
Balance: Media Informasi Akuntansi dan Keuangan Vol. 15 No. 2 (2023): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v15i2.10755

Abstract

This research aims to find out how the calculation and reporting of Pajak Pertambahan Nilai at Perum Perumnas Proyek Sukaramai and to find out whether the calculation and reporting of Pajak Pertambahan Nilai is in accordance with the Act Number 42 of 2009 concerning Pajak Pertambahan Nilai. The techniques of data collection is by doing technical documentation and processed using descriptive analysis method. The research period is August to December 2021. The results show that the calculation and reporting of Pajak Pertambahan Nilai at Perum Perumnas Proyek Sukaramai is in accordance with the Act Number 42 of 2009, although there was an error in the calculation in August 2021.
PKM Pelatihan dan Pendampingan Perhitungan Harga Pokok Produksi dan Pengelolaan Keuangan Serta Peningkatan Penjualan Menggunakan Digital Marketing Rahmadani; Nurhaflah Soraya; Sondang Beatrix Siahaan; Muhammad Asrin Jazuli; Tasya Melati Sulaiman; Dara Anisa; Muhammad Fatih Asykarillah Nasution; Ahmad Luthfi Munawar; Muhammad Yuan Aunhanief; Andini Aura Fachrani
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol. 5 No. 4 (2024)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v5i4.2005

Abstract

This community service program aims to solve partner problems related to improving Partners' ability to calculate production costs and simple financial reports. In addition, this PKM activity also provides products to MSMEs in the form of simple programs based on MS. Excel so that it is easier for partners to solve their accounting problems. Another problem that is solved is about the use of technology, namely related to marketing through digital by utilizing social media, marketplaces. This PKM is important for partners to improve their business again and will ultimately be able to increase sales through expanding market share by adding customers by utilizing digital marketing. The targeted output is to improve partner capabilities so that partners become more independent and able to improve financial management, especially in setting production costs that are in accordance with standards and ultimately increasing business sales along with increasing profits and improving the welfare of MSME actors.
Penerapan Mesin Screw Press Gambir pada Kelompok Maju Tani di Desa Boangmanalu Kecamatan Salak Kabupaten Pakpak Bharat Jandri Fan HT Saragi; Sahat; Suadi; Nelson Manurung; Sondang Beatrix Siahaan; Angga Bahri Pratama
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol. 7 No. 1 (2026)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v7i1.2770

Abstract

Pakpak Bharat Regency has great potential in gambier (Uncaria Gambir Roxb.) production, yet low productivity, substandard quality, and limited technology remain major challenges. This community engagement program aimed to improve production capacity and product quality through the implementation of a screw press machine and farmer skill enhancement. The method applied was Participatory Action Research (PAR) involving partners in planning, training, mentoring, and evaluation. Results showed a 15–20% production increase per 100 kg of leaves, reduced moisture content to ≤14%, and more uniform yellowish-brown product quality that meets market standards. Moreover, farmers’ knowledge and skills improved, leading to higher efficiency, increased income, and stronger business independence. This program has a significant impact on farmer empowerment and supports the sustainability of gambier enterprises in Pakpak Bharat.
Pelatihan Diversifikasi dan Digitalisasi Usaha Tanaman Hias Berbasis Ekonomi Kreatif Untuk Mewujudkan Kemandirian Ekonomi Perempuan Kampung Bunga Madirsan Desa Bangun Sari, Kec. Tanjung Morawa, Kab. Deli Serdang, Sumatera Utara Novi Handayani Simbolon; Fatma Dwi Jati; Sondang Beatrix Siahaan; Muhammad Asrin Jazuli; Khanti Listya
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol. 7 No. 1 (2026)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v7i1.2779

Abstract

Abstract: Kampung Bunga Madirsan is known as a center for ornamental plant sales, serving as a primary source of income for women in the area. However, in recent times, ornamental plant sales have seen a significant decline. This is due to a lack of variety in ornamental plant products, a lack of innovation in packaging, and limited ability to utilize digital media as a marketing tool. Partners also lack branding strategies and marketplace sales strategies, relying solely on conventional methods. Partners also rely on the use of chemical fertilizers, increasing their costs. This situation has resulted in limited market reach and low growth in ornamental plant businesses. This community service activity aims to address these partner challenges through training on diversification and digitalization of ornamental plant businesses based on the creative economy. The implementation method includes an initial survey, participatory training, provision of technological tools to facilitate plant care, hands-on practice, mentoring, and the creation of digital business profiles for partners in Kampung Bunga Madirsan