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Politeknik Negeri Sriwijaya
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Pelatihan Penyusunan Laporan Keuangan Berbasis SAK EMKM untuk Pelaku Usaha Mikro Rahayu, Betty; Zaman, Delfian; Dewantara, Billy; Nurcahaya, Claudya
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 2 (2025): Bulan November
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i2.701

Abstract

Kemampuan pelaku usaha mikro dalam menyusun laporan keuangan yang sesuai standar masih tergolong rendah. Sebagian besar usaha mikro di Indonesia belum menerapkan prinsip akuntansi yang baku karena keterbatasan pengetahuan, sumber daya, dan pemahaman terhadap Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Kegiatan Pengabdian kepada Masyarakat (PKM) ini bertujuan meningkatkan kemampuan pelaku usaha mikro dalam menyusun laporan keuangan sederhana berbasis SAK EMKM agar lebih akuntabel dan dapat digunakan untuk pengambilan keputusan maupun akses pembiayaan. Metode pelaksanaan meliputi sosialisasi, pelatihan praktik penyusunan laporan keuangan, serta pendampingan individual dalam penerapan SAK EMKM. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman peserta mengenai pencatatan transaksi, penyusunan laporan laba rugi, neraca, dan arus kas. Peserta juga mampu mengidentifikasi kesalahan pencatatan dan memperbaikinya sesuai standar. Program ini diharapkan menjadi model edukasi keuangan berkelanjutan yang mendukung peningkatan profesionalisme dan transparansi pelaku usaha mikro di Indonesia.
The Impact of Digital Taxation on the Creative Economy and E-Commerce in Indonesia Novelia, Rizka; Nurcahaya, Claudya; Dewantara, Billy
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

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Abstract

This article review explores the impact of digital taxation on the growth and sustainability of the creative economy and e-commerce sectors in Indonesia. As the digital landscape expands rapidly, the implementation of taxes on digital transactions has emerged as both an opportunity and a challenge. On one hand, digital taxation provides a new revenue stream for the government and ensures fair competition between domestic and foreign digital service providers. On the other hand, it raises concerns among small and medium-sized enterprises (SMEs) and creative entrepreneurs about increased operational costs, reduced competitiveness, and potential barriers to market entry. The review synthesizes insights from recent studies (2020–2025) on the economic, regulatory, and technological dimensions of digital taxation, highlighting its implications for innovation, consumer behavior, and cross-border e-commerce. The findings suggest that while digital taxation can promote fiscal sustainability and equitable market practices, its design and enforcement must balance revenue needs with the goal of fostering innovation and inclusivity in Indonesia’s vibrant digital economy.
Co-Authors Abi Burhan Adha, Ufairi Africano, Fernando Agustin, Ririn Dita Aji Nugraha, Yoga Alfiana Alfiana Desiana, Lidia Ebtaria Nadeak, Ebtaria Edi Kurniawan Evelina Evelina Fernandez, Melanie Fitriani Fitriani Fitrianingsih Amalo Gemala Cahya Hakim, Mohamad Zulman Hermialingga, Septi Irdawati Irdawati Judijanto, Loso Lidia Desiana LISTIANA SRI MULATSIH Manurung, Nancy Eka Putri Novelia, Rizka Nugraha, Yoga Aji Nurcahaya, Claudya PA Andiena Nindya Putri Prasetyo, Tegar Pratami, Viekhen Irza Rachmania, Dewi Rahayu, Betty Riata Dheasita Safira Rihfenti Ernayani Rini Rini Rizqy Aiddha Yuniawati Silvia Agustin Suwandi Ng Syamsuri Syamsuri Tanjung, Muhammad Al Chapis Abdilla Upik Djaniar Yahya, Muhammad Amri Zaman, Delfian